Amount and payment of partial sickness allowance
If an employer pays an employee a full-time salary during part-time employment, the partial sickness allowance is paid to the employer. Otherwise it is paid to the employee.
Also when an employee who works two or more part-time jobs reduces his or her working hours, the partial sickness allowance is paid to the employee.
The partial sickness allowance allowance is taxable income. It is usually taxed at the same rate as your salary.
If your daily allowance is 4 euros or less, it is not taxed. You can change your tax percentage by requesting for social security purposes. The tax office will send your revised tax card directly to Kela if you request it.