What income is taken into account in the adjustment?

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• Monetary compensation withdrawn from a working hours bank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.