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Special circumstances during the 12-month reference period

In certain situations the allowance can be determined on the basis of the income for the last 3 calendar months of the reference period. This presupposes that the situation during the 12-month reference period has been one of the following:

  • You have attained vocational qualifications and taken a degree.
  • You have performed conscript or alternative civilian service.
  • You have been absent from working life after the period of allowance for parents while caring for a child under 3 years of age (for employed persons, child care leave or partial child care leave).
  • You have been absent from working life after the period of allowance for parents while caring for an adopted child (for employed persons, child care leave or partial child care leave).
  • You have been absent from work while participating in the medical care of a child under 16 years of age who is ill or disabled (home care or hospital care).
  • You have moved to Finland from another country and you have not been covered for health insurance benefits in Finland while living abroad.

A further requirement is that the income for 3 months multiplied by 4 is at least 20% higher than the annual income determined on the basis of the 12-month reference period.

Example

Elina’s right to special care allowance starts 14 February 2022. The reference period is 1 January–31 December 2021. Elina has been on child care leave at the beginning of the year and started working on 1 August 2021 when the child turned 3 years.

Elina has received EUR 2,500 per month (before taxes) in wages in the period 1 August–31 December 2019. In this case, the annual income for the 12-month reference period is EUR 12,500.

The annual income calculated on the basis of the last 3 calendar months of the reference period is EUR 2,500 x 3 months x 4 = EUR 30,000. Elina applies for allowance on the basis of the income for 3 months.

The allowance can exceptionally be determined on the basis of the income for 3 months since the annual income calculated in this way is more than 20% higher than the annual income determined for the 12-month reference period and Elina has been absent from work while caring for her child aged under 3 years.

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