Reporting construction-sector details / Employees

Transcription

1 Finnish Tax Administration 23 November 2015 A48/200/2014 Version 1.4H Reporting construction-sector details / Employees Specifications of data records VSRAKYHT and VSTYONTE

2 Finnish Tax Administration Specification of data records 2 (18) Table of contents 1 INTRODUCTION Getting started Statutory instructions Data elements marked 'mandatory' and 'conditional' THE E-FILED REORT ON EMLOYEE DETAILS MAKING CORRECTIONS SECIAL INSTRUCTIONS The name-value pair format Facts about checking rules and formats DESCRITIONS OF THE FILINGS Filer identification section (filer-specific) Description of the employee details section CONTACT DETAILS FOR TECHNICAL QUESTIONS... 16

3 Finnish Tax Administration Specification of data records 3 (18) 1 Introduction 1.1 Getting started The obligation to report contracts and contractors is in force from 1 July 2014 onwards, and it concerns the parties who purchase construction services or are otherwise in the buying end of the contracts. Accordingly, reporting is required for the first time for July The main contractor (sometimes referred to as the roject supervisor) must report the information on employees, including their own employees, the employees of other contractors, and any independent, self-employed individual contractors and leased employees working on the building site. Reports must be sent to the Tax Administration every month, specifically for each building site, with the main contractor (the roject supervisor) being the only one responsible for filing at the site. To send us more than one reports is acceptable, if all employee information cannot be collected into one single report. It is also acceptable to include employee information from several employers in one report. Monthly, site-specific reporting is required. Reports are e-filed. The deadline is the fifth day of the second month after the reporting month. In this way, reports must be filed by 5 September in order to give the required details for July. 1.2 Statutory instructions We have issued an official guidance dated 1 July 2013, "Information-reporting requirement in the construction sector" Rakentamiseen liittyvä tiedonantovelvollisuus (Dnro A73/200/2013) with a detailed description of the procedures involved. Use the ISO (Latin 1) character set. If you must enter corrections (a 'K' type of filing) or delete a previously filed report (a 'D' type of filing) you must send it via the same e-filing channel as you sent the original report. 1.3 Data elements marked 'mandatory' and 'conditional' Specific data elements in the report are be marked '' for mandatory, 'V' for voluntary or '' for conditional i.e. "mandatory in certain sets of circumstances". Such sets of circumstances occur as a result of the value of another data element, or as a result of a certain summing-up of values. 2 The e-filed report on employee details Two flows of information are required in the e-filed report: 1. Identification of the filer VSRAKYHT 2. Details on the contracts made VSTYONTE. Accordingly, the filing must include the VSRAKYHT data set once (in the beginning) and one or more than one VSTYONTE data sets, assuming that the filing represents the basic type '' or is a correction to a previous filing i.e. type 'K'. When the type of filing is D delete, there is no need to include the VSTYONTE data set. You should give separate filings for each site in separate VSTYONTE data sets. If leased employees work on the site, you must report them separately for each employer (leasing corporation) using separate VSTYONTE data sets.

4 Finnish Tax Administration Specification of data records 4 (18) One filing may contain reporting from one filer, and one reporting month, and employee details from more than one sites. It is required that a filing represent a specific filing type: Type '' basic, Type 'K' corrections or Type 'D' deletion of a previous filing. 3 Making corrections When giving the report for a month, the first permissible report type is the basic report (the '' type). Our software acknowledges receipt and sends back a filing code and records the exact hour of receipt. Filing codes for basic-type filings are different each month even though the filer-developer (and his ongoing building sites) remain the same. You should refer to the filing code if you correct or delete the filing later. Send a new filing to replace your previous filing if you must correct it, specify its type as correction (the 'K' type), and refer to the filing code of the original report. Use corrective filings for the following purposes: 2 Special instructions To add new details that were missing from the basic filing To remove some details from it, and To correct any erroneous details. You must re-enter all the details that continue to be in force, even in the case of a long original filing that includes details for more than one building sites with no errors in them. Not only should the filing code be included but you must also re-enter all the required VSRAKYHT and VSTYONTE details, and follow the mandatory/voluntary rules for each data element. Filers are entitled to make corrections retroactively for 12 months. Example: You filed your May 2015 report on 5 July You can make corrections to any errors up to 5 July Information may have been erroneous on a corrective filing, too. This can be corrected later, and every additional correction must include the original filing code, which will remain the same as long as corrective filings continue to be made (basic filing, first correction to it, second correction etc.). File a deletion ('D') if you have to remove an entire filing. This requires that you reenter the values of the VSRAKYHT data set elements (100, 087, 053, 052, 020, 010, 150, 151, 152 and 153). As for the mandatory/voluntary elements of the data set (010, 150, 151, 152 and 153), you must include their values if the rules require it. 2.1 The name-value pair format Data element 000 (name of the information flow) must always be on the first line and data element 999 (final code) on the last line. Each line begins with a three-digit name. It is followed by a separator delimiter character and a value. The separator delimiter is always the colon character (:), which is invariably the fourth position of the line. Write the value immediately after the colon character. Do not use leading zeros for amounts of money. The values in name-value pairs must always be characters. Left-justify. You cannot exceed the maximum limits of characters. However, your records do not always have

5 Finnish Tax Administration Specification of data records 5 (18) to have the maximum number of characters. Do not pad the start and end of any string with blankspace or tabulator characters. Filings may contain partial data sets. They start with the 001 identifier followed by the quantity of such data sets. The end line starts with 009, followed by an ordinal number as its value. Accordingly, the value of the end line of the last partial data set is the same ordinal number as is the quantity of partial data sets reported. This is the end identifier of the partial data sets. The final 999 is mandatory. Enter the consecutive number of the document as the value of the final 999 line. 2.2 Facts about checking rules and formats Alphabetic or numeric characters denote the required formats of data elements. In this way, alphabetic characters define the type of information you should give: A alphabetic information AN alphanumeric information, special characters accepted N numeric information, integers only. Minus signs '-' are permitted as the first character. The number coming after an alphabetic character defines the maximum number of characters. Numeric fields do not accept non-numeric information with the exception of leading minus signs, '-'. When no information is contained (blank lines) the system will not transmit the data element further. If a numeric entry is defined as mandatory but you have not given its value, the system transmits it as 'zero'. Automated format check processes make use of the control characters of ID codes. The following is a list of applicable format check processes: Checking of Finnish personal identity codes Checking of Finnish Business ID codes Country codes and home country names: The requirements of the ISO3166 standard apply (country codes must consist of 2 characters as in 'FI'). Go to elements.htm to see the ISO3166 standard codes. Months must be from 01 to 12 Years must be expressed in 4-digit format. When information is not available or does not have to be filed, the name-value pair format does not require that it is included at all. In this way, there may be great variation in the lengths of line strings and the total numbers of lines in filings. Lines should end in an invisible Line Feed (the LF control character).

6 Finnish Tax Administration Specification of data records 6 (18) 4 Descriptions of the filings 4.1 Filer identification section (filer-specific) Name: Data element Mandatory 000 VSRAKYHT AN8 For instructions for making corrections and deletions, see section 3 Making corrections above. 100 Filing type ermissible values: = Basic, K = Correction (replaces what was previously filed) D = Deletion (deletes what was previously filed). 087 Filing code This code is computer-generated. The filing channel generates it for any basic-type filing. In this way, if your filing is of the basic '' type, you should leave this field blank. The filing code contains a character that indicates the channel being used: V = Ilmoitin.fi E = Suomi.fi 101 Filing date and time Computer-generated, format ddmmyyyyhhmmss Value is computer-generated, so you should leave this field blank. 053 Reporting year Write the year in 'yyyy' format, i.e. write ) Enter the year when what you are reporting has occurred. Reporting year cannot be a future year. 052 Reporting month Write the month in 'mm' format, i.e. write 06 for June. Enter the month when what you are reporting has occurred. Reporting month cannot be a future month. For permissible values, see section 3 Making corrections above. AN1 AN15 N14 N4 N2 Filer's ID information To give your name and Finnish personal or Business ID is the primary way to identify yourself as the filer. If you have no Finnish identity codes you must give your foreign ID code, specify the type of code and your country of residence. 020 Filer's name Developer / builder / party placing the order / main AN200

7 Finnish Tax Administration Specification of data records 7 (18) Name: Data element Mandatory contractor / subcontractor / service recipient with leased employees working. Registered business name or in the case of a selfemployed person, last name, first name(s). 010 Filer's Business ID or Finnish personal identity code AN Filer's ID code issued in a foreign country AN Type of the foreign-issued ID code ermissible values: 1 = VAT number 2 = Trade registration number 3 = TIN (foreign taxpayer ID code) 4 = Foreign personal ID code 152 Filer's country of tax residence You can use the 'XX' code if you cannot find the country code. 153 Filer's country of tax residence This is a mandatory field if you have used 'XX' in the previous field. N1 Filer's address in the country of tax residence The address of the filer either in Finland or in foreign countries. If you have not given a Finnish Business ID or personal identity code for the filer, then the street address or O box, postal code, post office name and country code (or name) are mandatory fields. 154 Filer's home address with its 'c/o' details V AN Filer's address in the country of tax residence Write the street address or the O box. 156 Filer's O box in the country of tax residence Write the street address or the O box. AN100 AN9 157 Filer's postal code in the country of tax residence AN Filer's post-office name in the country of tax residence 159 Country code of the address country You can use 'XX' if you cannot find the country code. 160 Country name of the address country This is a mandatory field if you have used 'XX' in the previous field. AN190

8 Finnish Tax Administration Specification of data records 8 (18) Name: Data element Mandatory Name and address of a person to contact The filer's contact person's first name and last name, phone number and/or are mandatory information. However, their address is not mandatory. But if you give the address you must give it in full, i.e. street address or O box, postal code, post office name and if the address is not in Finland, country code; or country name if 'XX' is used instead of the country code. We primarily use the address for sending letters asking the filer to give further details if this is necessary. 200 Last name of the person to contact Write the last name of the agent or other contact. 201 First name of the person to contact Write the first name of the agent or other contact. 202 Telephone of the person to contact Write the phone number with +358 or other international prefix. Write either the phone number or the in this field of the person to contact The '@' character must be included. Write either the phone number or the in this field. 00 A100 AN35 AN 'C/o' details of the person to contact V AN Street address of the person to contact Write the street address or the O box. 206 O box of the person to contact Write the street address or the O box. AN100 AN9 207 ostal code of the person to contact AN ost-office name of the person to contact AN Country code of the person to contact You can use 'XX' if you cannot find the country code. 210 Country name of the person to contact This is a mandatory field if you have used 'XX' in the previous field. 999 Final code This is the record number of the filing. Ordinal digit indicating data set (1). N8

9 Finnish Tax Administration Specification of data records 9 (18) 4.2 Description of the employee details section Name: Data element 000 VSTYONTE The ID code of the filer must be the same for the VSRAKYHT file and all the VSTYONTE files; this may either be a Finnish code (data element 010) or a foreign one with its type (150 and 151). 010 Filer's Business ID or Finnish personal identity code Mandatory AN8 AN Filer's ID code issued in a foreign country AN Type of the foreign-issued ID code ermissible values: 1 = VAT number 2 = Trade registration number 3 = TIN (foreign taxpayer ID code) 4 = Foreign personal ID code N1 Name and address of a SECIFIC ERSON TO CONTACT AT EACH SITE The first and last name, and the address of the filer's contact person either in Finland or in foreign countries. This information is not mandatory. However, if you give a phone number, , or address, you must also give the first name and last name. If you enter an address you must do so in full including the street address or O box, postal code, post office name and country code; or country name if 'XX' was used instead of the country code are mandatory fields. 200 Last name of the person to contact Write the last name of the agent or other contact. 201 First name of the person to contact Write the first name of the agent or other contact. 202 Telephone of the person to contact Write the phone number with +358 or other international prefix. Write either the phone number or the in this field of the person to contact The '@' character must be included. Write either the phone number or the in this field. 00 A100 AN35 AN 'C/o' details of the person to contact V AN Street address of the person to contact Write the street address or the O box. 206 O box of the person to contact Write the street address or the O box. AN100 AN9

10 Finnish Tax Administration Specification of data records 10 (18) Name: Data element Mandatory 207 ostal code of the person to contact AN ost-office name of the person to contact AN Country code of the person to contact You can use 'XX' if you cannot find the country code. 210 Country name of the person to contact This is a mandatory field if you have used 'XX' in the previous field. Details on the building site You must give at least one of the following site details. We primarily recommend giving the Site ID, site number, street address including its postal code and post-office name. If you give a free-text description of its location, include the postal code and post-office name. 250 Site ID The ID code that identifies the site or an external service provider. 251 Contract number Write the main contractor's site number that identifies the site where work is being done. 252 Site street address Street address = Street name, house #, entrance, apartment, section. AN35 AN50 AN Free-text description of where the site is located AN Site postal code AN5 255 ost office name AN Start date of the site Write the date in the ddmmyyyy format. 257 End date of the site Write the date in the ddmmyyyy format. End date of the work on the site cannot be an earlier date than the start date. V V N8 N8 Filing site-specific "no activity" reports If work is interrupted or finished, then no reporting of employer, representative, contact person, leased-employees' recipient details are needed. 258 No activity during the reporting month on specific sites State whether there is no employee information to be reported for a specific shared site. ermissible values: 1 = Temporary interruption, 2 = Ended. V N1

11 Finnish Tax Administration Specification of data records 11 (18) Name: Data element Mandatory Employer details To give the employer's name and Finnish personal or Business ID code is the primary way to identify them. If no such identity codes are available you must give their foreign ID code(s), specify the type of code and the country of residence. 500 Name of the employer Registered business name, or a self-employed individual's last name and first name(s) as appropriate. 501 Employer's Business ID or Finnish personal identity code AN200 AN Employer's foreign-issued identity code AN Type of the foreign-issued ID code ermissible values: 1 = VAT number 2 = Trade registration number 3 = TIN (foreign taxpayer ID code) 4 = Foreign personal ID code 504 Employer's country of tax residence You can use 'XX' if you cannot find the country code. 505 Name of the country of tax residence This is a mandatory field if you have used 'XX' in the previous field. N1 Representative or contact person of the employer It is mandatory to report the name, phone number or of the employer's representative or person to contact. However, the address is not mandatory information. However, if you give the address you must do so in full i.e. enter the street address or O box, postal code, post office name; and if the address is not in Finland, country code or, if 'XX' was used instead of a country code, country name. 550 Last name of employer's person to contact or representative Write the last name of the agent or other contact. 551 First name of employer's person to contact or representative Write the first name of the agent or other contact. 552 Telephone of employer's person to contact or representative Write the phone number with +372 for Estonia, for example, or other international prefix. Write either the phone number or the in this field of employer's person to contact or representative 00 A100 AN35 AN70

12 Finnish Tax Administration Specification of data records 12 (18) Name: Data element The character must be included. Write either the phone number or the in this field. Mandatory 554 'C/O' details of the addr. of the contact/representative 555 Street addr. of employer's contact/representative Write the street address or the O box. 556 O box of employer's person to contact or representative Write the street address or the O box. 557 ostal code of employer's person to contact or representative 558 ost-office name of employer's person to contact or representative 559 Country code of the address of the person to contact or representative You can use 'XX' if you cannot find the country code. 560 Country name of the address This is a mandatory field if you have used 'XX' in the previous field. V AN50 AN100 AN9 AN12 AN190 Address of the employer Write the address information of the employer if the employer is foreign, either in Finland or in foreign countries. If you have not given a Finnish Business ID or personal identity code for the employer, then the street address or O box, postal code, post office name and country code (or name) are mandatory fields. 506 'C/O' details of the employer's address V AN Street address of the employer Write the street address or the O box. AN O box of the employer Write the street address or the O box. AN9 509 ostal code of the employer AN ost-office name of the employer AN Country of the address of the employer You can use 'XX' if you cannot find the country code. 512 Country name of the employer's address country This is a mandatory field if you used 'XX' in the

13 Finnish Tax Administration Specification of data records 13 (18) Name: Data element previous field. Mandatory Details of the service recipient in employee leasing contracts The 'service recipient' is the party using the services or the work of leased employees whose actual employer is the leasing corporation with which the leasing agreement has been made. Service recipient details are mandatory if you are reporting leased employees (there should be a separate VSTYONTE filing for this purpose). To give the service recipient's name and Finnish personal or Business ID code is the primary way to identify them. If no such identity codes are available you must give their foreign ID code(s), specify the type of code and the country of residence. 600 Name of the service recipient AN Service recipient's Business ID or Finnish personal identity code AN Service recipient's foreign-issued identity code AN Type of the foreign-issued ID code ermissible values: 1 = VAT number 2 = Trade registration number 3 = TIN (foreign taxpayer ID code) 4 = Foreign personal ID code 604 Service recipient's country of tax residence You can use 'XX' if you cannot find the country code. 605 Name of the country of tax residence This is a mandatory field if you used 'XX' in the previous field. N1 Reporting 'no employee information from the employer' If you as the filer have not received sufficient employee information from the employer, or if you have received incomplete information, you must report this fact. If all employee information is missing, there is no need to include employees' identities, addresses, and types of employment contracts. However, if any of the details continue to be reported you must follow the mandatory/voluntary rules pertaining to each data element and field. 513 No employee information received from the employer ermissible values: 1= All employee information is missing 2= art of employee information is missing. V N1 Recurring data set on employee details, quantity: 0 - n. If you have reported 'All employee information is missing', there is no need to report employee details. In this way, if there are no data sets to report, you should not give their start and end identifiers at all. 001 Start of a recurring data set This data element indicates the start of a recurring N8

14 Finnish Tax Administration Specification of data records 14 (18) Name: Data element data set, and its value must be the quantity of data sets; the data set must end in identifier 009, where the value is an ordinal digit. Mandatory Employee identity To identify employees, you must give either their Finnish personal identity code and their country of tax residence or their individual Tax Number, date of birth, name and country of tax residence. We recommend reporting their Finnish personal identity codes and their countries. 650 Employee's Finnish personal identity code AN Individual Tax Number N Date of birth Use the ddmmyyyy format. 653 Last name Spell the names as they are spelled in the passport. 654 First name Spell the names as they are spelled in the passport. 655 hone number Write the phone number with +372 for Estonia, for example, or other international prefix address The character must be included. 657 Country of tax residence You can use XX if you cannot find the country code. 658 Name of the country of tax residence This is a mandatory field if you used XX in the previous field. V V N8 00 A100 AN35 AN70 Employee's address in the country of tax residence If you have specified any other country but Finland as the country of tax residence, then the employee's street address or O box, postal code, post office name and country code (or name) are mandatory fields. 659 Employee's home address with its 'c/o' details V AN Employee's street address in the country of tax residence 661 Employee's postal code in the country of tax residence AN100 AN Employee's post-office name in the country of tax residence AN190

15 Finnish Tax Administration Specification of data records 15 (18) Name: Data element Mandatory 663 Country code of the address country You can use 'XX' if you cannot find the country code. 664 Country name of the address country This is a mandatory field if you used XX in the previous field. Employee's address in Finland This address information is not mandatory. However, if you enter it you must give the entire address and include the employee's street address, postal code, and post office name. 665 Employee's home address with its 'c/o' details V AN Street address AN ostal code AN5 668 ost office name AN30 Details regarding the employment contract If you have specified any other country but Finland as the country of tax residence, then it is mandatory to report whether the employee has a Certificate of a osted Employee. 669 Certificate of a osted Employee (E101, E102 or A1 Certificate.) ermissible values: 1 = 2 = No. N1 670 Type of employment contract ermissible values: 1 = Direct employment contract exists 2 = Leased employee 3 = Independent contractor, self-employed etc. 4 = Trainee worker 5 = Voluntary worker. 671 Start date of work on the site Use the ddmmyyyy format. Write a date that is either the same date as the estimated end date of work or an earlier date than the estimated end date of work. 672 Estimated end date of work Use the ddmmyyyy format. Write a date that is either the same date as the start date of work, or a later date. 673 Quantity of days worked Write the number of work days within this reporting month. Write integers i.e. full days. V N1 N8 N8 N3 674 Quantity of hours worked V N4

16 Finnish Tax Administration Specification of data records 16 (18) Name: Data element Write the number of hours within this reporting month. Write integers i.e. full hours. Mandatory 009 End identifier of the recurring data set Data element value = an ordinal digit. 999 Final code This is the record number of the filing. Ordinal, consecutive digit indicating data set (such as 999:1, 999.2, 999:3, 999:12573). N8 N8 3 CONTACT DETAILS FOR TECHNICAL QUESTIONS Enquiries by tiedonsiirto@vero.fi.

17 Finnish Tax Administration Specification of data records 17 (18) ENCLOSURE 1: How to use the name:value format to set up a report an example The illustration below shows how to complete the VSRAKYHT and VSURAKKA (000) filings. There is only one computer file, but there are 4 data sets. Filer's business name is 'Filer Company plc', this is their first report (type being 'basic'), covering employee details from two separate sites. The filing that the 'Filer Company plc' makes is the following: First building site has employee details for two employees, and Second building site has two leased employees, and Two ordinary employees. The columns are placed next to each other because it makes it easier to read the illustration below. File: 000:VSRAKYHT 100: 087:V : : :07 020:Filer Company plc details that concern the filer 010: :Last name of filer's person to contact 201:First name of filer's person to contact 202: :1 000:VSTYONTE 010: Filer's identity code 250:TA-FI-TIEOY0001-B details that concern the site 252:Address of the site 254:ostal code of the site 255:Name of post office 500:Työnantaja Oy details that concern the employer 501: :Last name of employer's representative 551:First name of employer's representative 552: :2 Filing includes 2 sets of employee details 650:xxxxxx-1234 first employee 657:FI 670:1 671: : :1 650:xxxxxx-5678 second employee 657:EE 660:Address in Estonia 661: :Tallinn 663:EE 669:1 670:1 671: : :2 999:2

18 Finnish Tax Administration Specification of data records 18 (18) 000:VSTYONTE 010: Filer's identity code 250:TA-FI-TIEOY0002-B details that concern the site 251: :Address of the site 254:ostal code of the site 255:Name of post office 500:Leasing Corporation Oy details that concern the leasing corporation 501: :Last name of leasing corporation's representative 551:First name of leasing corporation's representative 552: :Name of the service recipient company 601: :2 --Filing includes 2 sets of leased-employee details 650:xxxxxx-4321 first leased employee 657:FI 670:2 671: : :1 999:3 --second leased employee 650:xxxxxx :FI 670:2 671: : :2 000:VSTYONTE 010: Filer's identity code 250:TA-FI-TIEOY0002-B details that concern the site 252:Address of the site 254:ostal code of the site 255:Name of post office 500:Työnantaja Oy details that concern the employer 501: :Last name of employer's representative 551:First name of employer's representative 552: :2 Filing includes 2 sets of employee details 650:xxxxxx-1122 first employee 657:FI 670:1 671: : :1 999:4 650:xxxxxx-3344 second employee 657:FI 670:1 671: : :2