Henry Boot Developments has begun work on the 21,300 sq ft pre-let building at the Westlakes Science & Technology Park near Whitehaven, Cumbria.
The scheme, which has received a £480,000 Investing in Business grant from economic development organisation Britain's Energy Coast, will eventually accommodate up to 200 staff.
Work will commence on site in July and completion is scheduled for May 2015.
Robertsons is the contractor on the scheme, which was designed by Hurd Rolland.
Dean Thompson, senior development surveyor at Henry Boot Developments, said: "It is great to have started work on site having recently exchanged contracts with Atkins. This is an exciting new office development in a great location that will create jobs and provide a real boost to the local economy."