D4 Julkaistu kehittämis- tai tutkimusraportti tai -selvitys

Finland reforms the income basis for calculating pension insurance contributions for the self-employed




TekijätOlli Kangas

KustantajaEuropean Commission

KustannuspaikkaBrussels

Julkaisuvuosi2022

Sarjan nimiESPN Flash Reports

Numero sarjassa2022/38

Aloitussivu1

Lopetussivu4

Verkko-osoitefile:///C:/Users/aoekan/Downloads/ESPN%20-%20Flash%20report%202022%20-%2038%20-%20FI%20-%20June%202022%20(1).pdf

Rinnakkaistallenteen osoitehttps://research.utu.fi/converis/portal/detail/Publication/175926319


Tiivistelmä

The Finnish government will reform the income basis for calculating pension insurance contributions for the self-employed. Currently, the selfemployed themselves can decide the income they will insure. Oftentimes, they choose the lowest contribution category, which leads to low earnings-related pensions. Furthermore, income chosen for pension contribution purposes has ramifications for other income transfers as well. For example, sickness and family leave benefits are calculated on the basis of pension-giving income. The reform will be effective from 1 January 2023.


Ladattava julkaisu

This is an electronic reprint of the original article.
This reprint may differ from the original in pagination and typographic detail. Please cite the original version.





Last updated on 2024-26-11 at 16:18