What income is taken into account in the adjustment?

The amount of adjusted daily allowance depends on the income that you receive during unemployment. Earned income based on work shall be taken into account in the adjustment.

Earned income based on work that is taken into account in the adjustment includes the following: 

  • The basic salary paid for the work and the extras and compensations related thereto, such as e.g. evening extra, overtime pay, standby and on-duty compensation, and fringe benefits or personnel benefits subject to tax
  • Holiday bonus, end-of-holiday pay and holiday compensation
  •  Holiday pay based on part-time employment
  • Pay for the notice period to the extent that the person’s application for unemployment benefit is not rejected based on the right to receive pay for the notice period
  • Pay based on performance, such as commission, bonus and share of profits
  • Insurance premium of a savings life insurance paid by the employer
  • Insurance premium of an individual voluntary pension insurance paid by the employer for the part that it is subject to tax
  • Grants and scholarships paid by the employer, for the part subject to tax
  • Compensation based on immaterial rights, such as royalty, compensation for use, copyright compensation, and compensation for an invention in employment
  • Reward paid on the basis of the duty of a shop steward or occupational safety delegate, and reward paid on the basis of co-operation in accordance with the Act on Cooperation within Government Agencies and Institutions
  • Reward comparable to salary
  • Salary paid as pay security for the part that it would be adjusted earned income if paid by the employer
  • Service charge
  • Earned income from entrepreneurial activities excluding pure income from silviculture calculated according to the Act on Agricultural Income Tax
  • Earned income part of dividend income
  • Earned income part of hidden dividend
  • Monetary compensation withdrawn from a working hours bank
  • Other earned income comparable to the above.

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