Supplement 2015

SUPPLEMENT 2015

HOME AND FAMILY HEALTH AND REHABILITATION STUDYING UNEMPLOYMENT RETIREMENT

Phone service Mon–Fri 8 a.m.–6 p.m. Families with children 020 692 226

Students 020 692 229 Benefi ts for survivors 020 692 228 Conscripts 020 692 220 Housing benefi ts 020 692 221 Sickness-related benefi ts 020 692 224 Rehabilitation 020 692 225 Unemployed persons 020 692 230 Disability benefi ts 020 692 231 Pensioners 020 692 222 Moving to or from Finland 020 692 0200 Kelacard,European Health Insurance Card 020 692 223 HOME AND FAMILY

Maternity grant

Amount: Choice between a maternity pack with childcare items and a tax-free cash beneﬁ t of e 140. Mothers of twins are entitled to three maternity grants, mothers of triplets to six. When to claim: Two months before the due date or earlier.

Adoption grant

Amount: Flat-rate beneﬁ t. Amount depends on the child’s home country as follows: Estonia The Philippines, South Africa, Kenya, Other countries Ethiopia and Russia China and Colombia EUR 1,900 EUR 3,800 EUR 4,500 EUR 3,000

If more than one child is adopted at the same time, 30% of the full beneﬁ t is paid for each additional child. When to claim: Within 2 months of adoption or designation for adoption.

Child beneﬁ t

Amount: Tax-free beneﬁ t for each child under 17 who is resident in Finland, payable to the child’s provider: Amount (EUR) per month according to the number of eligible children 1st child 2nd child 3rd child 4th child 5th and each Supplement additional for single child parents 95,75 105,80 135,01 154,64 174,27 48,55

Single parents get an increase for each child. The beneﬁ t is free from tax.

Payment dates 23.01. 26.03. 26.05. 24.07. 25.09. 26.11. 26.02. 24.04. 26.06. 26.08. 23.10. 23.12.

When to claim: Claims can be backdated by up to 6 months.

Maternity, paternity and parental allowance

Amount and taxation: Depends on the claimant’s earnings or, if self-employed, on insurable annual income under the YEL/MYEL Acts (in 2015, calculated as a rule on the basis of taxable earnings in 2013), but is at least EUR 24,02 a day. Maternity allowance for employed or self-employed mothers is equal to 90% of earned income for the fi rst 56 days of payment; parental allowance for mothers and fathers and the paternity allowance payable during the daddy month are equal to up to 75% of earned income for the fi rst 30 workdays. These benefi t increases are available for annual earnings up to EUR 55,498; for the exceeding part, the rate of increase is 32.5%. Taxable income. Adjusted yearly to changes in the wage index. Single consecutive payments extending past 1 January are not index-adjusted.

When to claim: Maternity allowance: No later than 2 months before the due date. Special maternity allowance: Within 4 months of the desired payment date. Parental allowance: No later than one month before the desired payment date. Paternity allowance: According to new law 1.1.2013: claim within 2 months after child has reached 2 years. HOME AND FAMILY Child home care allowance

Amount and payment: Care allowance is paid separately for each eligible child. Care supplement is paid for one child only and depends on the family’s income.

The care allowance is paid at the following rates (EUR): for one child under age 3 (or adopted child over age 3) 342,53 for each additional child under age 3 102,55 for each additional child under school age 65,89

Care supplement: The care supplement is paid for one child eligible for the care allowance. Its maximum amount is EUR 183,31 / month. It is taxable income.

The effect of family size and income on the amount of the care supplement Family size Income limit for full Reduction (%) Income limit at which eligibility care supplement, for care supplement ends, EUR/month EUR /month 2 1 160,04 11,5 2 753,96 3 1 430,05 9,4 3 380,06 4 1 700,06 7,9 4 020,32 A family is considered to be parents and up to two children under school age. If family income exceeds the income limit, the full amount of the care supplement is reduced by a percentage of the excess income.

When to claim: Claim can be backdated by up to 6 months.

Private day care allowance

Amount: Care allowance EUR 174,38/ child / month. Income-related care supplement up to EUR 146,64 / child / month. Reduced allowance EUR 64.16 / child / month. Paid to the care provider

The effect of family size and income on the amount of the care supplement Family size Income limit for full Reduction (%) Income limit at which eligibility care supplement, for care supplement ends, EUR/month EUR/month 2 1 160 ,04 11,5 2 435,09 3 1 430 ,05 9,4 2 989,95 4 1 700 ,06 7,9 3 556,14 A family is considered to be parents and up to two children under school age. If family income exceeds the income limit, the full amount of the care supplement is reduced by a percentage of the excess income.

Payment: Paid directly to the care provider (private care provider or day care centre). When to claim: Claim can be backdated by up to 6 months. HOME AND FAMILY

Flexible care allowance

Amount and payment: EUR 244,18 per month if the recipient works no more than 22.5 hours per week or no more than 60% of normal full-time hours EUR 162,78 per month if the recipient works more than 22.5 hours or more than 60% but no more than 80% of normal full-time hours. It is taxable income. When to claim: Claim can be backdated by up to 6 months.

Partial care allowance

Amount and payment: EUR 98,09 per month, taxable income. When to claim: Claim can be backdated by up to 6 months.

Child maintenance allowance

Amount and taxation: EUR 155,17 per month; free from tax Payment: Deposited into the recipient’s bank account on the 10th of each month or the immediately preceding banking day. How to claim: Claim can be backdated by up to 3 months.

Disability allowance for persons under 16 years See HEALTH AND REHABILITATION

Special care allowance for parents of a sick child

Amount and taxation: Dependent on the claimant’s earnings; at least EUR 24.02. During hospital treatment or rehabilitation, can be paid to both parents if their joint participation in the treatment is judged necessary by the treating physician. Taxable income. When to claim: Claim can be backdated by up to 4 months.

General housing allowance Amount: General housing allowance is 80 per cent of the difference between limited allowable housing costs and the basic deductible. The basic deductible is calculated using a mathematical formula in which the amount of the deductible is affected by the total amount of the household’s income as well as the number of adults and children in the household.

The formula used in 2015: 0.4 x [T - (605 +100 x A + 223 x L)], where • T = the combined income of the household • A = the number of adults • L = the number of children • 605 is the standard EUR amount and this income limit entitles to a full beneﬁ t

If the basic deductible is under EUR 10, it will not have affect on the allowance. The allowance must come to at least EUR 15 per month in order to be payable.

More information on the general housing allowance see www.kela.ﬁ /web/en/housing HOME AND FAMILY

Housing costs: Kela pays housing allowance for acceptable housing costs such as the rent. There is a statutory maximum limit on acceptable housing costs. If the amount of acceptable housing costs exceeds the maximum, the amount of the housing allowance will be calculated based on the maximum allowable housing costs (see below).

Acceptable housing costs are • rental homes: the rent, and separately paid heating and water charges • right-of-occupancy homes: maintenance charge, separate heating and water charges as in rental homes, and 73% of the interest due on individual housing loans • unit in a housing cooperative: ﬁ nancial and maintenance charge, separate heating and water charges, and 73% of the interest due on individual housing loans • owner-occupied single-family houses: maintenance costs, and 73% of the interest due on individual housing loans • partial-ownership home: the rent, and separately paid heating and water charges.

Water charges: For separately paid water charges, the maximum amount recognised is EUR 19 / month per person.

Heating costs: For separately paid heating charges is recognised EUR 41, when the household size is one person. If the household con- sists of more than one person, EUR 14 is added for each additional person.

• An increase of 4% is applied to heating charges in the regions of Southern Savonia, Northern Savonia and North Karelia. In these regions total EUR 43 is recognised for heating charges when the household size is one person. EUR 15 is added for each additional person. • An increase of 8% in the regions of Northern Ostrobothnia, Kainuu and Lapland. In these regions total EUR 44 is recognised for heating charges when the household size is one person. EUR 15 is added for each additional person.

Maintenance costs of single-family houses: The maintenance costs of single-family houses are accepeted according the maintenance norms. An increase of 4% is applied to the maintenance costs in the regions of Southern Savonia, Northern Savonia and North Karelia, and an increase of 8% in the regions of Northern Ostrobothnia, Kainuu and Lapland.

Amounts recognised as maintenance costs for a single-family home (in 2015) Household size, Maintenance costs recognised, Southern Savonia, Northern Northern Ostrobothnia, Kainuu number of persons EUR / month Savonia and North Karelia, and Lapland, EUR / month EUR / month 1 97 101 105 2 117 122 126 3 147 153 159 4 173 180 187 + each additional person 53 55 57

Maximum allowable housing costs: Maximum allowable housing costs is affected by the number of persons in the household according to four different classes of municipality.

Class I municipalities: Helsinki Class II municipalities: Espoo, Kauniainen and Vantaa Class III municipalities: Hyvinkää, Hämeenlinna, Joensuu, Jyväskylä, Järvenpää, Kajaani, Kerava, Kirkkonummi, Kouvola, Kuopio, Lahti, Lappeenranta, Lohja, Mikkeli, Nokia, Nurmijärvi, Oulu, Pori, Porvoo, Raisio, Riihimäki, Rovaniemi, Seinäjoki, Sipoo, Siuntio, Tampere, Turku, Tuusula, Vaasa and Vihti Class IV: All other municipalities Maximum allowable housing costs by municipality (in 2015) Household size, Class I municipality, Class II municipality, Class III municipality, Class IV municipality, number of persons EUR/ month EUR/ month EUR/ month EUR/ month 1 508 492 411 362 2 735 706 600 527 3 937 890 761 675 4 1 095 1 038 901 804 + each additional person 137 130 123 118 Income and basic deductible: If the basic deductible is under EUR 10, it will not have affect on the allowance. If the household’s combined gross income exceed the amounts shown below, the income will not have affect on the allowance. HOME AND FAMILY

Income does not affect housing allowance at all if they do not exceed EUR / month (in 2015) Household size, Number of Number of Limit of gross income (EUR/month), persons adults children when the basic deductible is 10 EUR 1 1 0 730 2 1 1 953 3 1 2 1 176 4 1 3 1 399 5 1 4 1 622 6 1 5 1 845 7 1 6 2 068 8 1 7 2 291

Household size, Number of Number of Limit of gross income (EUR/month), persons adults children when the basic deductible is 10 EUR 2 2 0 830 3 2 1 1 053 4 2 2 1 276 5 2 3 1 499 6 2 4 1 722 7 2 5 1 945 8 2 6 2 168

Household size, Number of Number of Limit of gross income (EUR/month), persons adults children when the basic deductible is 10 EUR 3 3 0 930 4 3 1 1 153 5 3 2 1 376 6 3 3 1 599 7 3 4 1 822 8 3 5 2 045

Payment and taxation: Paid on the 1st of each month into the household’s or landlord’s account. Not subject to tax. When to claim: Payable from the beginning of the month preceding the month in which the claim was made. HEALTH AND REHABILITATION

Doctors’ and dentists’ fees

Doctors’ fees: doctors’ fees in private practice are reimbursed according to a fi xed schedule*. Dentists’ fees: dentists’ fees in private practice are reimbursed according to a fi xed schedule*. Dental hygienists’ fees are reimbursed according to a fi xed schedule*. Payment: By direct reimbursement at the place of treatment, by deposit into the insured person’s bank account or by claim submitted within 6 months of the expenses being incurred

Examinations and treatments ordered by a doctor

Reimbursement: according to a ﬁ xed schedule*. Payment: Deducted directly from the fee or paid into the client’s bank account. When to claim: Within 6 months of the expense being incurred, personally from Kela ofﬁ ce or by mail.

Current schedule fees can be found on the Kela website at www.kela.ﬁ .

Travel expenses in connection with treatment or rehabilitation

Copayment: EUR 16 one-way, EUR 272 in calendar year. Reimbursement: Costs exceeding the copayment are reimbursed. As a rule, the reimbursement is based on public transport fares. If copayments total EUR 272 within a calendar year, any exceeding costs are reimbursed in full. Transport by taxi: Copayment EUR 16 if you call the central dispatch number for your hospital district. Copayment EUR 32, if you do not call the dispatch service. You will have to pay full fare before claiming reimbursement from Kela. Accommodation allowance: Up to EUR 20.18 per night.

Reimbursements for medicines

Reimbursement: Basic reimbursement Lower special reimbursement* Higher special reimbursement* 35 of reference price or actual price 65 of reference price or actual price 100% of reference price or actual price exceeding a EUR 3 copayment (payable for each medicine purchased)

Additional reimbursement for particularly large medicine expenses Threshold: EUR 612,62 Copayment: A EUR 1.50 copayment applies to each purchase made after the patient has reached the entitlement threshold. How to claim: Deducted from the bill at the pharmacy or payment on the basis of a claim ﬁ led within 6 months of the end of the calendar year in which the right to additional reimbursement was gained.

Medicines with limited basic reimbursability The Pharmaceuticals Pricing Board is authorised to restrict the availability of basic reimbursements for a given medicine to speciﬁ ed diagnoses only. In such cases, a doctor’s statement or a doctor’s speciﬁ c indication on the prescription form must be shown to prove entitlement to basic reimbursements. Reimbursement: Basic reimbursement (special reimbursements may be available for certain medicines with limited basic reimbursability)

When to claim: Within 6 months of the expense being incurred. HEALTH AND REHABILITATION

Special reimbursements for medicine expenses: list of diseases covered: 100% reimbursement Hypopituitarism 101 Trigeminal or glossopharyngeal neuralgia 119 Diabetes insipidus 102 Hypogammaglobulinaemia 120 Diabetes mellitus 103 Severe hypofunction of reproductive glands 121 Hypothyroidism 104 Aplastic anaemia 122 Adrenocortical insufﬁ ciency 105 Chronic vitamin D malabsorption 123 Hypoparathyroidism 106 Congenital metabolic disorders 124 Pernicious anaemia and other vitamin B12 malabsorption disorders 107 Chronic coagulation disorders 126 Myasthenia gravis 108 Post-transplant conditions in organ or tissue transplants 127 Multiple sclerosis 109 Cancers of the female genital tract 128 Parkinson’s disease 110 Idiopathic thrombocytopaenia and granulocytopaenia 129 Epilepsy and comparable convulsive disorders 111 Malignant neoplasms not mentioned above 130 Severe psychosis and other severe mental disorders 112 Sarcoidosis 132 Behavioural disorders associated with mental retardation 113 Severe chronic pancreatic insufﬁ ciency 133 Glaucoma 114 Generalised erythroderma 134 Breast cancer 115 Pustular eczema 135 Prostate cancer 116 Uraemia requiring dialysis 137 Leukaemia and other malignant diseases of blood and bone marrow Severe anaemia in connection with chronic renal failure138 as well as malignant diseases of the lymphatic system 117

65% reimbursement Chronic heart failure 201 Ulcerative colitis and Crohn’s disease 208 Disseminated connective tissue diseases, rheumatoid arthritis, and Severe hereditary dysfunctions of lipid metabolism (familial comparable conditions 202 hypercholesterolaemia and Type III dyslipoproteinaemia) 211 Chronic asthma and similar chronic obstructive diseases 203 Gout 212

Chronic hypertension 205 Chronic coronary heart disease 206 Severe, long-term narcolepsy 214

Chronic arrhythmias 207

Clinical nutrients; 65% reimbursement Congenital metabolic disorders 503 Allergy to cow’s milk in infants 505 Conditions requiring daily tube feeding 504 Allergy to cow’s milk and/or soy protein in infants 506

Clinical nutrients; 35% reimbursement Severe malabsorption of nutrients, primarily lipids 601 Severe malnutrition in children 602

Rates of the daily allowances

Sickness allowance, rehabilitation allowance and earnings-related maternity, paternity and parental allowances

Annual earnings (EUR) Daily allowance (EUR/workday) – 1,398 No sickness allowance on the basis of earnings 1,399–36,419 0,7 x Annual earnings : 300 36,420–56,032 84,98 + 0,4 x (Annual earnings – 36, 419) : 300 Over 56,032 111,13 + 0.25 x (Annual earnings – 56,032) : 300 Examples, EUR/day *Pay after deduction of work-related expenses and the share of contributions to earnings-related pension and unemployment insurance (4.28 %), or annual income from self-employment without deductions. HEALTH AND REHABILITATION

Annual earnings after deductions* Daily allowance before taxes 0–1,398 0.00 6,000 14.00 10,296 24,02 Minimum amount 13,000 30,33 15,500 36,17 20,500 47,83 25,500 59,50 30,000 70,00 35,000 81,67 40,000 89,75 50,000 103,09 60,000 114,43

Contributions to the National Health Insurance: from wage earners towards the daily allowances 0.78 % of pay from self-employed persons towards the daily allow- 0.91 % of self-employment income ances from employers towards National Health Insurance 2.08 % of payroll from insured persons towards 1.32% of earnings subject to local government tax medical care insurance from recipients of pension or other beneﬁ t 1.49% of pension or beneﬁ t income subject to local government tax

Sickness allowance

Payment and taxation: The ﬁ rst instalment is for 6 weekdays; subsequent instalments are for 25 weekdays each. The payments are subject to tax. When to claim: Within 2 months of the desired start of payment. Amount: Depends on the claimant’s earnings or entrepreneurial income under the YEL and MYEL Acts.

Partial sickness allowance

Payment and taxation: The ﬁ rst instalment is for 6 weekdays; subsequent instalments are for 25 weekdays each. The payments are subject to tax. When to claim: Within 2 months of the desired start of payment. Amount: The partial sickness allowance is half the regular allowance. HEALTH AND REHABILITATION

Rehabilitation allowance

Amount: Calculated like the sickness allowance, with the exception of the following cases: • During vocational rehabilitation, the allowance is equal to 75% of the 300th part of earnings calculated for sickness allowance purposes • Rehabilitation clients who have during the preceding 4 months received an unemployment beneﬁ t, training subsidy, wage subsidy in order to participate in preparatory training for working life, or study grant, receive a rehabilitation allowance equal to 86% of the preceding beneﬁ t plus 10 percent. • Pensioners undergoing rehabilitation get 10% of the total sum of their pensions • The allowance is reduced by 20% during the time that a recipient is waiting for a rehabilitation programme to start. Adjusted yearly in line with the earnings-related pensions (TEL) index.

Maintenance allowance: EUR 9 per day Payment and taxation: The ﬁ rst instalment is for 6 days; subsequent instalments are for 25 days each. The payments are subject to tax. When to claim: Within 4 months of gaining eligibility.

Rehabilitation allowance for persons under 20

Amount: EUR 24,02 per day at the minimum. When to claim: Within 4 months of gaining eligibility.

Rehabilitation services

Eligibility: Persons with impaired functioning have a statutory right to vocational rehabilitation. Persons with severe disability have a statutory right to medical rehabilitation. Rehabilitative psychotherapy is provided to persons with a psychological disorder that has the potential to impact their capacity to work or study negatively.

Kela also arranges discretionary rehabilitation services within an annual budget appropriated by Parliament, including rehabilitation courses, adaptation training, and vocationally-oriented medical rehabilitation (ASLAK rehabilitation).

Amount: The costs of rehabilitation procedures are reimbursed in full, with the exception of psychotherapy. The maximum rates of reimbursement for rehabilitative psycho-therapy are listed at www.kela.ﬁ .

Disability beneﬁ ts Disability allowance for persons under the age of 16 Disability allowance for persons aged 16 or over

Amount and taxation: Disability allowance is a tax-free beneﬁ t. Disability allowance e/month Basic rate 93,28 Middle rate 217,66 Highest rate 422,06 Payment: Paid monthly to the recipient’s account. The Disability Allowance is paid monthly. The payment date is the 7th day of the month. When to claim: Claims can be backdated by up to 6 months. HEALTH AND REHABILITATION

Care allowance for pensioners

Amount and taxation: The allowance is exempt from tax. Care allowance for pensioners e/month Basic rate 62,48 Middle rate 155,53 Highest rate 328,87 Payment and how to claim: Same as with the disability allowance for persons aged 16 or over

Supplementary allowance for war veterans: Amount and taxation: EUR 105,51 per month, tax-free. Dietary grant: Amount and taxation: EUR 23,60/month (tax-free).

Interpreting services for the disabled

Eligibility: Residents of Finland with a hearing, combined vision/hearing, or speech disorder who, because of their impairment, need interpretation in order to work, study, run errands or to pursue recreational activities. How to apply: Applications must be submitted to Kela, and they are handled by Kela’s Centre for Interpreting Services for the Disabled.

Occupational health services

Amount: 50% of all necessary and reasonable costs incurred by an employer, self-employed person, or entrepreneur, according to a schedule of fees for speciﬁ c services. The reimbursement rate for preventive occupational health services is is 50% or 60%. Employer-provided occupational health services: Maximum reimbursements per employee and accounting period in 2013,EUR Reimbursement category Costs Reimbursement Reimbursement at 50 % at 60 % Reimbursement category I 165,50 82,80 99,36 Reimbursement category II: 248.50 124,25 – Medical services

Occupational health services for the self-employed: Maximum reimbursements per year in 2014,EUR Reimbursement category I: 850,00 425,25 510,30 workplace or farm survey Reimbursement category I: other 432,00 216,00 259,20 preventive occupational health care Reimbursement category II: 308,20 154,80 – medical services

Service providers: Employers can contract a municipal health centre, other authorised health care provider (for example a medical group practice/clinic), or a self-employed occupational health care professional to provide the occupational health services. Employers can also set up their own occupational health unit to provide the services or establish such a unit in cooperation with other employers.

When to claim: Employers claim reimbursement from Kela separately for each accounting period. The claim must be submitted within 6 months of the end of the accounting period. Self-employed persons and entrepreneurs must claim reimbursement within 6 months of the original expense. If services are obtained from a municipal health centre, the centre will deduct the reimbursement provided by Kela from the amount billed to the self-employed person. STUDYING

Study grant

Monthly amounts of the study grant, EUR

First higher education studies First higher education studies Other started in autumn 2014 started earlier than educational at the earliest in autumn 2014 institutions

Married or has dependants 335,32 301,89 249,21 Aged 20 or above; lives alone 335,32 301,89 249,21 Aged 18-19; lives alone 335,32 301,89 249,213

Aged under 18; lives alone 163,101 146,891 101,312

Aged 20 or above; lives with parents 136,761 123,591 81,041

Aged under 20; lives with parents 61,801 55,721 38,502 Study grants will be raised by 0,4 % with effect 1) = parental income can increase the amount from 1 August 2015 2) = parental income can increase or decrease the amount 3) = parental income can decrease the amount Amount: See ‘Financial aid for students’ on Kela’s website (www.kela.ﬁ ).

Payment and taxation: Paid on the 4th of each month or the nearest following banking day. Subject to tax. A 10% tax withholding is made on study grants paid at a rate of EUR 170 per month or more.

When to claim: Can be awarded from the beginning of the month in which claim was made (not retroactively).

Housing supplement for students

Amount: 80% of the rent. Not payable for monthly rents of less than EUR 33.63 or for any part of the rent exceeding EUR 252.00. The housing supplement can vary between EUR 26.90 and EUR 201.60 per month. • However, the maximum amount is EUR 58.87 if the home is rented from or owned by the student’s parents. • Persons studying abroad can get up to EUR 210.00 per month. Housing expenses: Recognised as housing expenses are the rent, the maintenance charge and any ﬁ xed charges for water, electricity or furniture speciﬁ ed in the rental agreement.

Payment and taxation: Paid at the same time as the study grant. Taxable income.

Government guarantees for student loans

Amount: EUR per month Secondary-level students under 18 260,00 Secondary-level students 18 or over 400.00 Higher education students and recipients of 400.00 adult education subsidy Students studying abroad (higher education institutions) 700.00 Students studying abroad 700.00 (other educational institutions)

When to claim: Claimed at the same time as the study grant for the entire course of study. STUDYING

Student loan compensation or tax deduction

Amount: The maximum amount of student loan compensation is 40 per cent and the maximum tax deduction is The maximum deduction is 30 percent of the eligible student debt exceeding EUR 2,500. Debt accrued outside the target time for the degree is not eligible debt.

When to claim: A decision or proposed decision on the student loan tax deduction is sent by Kela automatically to all graduates.

Interest allowance

Amount: Interest due on the student loan minus any penalty interest for delayed payment and banking charges Payment: Paid to the student or to the lending bank. When to claim: Within 2 months of the month in which the interest becomes due.

School transport subsidy

Amount: Student pays EUR 43 per month. When to claim: Must be claimed separately for each school year. Claims can be backdated by up to one month and must be ﬁ led with the school.

Conscript’s allowance

Amount: Covers the daily living expenses which the family cannot meet out of its net-income. • The full amount for single recipients is equal to the full national pension (EUR 636,63 per month). • The amount is affected by the number of recipients: the fi rst recipient gets up to the full amount, the second 50% and the third and additional recipients 30% each. • The conscript and his or her family members can get assistance with reasonable housing costs. • Family members can get help with their necessary and reasonable medical expenses, child care costs (e.g. buying a pram), and interest on student loans. • Interest due on government guaranteed student loans can be paid entirely by the gov-ernment. • Child support payments due during the service can be paid if the conscript is required under a court decision or a written agreement confi rmed by the municipal social welfare board to pay child support for a child under 18 years of age, but is unable to do so because of insuffi cient income or assets.

When to claim: Claim should be made one month before the beginning of the conscript service. Payment and taxation: Deposited to the recipient’s account on the 1st or 2nd of each month. Free from tax. UNEMPLOYMENT

Labour market subsidy

Amount: Labour market subsidy: Amount and income limits (EUR) Family circumstances Full subsidy Entitled to full subsidy if income No subsidy if before taxes does not exceed income exceeds this amount* this amount* Single recipient 32.80 311 1,230 Maintenance liabilities 1,044 2,422 32.80 but no children 1 child 38.09 1,174 2,780 2 children 40.57 1,304 3,017 3 children 42.82 1,434 3,234 4 children 42.82 1,564 3,373 5 children or more 42.82 1,694 3,503 * Other than earned income. Any amount of earned income will reduce the subsidy.

Additional amount is EUR 4.80 / day.

Compensation for expences: EUR 9 / day Increased compensation for expences: EUR 18 / day

Basic unemployment allowance

Amount: Basic unemployment allowance and child increase: Rates per day (EUR) Basic unemployment allowance 32.80 Child increase for 1 child 5.29 Child increase for 2 children, total 7.77 Child increase for 3 or more children, total 10.02

Condition regarding previous employment: pay was for full-time work as per collective agreement; if no collective agreement exists, at least EUR 1,165 per month. All periods of self-employment lasting at least 4 months in which total earnings under the YEL (self-employed persons), MYEL (farmers) and TyEL (employees) pensions acts come to at least EUR 1,027 per month (as of 2015) count towards the work requirement.

A supplementary allowance is EUR 4.80 per day

When to claim: Claim can be backdated by 3 months.

Job alternation compensation

Amount and payment: • 70% of the full amount of the unemployment allowance, up to EUR 22.96 per day • 80% if they have a work history of more than 25 years, up to EUR 26.24 per day • no child increases are available RETIREMENT

National pensions

Amount and income thresholds: The amount of national pension payable depends on the recipient’s other pension income and his/her family circumstances. National pensions are taxable income. For details about tax deductions in respect of pension income. Full rate of national pension and income thresholds, EUR per month Family circumstances Full national pension Maximum earnings-related No pension if earnings- pension for full pension related pension exceeds

Single recipient 636,63 56,20 1 315,88

Living in a couple relationship 564,69 56,20 1 172,05

National pensions smaller than EUR 6.76 per month are not paid. Increase for children under 16 years of age: Flat-rate supplement to national/earnings-related pension; free from tax; EUR 22,20 per month and per child

Front-veterans’ supplement: Flat-rate; free from tax; EUR 49,74 per month. Additional front-veterans’ supplement: EUR 6,37–240,21 per month Care allowance for pensioners: basic rate EUR 62,48 per month, middle rate EUR 155,53 per month, highest rate EUR 328,87 per month Supplementary allowance for veterans: EUR 105,51 per month.

When to claim: Claim can be backdated by up to 6 months.

Earnings limits for pension recipients Disability pension Up to EUR 746,57 per month Old-age pension No limits apply

When to claim: Claim can be backdated by up to 6 months. Application also by phone 020 692 222 or online www.kela.ﬁ /asiointi (in Finnish and Swedish only).

Guarantee pensions

Amount: The full amount is EUR 746,57 per month. All other pensions of the recipients are deducted at gross value from this amount. Recipients’ other income or the income of their spouse has no effect. Opting to take the national pension early reduces the guarantee pension as well.

Amount of the guarantee pension at various pension income levels, EUR per month, recipients living alone National pension Other pensions, total Guarantee pension Total pension income 0 0 746,57 746,57 636,63 0 109,94 746,57 636,63 50,00 59,94 746,57 614,71 100,00 31,86 746,57 589,59 150,22 6,76 746,57 564,71 200,00 0 764,71 517,67 294,08 0 811,75 489,71 350,00 0 839,71 RETIREMENT

Amount of the guarantee pension at various pension income levels, EUR per month, recipients in a couple relationship National pension Other pensions, total Guarantee pension Total pension income 0 0 746,57 746,57 564,69 0 181,88 746,57 564,69 50,00 131,88 746,57 542,77 100,00 103,80 746,57 517,65 150,22 78,70 746,57 492,77 200,00 53,80 746,57 445,73 294,08 6,76 746,57 417,77 350,00 0 767,77

Guarantee pensions of less than EUR 6.76 per month are not paid out.. When to claim: Claim can be backdated by up to 6 months. Application also by phone.

Survivors’ pensions

Spouse’s initial pension: Paid at the rate of EUR 328,34 per month for 6 months following the death of a spouse. Other income has no effect on the amount.

Spouse’s continuing pension: Basic amount is paid at a rate of EUR 102,85 per month if the surviving spouse has a child under 18 years of age. Otherwise not payable. Surviving spouses on a low income are eligible for an additional amount (see below). Rates of the additional amount of spouse’s continuing pension, EUR per month Family circumstances Full additional Income limit Surviving spouse with a child Surviving spouse without a child amount for full pension under age 18: No additional under age 18: No additional amount amount if income reaches if income reaches Single recipient 533,79 56,17 1 123,67 1 110,17 Living in a couple 461,84 56,17 979,83 966,33 relationship Orphan’s pension: Basic amount is EUR 60,15 per month (paid to all recipients of orphan’s pension).

Orphan’s pension: Additional amount and income limits, EUR per month Full rate Annual income limit for full pension No additional amount if income reaches 91,38 56,17 238,83 When to claim: Claim can be backdated by up to 6 months.

Housing allowance for pensioners

Basic deductible: EUR 617,97 a year (about EUR 51,50 per month) Additional deductible:Calculated if the recipient’s own or, if married, combined annual income with spouse, exceeds a set amount.

Income thresholds for the additional deductible according to family status, EUR per year Single recipient 8 783 Recipient living with a spouse or partner who is not entitled 12 875 to the housing allowance Recipient living with a spouse or partner who is entitled 14 108 to the housing allowance RETIREMENT

If assets exceed EUR 16 603 (single recipient) or EUR 26 564 (married or cohabiting recipients), 8% of the excess is regarded as income for housing allowance purposes. One’s primary home does not count as assets. Minimum amount payable: EUR 6,76 per month. When to claim: Claim can be backdated by up to 6 months. Application also online www.kela.ﬁ /asiointi.

Maximum housing costs covered (EUR per year) Resident in Pensioner (and spouse) Class I municipality 7 951

Class II municipality 7 313

Class III municipality 6 415

Class I municipalities: Espoo, Helsinki, Kauniainen and Vantaa Class II municipalities: Hyvinkää, Hämeenlinna, Joensuu, Jyväskylä, Järvenpää, Kerava, Kirkkonummi, Kouvola, Kuopio, Lahti, Lappeenranta, Lohja, Nurmijärvi, Oulu, Pori, Porvoo, Raisio, Riihimäki, Rovaniemi, Seinäjoki, Sipoo, Tampere, Turku, Tuusula, Vaasa and Vihti Class III municipalities: All other

Heating costs EUR/sq.m./month

Location of house House built in 1974 or thereafter House built before 1974

Heating costs category I 1,27 1,65

Heating costs category II 1,40 1,82

Heating costs category III 1,55 2,02 Municipalities in heating costs category I: Askola, Aura, Espoo, Eura, Eurajoki, Hamina, Hanko, Harjavalta, Helsinki, Honkajoki, Huittinen, Hyvinkää, Iitti, Imatra, Ingå, Jämijärvi, Järvenpää, Kaarina, Kankaanpää, Karkkila, Karvia, Kauniainen, Kimitoön, Kerava, Kirkkonummi, Kokemäki, Koski, Kotka, Kouvola, Kustavi, Köyliö, Laitila, Lapinjärvi, Lappeenranta, Lemi, Lieto, Lohja, Loimaa, Loviisa, Luumäki, Luvia, Marttila, Masku, Merikarvia, Miehikkälä, Mynämäki, Myrskylä, Mäntsälä, Naantali, Nakkila, Nousiainen, Nurmijärvi, Orimattila, Oripää, Paimio, Pargas, Parikkala, Pomarkku, Pori, Pornainen, Porvoo, Pukkila, Punkalaidun, Pyhtää, Pyhäranta, Pöytyä, Raseborg, Raisio, Rauma, Rautjärvi, Ruokolahti, Rusko, Salo, Sastamala, Sauvo, Savitaipale, Siikainen, Sipoo, Siuntio, Somero, Säkylä, Taipalsaari, Taivassalo, Turku, Tuusula, Ulvila, Uusikaupunki, Vantaa, Vehmaa, Vihti, Virolahti and and the municipalities of the Province of Åland. Municipalities in heating costs category II: Akaa, Alajärvi, Alavus, Asikkala, Enonkoski, Evijärvi, Forssa, Halsua, Hartola, Hattula, Hausjärvi, Heinola, Heinävesi, Hirvensalmi, Hollola, Humppila, Hämeenkoski, Hämeenkyrö, Hämeenlinna, Ikaalinen, Ilmajoki, Isojoki, Isokyrö, Jalasjärvi, Janakkala, Jokioin- en, Joroinen, Juupajoki, Juva, Kangasala, Kangasniemi, Kannus, Karijoki, Kaskinen, Kauhajoki, Kauhava, Kaustinen, Kihniö, Kokkola, Korsnäs, Kristii- nankaupunki, Kruunupyy, Kuortane, Kurikka, Kärkölä, Lahti, Laihia, Lappajärvi, Lapua, Lempäälä, Lestijärvi, Loppi, Luoto, Maalahti, Mikkeli, Mustasaari, Mänttä-Vilppula, Mäntyharju, Nastola, Nokia, Närpiö, Orivesi, Padasjoki, Parkano, Pedersören kunta, Perho, Pertunmaa, Pieksämäki, Pietarsaari, Pirkkala, Puumala, Pälkäne, Rantasalmi, Riihimäki, Ruovesi, Savonlinna, Seinäjoki, Soini, Sulkava, Sysmä, Tammela, Tampere, Teuva, Toholampi, Urjala, Uusikaarlepyy, Vaasa, Valkeakoski, Vesilahti, Veteli, Vimpeli, Virrat, Vöyri Ylöjärvi, Ypäjä and Ähtäri. Municipalities in heating costs category III: All other.

Water charge: e29,42 per month per person Standard maintenance charge: • House built or refurbished in 1974 or thereafter: e41,57 per month • House built or refurbished before 1974: e 54,04 per month Payment of pensions

Kela pays national pensions (old age pension, disability pension, unemployment pension) front-veterans’ supplement, additional front- veterans’ supplement, supplementary allowance for veterans and care allowance for pensioners on the 7th day of each month. Housing allowancefor pensioners is paid 4th of each month and guarentee pension 22nd of the month.

Survivors pensions, child increase, care allowance for pensioners and disability supplement for war veterans the monthly date of payment is determined by the recipient’s last initial. A–K L–R S–Ö 4th 14th 22nd If banks are closed on the payment day, the pension is paid on the previous business day.