50A Earned income and deductions ‒ Instructions

Check your pre-completed tax return. Use this form to report any earned income and deductions missing from the pre-completed tax return, or to correct any of the information provided in the pre-completed tax return.

You can submit the information in MyTax or on this form. The application form and further information are available on the Forms page. The return address is marked on the first page of the form.

In MyTax and on Form 50A you can report and correct the following information, for example:

  • wages, salaries, fees and compensation
  • pensions
  • benefits
  • other earned income
  • membership and unemployment fund fees of labour market organisations
  • expenses incurred in acquiring and maintaining wage income
  • child support
  • relationship change.

Note that you can report or change the disability percentage only by filing Form 50A on paper.

File income earned abroad on form 16A (Details on income from foreign sources, earned income).

Also use this form if you submit a claim for adjustment after the tax assessment process has finished. Fill in a claim for adjustment and enclose this form. You can also file a claim for adjustment in MyTax. If you use MyTax, you do not need this paper form.

If you are claiming adjustment of your tax assessment or making corrections to details you have previously filed, fill in all the fields in the section to which you are making changes. The different sections of the form are listed below.

Contents

1 Personal details and tax year
2 Wages, salaries, fees and compensation
3 Reduction in value of car benefit
4 Pensions
5 Benefits
6 Other earned income
7 Request for income spreading or deferral of retirement income
8 Deductions from earned income
8.1 Special tax deduction for reduced capacity to pay taxes
8.2 Statutory pension insurance contributions for non-wage income
8.3 Membership and unemployment fund fees for labour market organisations
8.4 Expenses incurred in acquiring or maintaining wage income
8.5 Expenses incurred in acquiring or maintaining income other than wages and salary
8.6 Other deductions
9 Child support paid
10 International situations
11 Relationship change
12 Disability percentage

1 Personal details and tax year

Enter your name and personal identity code.

Also report the tax year, i.e. the year for which you are filing income or deductions.

2 Wages, salaries, fees and compensation

Report any wages, salaries, fees and compensation that are missing from the pre-completed tax return or that you wish to correct.

Examples:

  • cash wages
  • fringe benefits, such as
    • telephone, accommodation, meal or car benefit
    • tax-exempt portion of employer-subsidised commuter ticket
    • garage
    • holiday home
    • motor boat
    • holiday or bonus trip
    • staff loan interest benefit regarded as wages
    • o insurance contributions regarded as wages
    • employee stock options
  • • dividends based on work effort regarded as wages
  • wage-like payments, such as support for informal care
  • meeting fees
  • taxable reimbursement of expenses such as municipal day care providers’ expenses
  • trade income paid to a private day care provider who is not in the prepayment register
  • contributions of a voluntary pension insurance policy taken out by the employer and regarded as the employee’s wage income
  • wages paid by a foreign employer for work done in Finland

If there are wages, fees and contributions missing from the pre-completed tax return or if you want to make a correction, always report all the following information:

  • payor's Business ID or personal ID
  • payor's name
  • description of the type of the income
  • gross income (gross income means income before taxes)
  • tax withheld on the income
  • statutory pension insurance contributions withheld by the employer
  • statutory unemployment insurance contributions withheld by the employer.

If you are a business operator or a self-employed person, report trade income related to your business activities on Form 5 Business tax return for business operators and self-employed persons.

If you conduct activities for the production of income and trade income is missing from your pre-completed tax return, report the missing income on Form 11 Production of income.

The Tax Administration also receives information on trade income from the payors. If the information on trade income related to production of income is already included in your pre-completed tax return but the information is not correct, make corrections on this form (Form 50A).

Report any expenses related to production of income on Form 11.

Report income and expenses on Form 11 if, for example, you are a private day care provider and you are in the prepayment register.

Read more about business activities, production of income, and leisure activities (available in Finnish and Swedish, link to Finnish)

3 Reduction in the tax value of a company car benefit

If you claim reduction in the value of the car benefit, select a reason for the reduction. If the amount of private use is less than 18,000 km a year, tick the box “I claim reduction in the value of the car benefit due to private use”. Also specify the number of private kilometres driven. Keep the driver’s log for yourself.

If you claim reduction in the value of the car benefit for another reason, tick the box “Other reason for reduction in value of car benefit”. If the amount of business use is more than 30,000 km a year and you claim reduction in the value of the car benefit for this reason, enter the number of kilometres driven for business purposes.

4 Pensions

Report any pensions missing from the pre-completed tax return or correct the information provided.

Report any pensions that you receive from Finland, such as

  • earnings-related pensions and pensions for the self-employed
  • pensions under the National Pensions Act
  • guarantee pension
  • insurance-based pensions taxed as earned income

Provide the following information on the pension:

  • payor’s Business ID or personal ID
  • payor's name
  • description of the type of pension
  • gross amount of pension (gross income means income before taxes)
  • tax withheld on the pension.

5 Benefits

Report any benefits missing from the pre-completed tax return or correct the information provided.

Report benefits such as

  • sickness allowance
  • parental allowance
  • unemployment allowance
  • study grant
  • adult education allowance.

Provide the following information on the benefit:

  • payor’s Business ID or personal ID
  • payor's name
  • description of the type of benefit
  • gross amount of benefit (gross income means income before taxes)
  • tax withheld on the benefit.

6 Other earned income

Report here any occasional earned income missing from the pre-completed tax return. Other earned income includes, for example, finder’s rewards and competition awards. Report expenses for the production of other earned income at “Expenses relating to benefits and other earned income”.

If you receive income from the same activity on several occasions during the tax year, report any income and related deductions that are missing from your pre-completed tax return using Form 11 (Production of income).

Read more about the taxation of income production (available in Finnish and Swedish, link to Finnish).

Report grants and related expenses on Form 10 (Grants).

7 Request for income spreading or deferral of retirement income

Tick the box if you are requesting income spreading or deferral of income.

You can request income spreading if you have received a lump-sum payment of at least €2,500 during the tax year and

  • the lump sum has accrued in advance or retrospectively over two or more years
  • the amount is at least 25% of your net earned income for the year. Net earned income refers to the total amount of earned income minus expenses for the production of income.

You must request income spreading before the tax assessment for the year ends.

Enclose the payor's statement on your lump-sum income (one-off payment) and the reasons for the payment.

If you have already requested income spreading during preassessment and it has been taken into account in your revised tax card and tax withholding, you do not need to ask for income spreading again.

Read more about income spreading in taxation of earned income (available in Finnish and Swedish, link to Finnish)

You can request deferral of retirement income if both of the following conditions are met:

  • The amount of pension you have received retroactively during the year is at least €500.
  • At least 3 months of the retroactively paid pension is attributable to a time preceding the tax year.

You must request deferral of retirement income before the tax assessment for the year ends.

Enclose all decisions concerning pensions paid retroactively.

If you have already requested deferral of retirement income during preassessment and it has been taken into account in your revised tax card and tax withholding, you do not need to ask for deferral again.

Read more about deferral of retirement income in taxation of pension income (available in Finnish and Swedish, link to Finnish).

8 Deductions from earned income

8.1 Special tax deduction for reduced capacity to pay taxes

Here you can request a special tax deduction for reduced capacity to pay taxes. This is a discretionary deduction that requires a special reason, such as illness, unemployment or maintenance obligation. The maximum deduction is €1,400.

The deduction can be granted based solely on high medical expenses if

  • the combined medical expenses for you and your family are at least €700 in the tax year
  • the medical expenses are also at least 10% of the combined amount of your net earned income and capital income. Net earned income means your total income minus expenses for the production of income.

Your entitlement to the deduction depends on the income and assets of all your family members.

If you claim deduction based on medical expenses, tick the box “Illness” and enter the amount of expenses at “Cost”. Keep the receipts for yourself.

If you claim deduction because you have a disabled child in the family, tick the box “Child’s development disorder”. Report the amount of deduction that you claim under “Cost“. Read more about the amount of deduction through the link below.

If you claim deduction for another reason, tick the box “Other reason (e.g. unemployment, child support obligation)”. Report the expenses you have incurred under “Cost”.

Also enter the expenses in total.

Read more about the deduction (available in Finnish and Swedish, link to Finnish)

8.2 Statutory pension insurance contributions for non-wage income

YEL or MYEL pension insurance contributions

Report any statutory pension insurance contributions (YEL and MYEL insurance contributions) that you have paid if you have not reported them in the tax return for agriculture, forestry or business operations (Form 2, 2C or 5). Also report the grant recipient's statutory MYEL insurance contributions if they are missing from your pre-completed tax return.

You can report the statutory YEL and MYEL insurance contributions in your own or for your spouse's taxation. The contributions are deducted from the earned income of the spouse who has requested the deduction (either in MyTax or on Form 50A). The deduction must be requested before the Tax Administration has ended its taxation process for the tax year.

Also report here your portion of collective pension insurance contributions and your contributions of athletes' voluntary pension insurance or accident insurance.

Pension insurance contributions and unemployment insurance contributions paid to other countries

Also report here any statutory pension and unemployment insurance contributions based on wage income that have been paid to other countries.

8.3 Membership and unemployment fund fees for labour market organisations

If any membership or unemployment fund fees are missing from your tax return or if the information is incorrect, report the total amount of all membership fees you have paid during the year under "Total membership fees for labour market organisation or unemployment fund/year".

Also enter the name and Business ID of the labour market organisation or unemployment fund whose information was missing or incorrect.

8.4 Expenses incurred in acquiring or maintaining wage income

If you have wage income, you are automatically granted a €750 deduction for the production of income. However, the deduction may never be larger than your wage income.

Report expenses for the production of income only if they exceed €750 Report the expenses in full, without subtracting the standard €750 deduction.

If you have previously reported expenses incurred in acquiring or maintaining income and want to correct something in section 8.4, only fill in information for the subsection that you are correcting. Report expenses for the entire year You do not have to re-enter information in the subsections that are correct.

Training expenses

Report the amount of training expenses you have paid during the tax year. Deductible training expenses include, for example, costs associated with maintaining professional skills.

Home office deduction

Report either your actual expenses for the home office or the standard home office deduction. The amount of home office deduction depends on how much you use the home office room for full-time or part-time work during the tax year. Read more about the home office deduction.

Tools

Report expenses for materials and for the use of your own tools. These expenses include telephone costs and costs for working clothes or uniforms.

Increased living expenses due to business trips

Report your increased living expenses due to business trips. Such expenses include reasonable additional meal costs and the cost of keeping contact with your family members at home.

Other expenses

Report other deductible expenses, such as the contribution of a person elected for a position of trust.

Total expenses incurred in acquiring or maintaining wage income

Add together the expenses for the production of income and enter the amount in this field.

Read more about expenses for the production of income deductible from earned income.

8.5 Expenses incurred in acquiring or maintaining income other than wages and salary

Expenses incurred in acquiring or maintaining non-wage income

Report any expenses for the production of non-wage income for the entire year. Non-wage income refers to remuneration that is not wages, such as trade income or compensation paid to a day care provider or family caregiver. Report any reimbursement of expenses missing from the pre-completed tax return, such as a conciliator’s or a day care provider’s reimbursed expenses. If your expenses as a day care provider are larger than the total reimbursement of expenses you have received from the municipality, enter here the difference between the actual expenses and the reimbursement reported and paid by the municipal authority.

Also report here any expenses related to day care if you are a private day care provider and you are not in the prepayment register.

Expenses relating to benefits and other earned income

Report here any expenses related to benefits and other earned income for the entire year. Expenses related to other earned income include, for example, travel expenses. Expenses related to benefits can be deducted only in exceptional situations. Normal living expenses are not deductible.

Other expenses incurred in acquiring and maintaining income – select the correct form

Report expenses related to grants on Form 10 (Grants).

Report a deduction for a second home for work on Form 19 (Deduction for second home for work). You can deduct rent you have paid as a deduction for a second home that you have because of your work.

Report any expenses related to production of income on Form 11 (Production of income). Use Form 11 if, for example, you are a private day care provider and you are in the prepayment register.

Report any expenses related to production of capital income on Form 50B (Capital income and deductions).

8.6 Other deductions

Deduction for a donation

Report any donations you have made to a university or other institution of higher education. You can claim a deduction for a donation of €850–€500,000 that you have made to a university or other institution of higher education. Enter here the following information:

  • name of donation recipient
  • amount of donation in euros.

Read more about deductions for donations (available in Finnish and Swedish, link to Finnish).

Repayment deduction

If you have had to pay back a benefit, such as a study grant, enter the amount you have repaid here.

9 Child support paid

Report here the maintenance payments you have made during the tax year.

Also enter the personal IDs of the children for whose maintenance you are paying.

You can receive credit due to maintenance obligation if

  • the child support is based on an agreement or a court ruling governed by child support legislation
  • the child has not turned 17 before the start of the tax year.

The credit is 12.5% of the child support you have paid but no more than €80 per year per underage child.

If you have previously reported child support payments and they are correct on your pre-completed tax return, you do not have to report them again.

Read more about credit due to maintenance obligation (available in Finnish and Swedish, link to Finnish).

10 International situations

I am asking to be considered non-resident under a tax treaty

Tick this box if you are considered a Finnish tax resident but your country of residence pursuant to the tax treaty is not Finland.

Read more in the guidelines for tax residency and non-residency (section Making a request on treatment as a tax resident for treaty purposes).

I am asking for limited tax liability

Tick this box if you live abroad and think that you should be treated as a non-resident taxpayer.

Read more in the guidelines for tax residency and non-residency (section Requesting treatment as a non-resident taxpayer)

I am asking for tax-exemption or tax relief under a tax treaty’s article on students, teachers and researchers

Tick this box if you are a foreign student, teacher or researcher living in Finland and are requesting tax exemption or tax relief based on a tax treaty.

Read more about the tax treatment of foreign students

Read more about the tax treatment of foreign researchers and teachers

I have an A1 certificate or other corresponding certificate

Tick this box if you work in Finland and have a certificate on social insurance coverage issued in your country of residence (e.g. A1/ E101 certificate).

Tax at source deduction

Report here your periods of employment if you are a leased employee with limited tax liability and the deduction for tax at source is missing from your pre-completed tax return or the amount of deduction is incorrect. Also enter the total number of days worked. If you have asked for progressive taxation instead of taxation at source, you do not have to fill in this section.

Read more about the taxation of foreign leased employees

Credit for taxes paid to foreign countries (reverse credit)

According to some tax treaties, double taxation is eliminated in the income source country. This is called reverse crediting.

If you live in Switzerland, Thailand or Italy and have received a pension from Finland based on Finnish social security legislation, report the amount of tax you have paid on the pension in your country of residence.

If you live in Spain and receive pensions from Finland, you can ask for reverse crediting. Fill in the tax, relating to your pension, that you have paid to Spain. Read more about the reverse credit and the Spain-Finland tax treaty.

11 Relationship change

If you and your spouse have permanently separated during the tax year, enter here the date on which you moved apart.

12 Disability percentage

If you want to report your disability percentage as new information or if your disability percentage has changed, tick this box. Enclose a medical certificate stating your degree of disability. You are eligible for a tax credit if your permanent degree of disability due to illness, injury or other such reason is 30%–100%. If you receive a disability pension, your degree of disability is automatically considered to be 100%. If you receive a partial disability pension, your degree of disability is considered to be 50%.

Read more about disability credit (available in Finnish and Swedish, link to Finnish).

Date and sign the form. Also provide your daytime telephone number.