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Supplement 2015

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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 ac- ceptable 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 re- gions 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.
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