What income is 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• Monetary compensation withdrawn from a working hours bank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.