The transparency of construction site operations will increase significantly when the new obligation to provide information related to construction comes into force in the summer. From the beginning of July 2014, information on construction contracts, employees, employers and employment relationships must be submitted to the Tax Administration on a monthly basis by site.
The legal reform brings new data collection and forwarding tasks to both builders and builders. For contracts over 15 euros, everyone who orders construction services must inform the Tax Administration every month from whom they have ordered construction work.
The general contractor of the joint construction site must notify all persons working on the site every month, regardless of the quality of the employment relationship or the employer. Each employer and self-employed person must, in turn, inform the main contractor of the information he needs.
The information prescribed by the Tax Administration in more detail in its instructions must be reported on construction contracts and employees. The information must be submitted electronically by the fifth day of the second month following the target month. The first notifications from July 2014 must therefore be with the Tax Administration by September 5.9.2014, XNUMX at the latest.
Reporting is easiest in the Veronumero.fi service, which is maintained by Suomen Tilaajavastuu Oy, owned by construction industry associations.
Information is provided to prepare for the change
The monthly notification obligation regarding construction contracts and employees is regulated in the amendments to the Taxation Procedures Act. The changes will enter into force without a transition period on July 1.7.2014, XNUMX.
The notification obligation requires companies to change their own operating methods and systems already in advance. RT has communicated the upcoming changes to its membership through, among other things, a large national information tour and trade fair events regarding the notification procedure. In addition, in May, the Guide on the reporting obligation in construction was published.
The goal of the reporting obligation is to promote equal competition and collect tax money belonging to society by cutting down on the use of undeclared work. Until now, it has been impossible to know who is actually working on the sites at any given time. Rakennusteollisuus RT and Rakennusliitto have actively pushed for change and participated in the preparation of changes to the law.
The reporting obligation also applies to households
The notification obligation also applies to private individuals, whenever construction requires a building permit. Private individuals must inform the Tax Administration of the salaries they pay, the subcontractors they use and the payments they pay to them before the building is put into use. The information must also be submitted for contracts of less than 15 euros.
Households do not have to report information monthly, but once before the final inspection or commissioning inspection.
See also
Guide on the obligation to disclose information in construction
Listen to the radio talk: New legislation combats the gray economy in the construction industry
Veronumero.fi service