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.
    • For example a basic vocational qualification, a further vocational qualification, or a bachelor's or master's level university degree.
  • You have performed conscript or alternative civilian service.
  • You have been partly or completely absent from the labour market after the period of allowances for parents because you have been home caring for a child under age 3.
  • You have been partly or completely absent from the labour market after the period of allowances for parents because you have been home caring for an adopted child.
  • 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 entitlement to allowance for parents starts 15 February 2021. The reference period is 1 January–31 December 2020. Elina has been on child care leave at the beginning of the year and started working on 1 August 2020 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 2020. 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.