Taxation of benefits
Some benefits available from Kela are subject to tax while others are tax-exempt. There is a separate tax card for social security benefits.
Benefits subject to tax
- Maternity, Paternity and Parental Allowances when estimated due date of the baby is before 4 September 2022
- Pregnancy and parental allowance when the estimated due date of the baby is on or after 4 September 2022 (vero.fi)
- Child care allowances
- Special care allowance
- Study grant and provider supplement to the study grant
- Unemployment benefits
- Labour market subsidy
- Basic unemployment allowance
- Commuting and relocation allowance
- Job alternation compensation
- Sickness allowance
- Rehabilitation allowance and rehabilitation assistance
- Pensions
Benefits not subject to tax
- Maternity grant
- Child benefit
- Child maintenance allowance
- Adoption grant
- Student loan compensation
- Housing supplement for students
- Assistance with student loan interest
- School transport subsidy
- Child increase for pensioners
- Expenses compensations during participation in employment promoting services
- General housing allowance
- Disability allowances
- Conscript’s allowance
- Housing allowance for pensioners
- Care allowance for pensioners
- Front-veteran’s supplement and additional front-veteran’s supplement
- Social assistance