Adjustment takes into account the salary or other income from work from the adjustment period. Adjusted income thus includes for example basic pay from work, different compensations and bonuses like overtime, standby, evening compensation, night work compensation, provisions and fees similar to pay.
The income is shown with a salary certificate or salary calculation for the period received from the employer. Daily allowance application must always state the working hours made during the application period and it must correspond to the information in the salary calculation.
When a special adjustment period is used (=less than a month or four consecutive calendar weeks), the adjusted income is transformed computationally to correspond a monthly salary. The computational work income is calculated by multiplying the daily salary by 21.5. The daily salary is calculated by dividing the work income by the number of the computational work days in the adjustment period thus, that there is five computational work days in a calendar week.
Income from entrepreneurial activities
The income from entrepreneurial activities can be adjusted according to taxation information or other reliable clarification. The unemployment fund always uses tax information for estimating the entrepreneurial income in an adjustment, when it is possible. The qualified tax information cannot be used, when the question is about a beginning business or when the entrepreneurial activities have changed radically since the last taxation. When the unemployment fund cannot use tax information for estimating the income, the income is estimated according to the rules of taxation as much as possible.
All entrepreneurs and self-employed people are obligated to keep books, when the estimation of income is based on presented statements of earnings. If the matter concerns separate work in the range of adjustment, and it is so small-scale that it can only be considered as a self-employed income activity (mainly different network marketing jobs), the person must keep a so-called notebook, where the earnings and expenses are marked in chronological order. The estimation of income taken into consideration in the adjustment is in these situations based on the earnings and expenses marked in the notebook, which are then evaluated according to the rules of taxation.