Elements of pay taken into account in the earnings-related allowance

Pay taken into account for earnings-related allowance

Established income on the basis of which your benefits are calculated includes:

basic pay, annual holiday pay, and pay for the period of notice;
pay for time off on the basis of hours saved in a working hours bank;
evening work bonus, shift work bonus, personal and job demands component, working condition bonus, Saturday and Sunday work bonus, night work bonus, overtime compensation, contract bonus,
mid-week holiday compensation and other comparable wage supplements and compensations;
fees comparable to wages;
compensation for being on call;
profit-based pay, e.g. commission, bonus and share of profits;
taxable fringe or personnel benefits;
taxable compensation of expenses;
endowment insurance premium paid by the employer;
insurance premium on voluntary pension insurance paid by the employer, for its taxable parts;
fees paid to employee representatives and labour protection delegates and fees paid on the basis of cooperation between the employer and the employees, under the Act on Cooperation in State Agencies and
Institutions (laki yhteistoiminnasta valtion virastoissa ja laitoksissa 651/1988);
pay received under pay security insofar as it would constitute income to be taken into consideration as the basis for earnings-related allowance, in the event it were paid by the employer;
service charges;
supplementary wages paid by a sickness fund;
private care support paid to an employed carer in addition to pay and any municipal supplements; and
other comparable income.

Established income on the basis of which your benefits are calculated includes:

holiday compensation and holiday bonus;
financial benefit paid by the employer and deferred on the basis of the person’s established pay;
financial gift from the employer;
non-taxable fringe or personnel benefits;
non-taxable compensation of expenses;
insurance premium on voluntary pension insurance, for its non-taxable parts;
interest benefit of employment-based loans;
pay for waiting periods;
compensation for damages;
scholarships and grants;
income from personnel funds;
profit distribution items;
pay received under pay security insofar as it would not constitute income to be taken into consideration as the basis for earnings-related allowance in the event it were paid by the employer;
additional benefits paid by sickness funds;
fees paid for holding a position of trust;
compensation based on intellectual property rights;
share option;
dividend income;
employment-based share issue;
disguised dividends;
compensation comparable to pay from the period of notice; and
other comparable income.