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Work‐sampling studies are typically applied to determine unit rates (a measure of construction labour productivity) for labour‐intensive building construction processes. This study analyses how this methodology can be adapted for application to labour‐intensive tunnelling processes, e.g. the construction of the inner lining. Therefore, first, the application of the work‐sampling methodology for typical building construction process (wall formwork processes for a classical reinforced concrete building structure) was analysed. On this basis, a detailed work‐sampling study for constructing the inner lining of a railway tunnel was prepared and performed. Thereby, the usage of a tablet computer was tested instead of analogue execution with paper forms. The study demonstrated that work‐sampling studies allow the determination of average unit rates of tunnelling processes (for specific project and construction properties). Furthermore, the methodology allows to identify detailed unit rates with the goal to demonstrate specific influences (e.g. disturbances), which can be further utilized in construction and site management as well as claim management processes, such as the determination of productivity losses. However, the double analysis carried out for the tunnel inner lining (reinforcing and tunnelling workforce) and the size of the analysed workforces (up to ten workers) showed the limits for a one‐person work‐sampling study. [ABSTRACT FROM AUTHOR]