Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Rate changes Employers 2013 2013/01/01
Rate changes Employers 2014 2014/01/01
Results 1 - 2 of 2.

Generic Tax Name Social security contribution (Employers)
Tax name in the national language Työnantajan sosiaaliturvamaksut/Arbetsgivarens socialskyddavgifter
Tax name in English Employers social security contributions
Member State FI-Finland
Tax in force since 1963/07/04
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Act on Health Insurance (1224/2004), Employees Pension Act, Local Government Pensions Act, State Employees' Pension Act, Act on Financing Unemployment Benefits (555/1998).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The beneficiaries are The Social Insurance Institution, The Unemployment Insurance Fund, Employment pension funds.

 
Geographical Scope
 
Taxpayers
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

Employers.

 
Tax object and basis of assessment
Employers pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers












Comments


Comments

Salaries and wages subject to withholding.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


Comments
 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

The employers' health insurance contribution is 2.08 %.

The unemployment insurance contribution is 0.8 % of the first € 2,025,000 and 3.15 % of the exceeding amount.

The private employers' employment pension contribution is 18.0 % and the same contribution of the Central Government is 20.11 %. The average contribution of municipalities is 17.2 %.

 
Tax due date

 
Tax collector

By withholding.

 
Special features

On average the accident insurance contribution is 1.0 % and the group life insurance contribution is 0.067 %.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d6111 and d6113 (part)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 17,698.00 EUR 8.86
2011 16,893.00 EUR 8.58
2010 16,041.00 EUR 8.57
2009 16,287.00 EUR 9.00
2008 16,723.00 EUR 8.63
2007 15,758.00 EUR 8.45
2006 14,876.00 EUR 8.62
2005 14,179.00 EUR 8.62
2004 13,462.00 EUR 8.49
2003 12,961.00 EUR 8.55
2002 12,873.00 EUR 8.68
2001 12,575.00 EUR 8.71
2000 11,643.00 EUR 8.54

Comments