D4 Julkaistu kehittämis- tai tutkimusraportti tai -selvitys
Finland reforms the income basis for calculating pension insurance contributions for the self-employed
Tekijät: Olli Kangas
Kustantaja: European Commission
Kustannuspaikka: Brussels
Julkaisuvuosi: 2022
Sarjan nimi: ESPN Flash Reports
Numero sarjassa: 2022/38
Aloitussivu: 1
Lopetussivu: 4
Verkko-osoite: file:///C:/Users/aoekan/Downloads/ESPN%20-%20Flash%20report%202022%20-%2038%20-%20FI%20-%20June%202022%20(1).pdf
Rinnakkaistallenteen osoite: https://research.utu.fi/converis/portal/detail/Publication/175926319
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. |