Tax number introduced to tackle grey economy in the construction industry

The tax number seeks to combat the grey economy, and will be required of everyone whose presence on a site is authorised. It will also enable the collection of statistical data on the number of non-resident construction workers in Finland.

Tax numbers were issued to Finnish resident workers together with their withholding tax documents for 2012. The tax office began issuing tax numbers to workers temporarily assigned to Finland in June 2012.

The new tax number is not yet a complete solution in itself, however, and a new public tax number register for the construction industry will be established in August. The tax numbers of individuals working on construction sites should be entered in this register. Even with a tax number, workers will not be entered in the register automatically. Instead registration will have to be specially requested, either by the employer or by the worker in person, after the register is established.

Non-resident workers will need a Finnish personal identity code in order to secure the new tax number. The tax office will also issue the identity code in these cases. Finnish Register Offices may issue personal identity codes to migrant workers who intend to remain in Finland for longer than one year.

Further details of the new tax number scheme are available on the website of the Finnish Tax Administration and from the Construction Trade Union, tel. +358 (0) 20 774 3104.