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Assisted persons’ liability to pay unemployment insurance contributions and substitute payers

Assisted persons’ liability to pay unemployment insurance contributions

If you have a personal assistant whose salary costs are subject to compensation on the basis of the Act on Disability Services and Assistance, you are liable to pay unemployment insurance contributions. Note that you must pay more than EUR 1,300 in salary per calendar year to become liable. Total salaries below this threshold must also be reported to the Incomes Register as subject to the unemployment insurance contribution liability if your employee is otherwise liable for unemployment insurance contributions.

The Employment Fund will monitor whether the salary threshold has been surpassed and, if more than EUR 1,300 is paid, the Employment Fund will levy a charge. There is no liability to pay unemployment insurance contributions if your employee is aged under 17 or has turned 65.

NOTE: If the person requiring assistance has an agreement with their municipality of residence on substitute payment, the substitute payer is generally responsible for reporting and paying the unemployment insurance contributions.

A family member living in the same household and acting as a personal assistant is liable for payments if the other criteria for payment liability are met.

If you work as a family caregiver and you have made a family care agreement with a municipality, you are not liable for unemployment insurance contributions. However, a deputy to a family caregiver who is in an employment relationship with the assisted person is liable for payments. 

Instructions for substitute payers

Include the following in the report intended for substitute payers:

  • The payroll information for 2018 (as of 2019, salaries are reported to the Incomes Register)
  • Information on new assistees

You can inform us all assistees information and up-to-date address information with one form. If there are changes, please report changes. It is important to keep the information on assisted persons up to date, in order to avoid misunderstandings and to facilitate contacts.

You can receive the form intended for substitute payers by contacting our customer service team at vakuutusmaksut@tyollisyysrahasto.fi.

If you have any other questions related to substitute payment, contact our customer service team (tel +358 75 757 0500 and e-mail vakuutusmaksut@tyollisyysrahasto.fi).

Page updated: 31/12/2018