Social insurance contributions

The different social insurance contributions to which the income is subject have been defined in advance for each income type. Every income type thus has a default value according to which the social insurance contributions are paid. If the income is paid according to the default value, the employer need not specially determine the social insurance contributions when reporting. The data users determine the social insurance contributions based on the income type reported by the payer.

The grounds for the social insurance contributions of some income types may vary according to the situation, even if the payer is the same. The payment of social insurance contributions may vary according to, for example, whether the payment was made in an employment relationship or not. In such situations, the payer can change the default value of the social insurance contribution of the income type by reporting an exception to insurance information.

Income types in which social insurance contributions may vary are

  • initiative fee (202)
  • compensation for membership of a governing body (308)
  • monetary gift for employees (310)
  • meeting fee (210)
  • lecture fee (214)
  • compensation for acting in a position of trust (215)
  • reimbursement collected for other fringe benefits (407)
  • other taxable benefit for employees (315)
  • other fringe benefit (317)
  • total wages (101)
  • compensation for employee invention (326)
  • stock options and grants (320)
  • partial pay during sick leave (219)
  • share issue for employees (226)
  • profit-sharing bonus (233)
  • wages for insurance purposes (352)