Information on construction contracts, employees, employers and employment relationships must be submitted to the Tax Administration on a monthly basis, per construction site.
The monthly notification obligation regarding construction contracts and employees is regulated in the amendments to the Taxation Procedures Act. The changes entered into force in 2014.
For contracts over 15 euros, everyone who orders construction services must inform the Tax Administration every month from whom they have ordered construction work. Information specified in more detail in the instructions of the Tax Administration must be submitted electronically for construction contracts.
The general contractor will notify the information of the joint construction site
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 to be reported is defined in more detail in the instructions of the Tax Administration.
The information will arrive within the deadline and electronically
The information must be given to the Tax Administration by the fifth day of the second month following the target month. The information is delivered electronically.
What is a common site?
The notification obligation regarding employees applies to those working on a joint construction site. It has been prepared in the cooperation group of the regional administrative agency's occupational safety and health responsibilities memo Construction work and joint site, which discusses what construction and a joint construction site are and working on it.
Also applies to private individuals
The reporting obligation also applies to private individuals who construct a building that needs 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.
The information does not need to be reported monthly, but once before the final inspection or commissioning inspection.
