What income is taken into account in the adjustment?
The amount of your adjusted daily allowance depends on the income that you receive when you are unemployed. In adjustment, we take into account the income you earn from working.
Types of income earned from working that we take into account in the adjustment process:
The basic salary you are paid for your work and any extras and compensations added to you basic salary, such as evening pay, overtime pay, standby and on-duty compensation, and fringe benefits or staff benefits subject to tax
Holiday bonuses and holiday compensation
Holiday pay based on part-time work
Pay for the notice period if the person’s application for unemployment benefit is not rejected because of their right to receive pay for the notice period
Performance-based pay, such as commission, bonus and share of profits
Insurance premium paid for endowment insurance by the employer
Insurance premium for 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 employee invention
Reward paid for shop steward or occupational safety delegate duties, and reward paid for cooperation in accordance with the Act on Cooperation within Undertakings
Reward equivalent to salary
Salary paid as pay security for the part that would be adjusted earned income if paid by the employer
Service charge
Income earned from working as an entrepreneur, excluding net income from silviculture calculated according to the Act on the Taxation of Farm Income
Earned income part of dividend income
Earned income part of hidden dividend
Monetary compensation withdrawn from a working hours bank
Other earned income equivalent to the above.