The Law Of The Employer's Sosiaaliturvamaksusta

Original Language Title: Laki työnantajan sosiaaliturvamaksusta

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1963/19630366

In accordance with the decision of the Parliament, provides for: 1 section (20 November 2009/935) of this law, the employer social security tax.
Health Insurance Act (1224/2004) provided for the payment of the employer's sosiaaliturvamaksuna an employer's health insurance.
The employer social security tax payment is by the same percentage as the percentage of the employer's health insurance payment.


1. (a) section (on 22 December 2005/1114) 1 (a) of section L:lla is repealed on 22 December 2005/11.


2 section (on 22 December 2005/1114) to the employer for the purposes of this law: 1) advance (1118/1996) referred to in article 14 of the employer;
2) the Nordic Investment Bank, the Nordic project Fund, the Nordic Development Fund and the Nordic Environment Finance Corporation; (11.4.2014/311)

L:lla 311/2014 modified paragraph 2 entered into force 11.5.2014. The previous wording is: 2) the Nordic Investment Bank and the Nordic project fund;
3. the taxable income and wealth tax) Limited (627/1978) and the foreign employee withholding tax Act (1551/1995) means any lien in respect of the withholding tax referred to in; as well as 4) the Finnish employer, which sends the employee the same economic complex of the foreign parent, subsidiary or sister company's service, or the service of a foreign company, where the influence exercised by the Finnish employer is.
The provisions of this law, the employer shall also apply to the Insurance Fund Act (1164/1992) are subject to continuing sickness referred to in it.


2. (a) section (on 22 December 2005/1114) (2) (a) of section L:lla is repealed on 22 December 2005/11.


section 3 (on 22 December 2005/1114) the employer has a duty to satisfy the employer's social security tax, if the employee's medical insurance according to the law, in Finland.
The employer, however, is not liable to pay employer social security tax: 1) in respect of the period preceding the calendar month in which the staff member reaches the age of 16 years;
2) of the calendar month after the date on which the staff member reaches the age of 68 years;
3) in the case of the natural person or the estate, paid by the payer to the same person or number of unrelated to the rest of the tulonhankkimistoimintaan does not exceed the maximum number of execution provided for in the regulation of the Council of State; or 4) If an individual, the amount does not exceed the number of State run randomly by Council regulation the maximum amount laid down in performance.
(from August 20, 2010/701)
Under section 2, referred to in paragraph 4 shall be a reference to the employer, the employer is obligated, on behalf of the foreign employer.
If the prepayment section 9 subsection 2 of the employer to pay the amount referred to in sijaismaksaja, shall be obliged to carry out the employer's social security tax.


section 4 (on 22 December 2005/1114) by the employer to perform the employer social security tax on wages paid to workers on the blanket.
Pay, for the purposes of this law: 1) to the advance referred to in article 13 of the laws of the withholding tax paid, subject to a fee and compensation, to be paid by the sickness insurance fund, the law referred to in the supplementary daily allowance and employed with the information obtained from the service;
2) of the income tax Act (1535/1992) 77 ulkomaantyöskentelystä referred to in article 13 of the law from the advance referred to in article subject to the withholding tax paid; (from August 20, 2010/701), the taxation on the income of the taxpayer) to a limited extent the law referred to in article 4 and referred to in article 3 of the artist's personal activity-based compensation;
4) foreign earner the withholding tax referred to in article 10 of the law on wages;
5) the Nordic Investment Bank, the Nordic project Fund, the Nordic Development Fund and the Nordic Environment Finance Corporation in the service of the taxation of persons Act (562/1976) referred to in article 2. (11.4.2014/311)

L:lla 311/2014 the entry into force of the amended paragraph 5 became 11.5.2014. The previous wording: 5) the Nordic Investment Bank and the Nordic project Fund, proceeds of the taxation of persons Act (562/1976) referred to in article 2.
(03-05-2010/150)
The reward is not, however, be deemed to be the health insurance section 2 of Chapter 11 (4) of the above-mentioned items. (21 December 2007/1365)
If the insured person is working as an employee or otherwise sent abroad and he gets 77 of the income tax Act, exempt from taxes referred to in article ulkomaantyötuloa, or at the employer's social security tax on the basis of the ulkomaantyötulon referred to in paragraph 2, the first subparagraph of paragraph 2 as well as the salary and compensation referred to in paragraph 3, instead of the pension law, which referred to in ulkomaantyössä shall be considered pension pay pension contributions based on self-employment, and to read from (insurance), provided that the insured person's pension security is organized either on a compulsory or voluntary basis, on the basis of pension laws. (22 December 2006/1263) (4) (a) section (03-05-2010/150) If an employer pays the salary of 116 (a) of the income tax Act, the athlete article 116 of the law of sports as an income (c) referred to in article urheilijarahastoon, the employer has a duty to satisfy the employer's social security tax paid by them on the basis of the salary to the Fund.


section 5 (11.8.1978/613), the employer shall pay to the tax administration of the employer's national insurance contributions in connection with the payment of the withholding tax payment as referred to in article 12 of the law. (11 June 2010/518)
The State and its institutions, the running time of the performance of the amounts and the number of the Ministry of finance.
The Ministry of finance may also justify the non-employer to carry out social security contributions later than in subparagraph (1) is said to run the social security contributions of employers, if independent because of the obstacles it is not possible within the time limit. The Ministry of finance can impose an extended payment period to run from the interest rate.
The withholding tax and the inheritance tax and the final pay velvollisen insurance contributions shall be the final salary of the tax and for the tax within the time limits laid down. (on 7 October 1994/868)
By way of derogation from the above, the employer must carry out the employer's national insurance contributions other than the provision of fringe benefits to be paid in cash for the payment of the withholding tax within the time limit laid down in the regulation. (20 December 1996/1119) 6 L:lla 20 December 1996/1119 is repealed.



section 6 (11.8.1978/613) of the payments referred to in article 5 shall be to the settlement, as provided for in the regulation.


7 section (20 December 1996/1119) section 7 is repealed L:lla of 20 December 1996/1119.


7 (a) of section (13.8.1976/671) of the wage, the employer must be marked by the reporting entity records the employer's social security contributions as provided for in the regulation. Other social security contributions of the employer, the employer shall be obliged to make such notes, the regulation lays down.


section 8 (20 December 1996/1119), but a preliminary solution to the social security tax apply to the employer and of the complaint shall apply to the corresponding provisions of the laws of the early recovery.


section 9 (11.4.2014/311), the tax authorities will be monitoring the recovery of the advance referred to in the prior law, the Nordic Investment Bank, the Nordic project Fund, the Nordic Development Fund and the Nordic Environment Finance Corporation, the taxation of persons employed by the Act on the final payroll, and to a limited extent by the taxable person within the meaning of the income tax act on the arrest to the withholding tax referred to in compliance with the provisions of the regulations and to monitor the compliance of this law, the employers and the provisions adopted pursuant to it.

L:lla 311/2014 the entry into force of the amended section 9 became 11.5.2014. The previous wording is: section 9 (14.6.1985/461), the tax authorities will be monitoring the recovery of the advance referred to in the prior law, a person in the service of the Nordic Investment Bank, the taxation of the final salary as referred to in the Act on tax on the taxable income and wealth tax and, to a limited extent, the law on the arrest to the withholding tax referred to in compliance with the provisions of the regulations and to monitor the compliance of this law, the employers and the provisions adopted pursuant to it.


section 10 (11.8.1978/613), the employer is the State responsible for the sosiaaliturvamaksusta, that he, according to this law, is obliged to carry out.
If the employer has filed for social security tax, in whole or in part, shall be applied to the correction of an error and the number of recovery from your employer, what failure to advance the Recovery Act correcting and withholding tax is provided. (14.6.1985/461)
If insurance contributions have been left without running or after it has been carried out on the day of payment provided for, it shall be carried out according to the interest of the non-tax account (604/2009). (7 August 2009/609)
To increase the social security tax and the assessment of the amount of the defaulted exposure and, if applicable, in respect of withholding tax, what force is specified.


section 11 (11.8.1978/613), paragraph 10, a forward, within six years from the end of the year, the date on which the payment obligation is born.


section 12 (20 December 1996/1119) employer's advance payment of sosiaaliturvamaksuun shall apply to the corresponding law of the obligation to control and payroll.


section 13 (22 December 2005/1114)


The employer has the right to obtain the insurance contributions paid unduly or in excess, as well as national insurance contributions, which have been carried out, chapter 14, section 1 of the health insurance law: an annual salary referred to in, or on the basis of the holiday allowance. (11 June 2010/518)
The employer, on the basis of the application for reimbursement of the salary that is received pursuant to the laws of the day of the monetary health insurance benefit or statutory workers ' compensation insurance in accordance with the day-or money, or those who receive an occupational pension in accordance with the laws of, rehabilitation of the money or a disability pension and the associated rehabilitation, have a right to the back of his national insurance contributions paid by the employer to the extent that it corresponds to the daily allowance, pension, rehabilitation money or rehabilitation. (11 June 2010/518)
The social security tax return referred to in paragraph 1 and 2 shall apply to the advance, the provisions of section 21 of the Act. (21.12.2012 read a/886) 4 is repealed L:lla 21.12.2012 read a/886.



13 a-section 14 section 14 is repealed (a) 13-L:lla 21.12.2012 read a/886.




section 15 (11.8.1978/613) section 15 is repealed by L:lla 11.8.1978/613.


section 16 (on 22 December 2005/1114) of the State Council regulation provides for the employer's social security contributions paid for, how much is to be regarded as the employer's social insurance fee, and the employer's health insurance for a fee.


section 17 (27.6.1968/392), the right of the person concerned or the Veronsaajien control unit, which is dissatisfied with the decision of the tax administration under this law, may apply for a change in the administration of Justice, by appealing to the holder of the home team. Prior to the decision of the complaint is a request for adjustment payment within the meaning of article 48 of the law. The appeal shall be submitted to the tax administration of the administrative court or prepayment within the timeframe laid down in section 50 of the Act. (11 June 2010/518) is repealed by L:lla c 248/1569.

The administrative court decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. The appeal in this case, the procedure for compliance with the law on taxation, what (1558/1995) 70 and 71. The State on behalf of which the complaint is Veronsaajien the right to the control unit. (18 April 2008/252) 4 L:lla c 248/89 is repealed.

In spite of the decision on the appeal shall be final and binding. As a result of the appeal decision is, even when a complaint is made to the tax administration referred to in article 8, also apply to the sosiaaliturvamaksuun, which has been paid or would have been carried out prior to the adoption of the decision. (11 June 2010/518), section 17 (a) (2.8.1994/695), section 17 (a) repealed by L:lla 2.8.1994/695.


section 18 (24.8.1990/778) penalty for the employer social security tax avoidance and its doing business in an unlawful act provided for in the Penal Code (39/1889), chapter 29, section 1 to 3. (8.11.2013/788)
The penalty for breach of the employer's sosiaaliturvamaksuun of the tax provided for in Chapter 4 of section 29 of the criminal code.
That authority, in spite of the urging of leaves properly filled (6), (7) or article 7 (a) or section 12 of the obligation provided for in paragraph sosiaaliturvamaksurikkomuksesta, is to be condemned to a fine.
As regards the non-inclusion of the infringements referred to in paragraph 3 above, the outcome of failure, related to the submission of the prosecution and the punishment not provided for in section 11 of chapter 29 of the criminal code. (8.11.2013/788) on the implementation of the provisions of article 19 of this law shall be given more detailed regulation.


section 20 of This Act shall enter into force on 1 April 1964, however, in such a way that the employer's health insurance premium is notwithstanding the provisions of article 1, as from 1 January 1967, up to half of one percent of their salary.
The social insurance institution of Finland in the years 1972-1975 the people's pension payment by the employer and the employer provided health insurance for the payment of the social insurance institution of the rather vague amount is determined by the Ministry of finance. (29.12.1972/957)

The change of the date of entry into force of the acts and the application of the law: 16.8.1996/392: shall enter into force on 1 September 1968.
Appeal the decision prior to the entry into force of this law shall remain in force for what is provided for in the previous law. The provisions of this law provides for the appeal on the issue of the employer's social security tax, is applicable in accordance with the legislation of the employer's appeal of a previous child allowance and the pension for a fee.




70th anniversary on May 9/283:29.12.1972/9:31.12.1974/1027: this law shall enter into force on 1 October 1975.




13.8.1976/671: this law shall enter into force on 1 January 1977.




17.6.1977/466: this law shall apply for the first time to the employer's sosiaaliturvamaksuun, which is carried out at 1 January 1978, on the basis of the wages paid on or after.




11.8.1978/613: this law shall enter into force on 1 January 1979.
An employer who will deliver 29 – 31 December 1978, wages withholding tax from its signs after the entry into force of the law, not to pay the tax markings on 4 July 1963 the employer's sosiaaliturvamaksusta (366/63) in article 5, as it is in its original form, within the time allowed.
If the employer is in December 1978, provided the withholding tax, national insurance contributions of wages paid to the characters is to be carried out from the County Post Office giro account and be given settlement not later than 20 January 1979, as article 6 of the law, as the law of 29 June 1976 (563/76), is provided.
The employer is the 1978 tax documents and the arrest of attribution with respect to what, by article 7 of the law as it is in its original form, is provided.
To defer the payments of the employer's social security contributions for the right to refrain from performing shall apply, with the exception of the increase in the number of defaulted exposure to defaults that have occurred prior to the entry into force of the law, which at the time of entry into force of the laws on inheritance is not provided.
The provincial government will also carry out the fiscal year 1978, etumaksuista in January 1979, the amount of the batch. The provincial government, in addition to the employer's social security contributions in 1978 to run in 16 settlements referred to in paragraph 1 of the article.
At the time of entry into force of this law, the provincial government, the Director of the tax office or tax the applications and appeals, which under the new law, deals with the county tax office, will be transferred to the county tax office.
Before the entry into force of this law may be to take the measures needed to implement the law.




20.6.1979/556: this law shall enter into force on 1 July 1979.




26.6.1981/485: this law shall enter into force on 1 January 1982.
THEY vvvk 81/81. Mrs 37/81, svk. Mrs 6.8.1982/71/81 611: this law shall enter into force on 1 September 1982.
THEY'RE 103/81, 29/82, vvvk. Mrs svk. Mrs 82/82 29.6.1983/578: this law shall enter into force on 1 July 1983. It shall apply to the employer's sosiaaliturvamaksuun, which must be carried out on 1 January 1982, on the basis of the rate to be paid on or after.
THEY'RE 11/83, sosvk. bet 1/83, svk. bet 7/83 14.6.1985/461: this law shall enter into force on 1 January 1986, and it shall apply for the first time in the year 1986, for tax purposes.
THEY 5/85, 16/85, vvvk. Mrs svk. Mrs 46/85 28.6.1985/543: this law shall enter into force on 1 August 1985.
THEY'RE 67/85, 27/85, vvvk. Mrs svk. Mrs 67/85 26.6.1987/589: this law shall enter into force on 1 August 1987.
THEY'RE 18/87, vvvk. bet 6/87, svk. bet 13/87 7.4.1989/316: this law shall enter into force on 15 April 1989. Section 5 of the Act: 6 is valid for one year to the end of the 1990s.
THEY'RE 1/89, vvvk. bet. 1/89, svk. Mrs. 14/89 29.12.1989/1347: this law shall enter into force on 1 January 1990.
THEY 228/89, vvvk. bet. 86/89, svk. Mrs. 228/89 24.8.1990/778: this law shall enter into force on 1 January 1991.
THEY'RE 66/88, lvk. Mrs. 6/90, svk. Mrs. 56/90 1.11.1991/1319: this law shall enter into force on 15 November 1991.
THEY'RE 56/91, vvvk. bet. 22/91 of 28 June 1994/611: this law shall enter into force on 1 September 1994.
The law shall apply to proceedings pending at the time of entry into force and subsequent applications.
THEY'RE 68/94, Staub 24/94 2.8.1994/695: this law shall enter into force on 1 December 1994.
The applicable law when applying for a change after the entry into force of this law on the County Court's decision.
THEY'RE 143/93, LaVM/11/94 on 7 October 1994, 922: this law shall enter into force on 1 January 1995.
The law shall apply to remuneration, which is paid on or after the date of entry into force of the law.
THEY'RE 2/94, Staub 36/94 16.12.1994/12: this law shall enter into force on 1 January 1995.
THEY 276/c 248/94 72 94, Staub/1569: this law shall enter into force on 1 January 1996.
THEY 131/95, Staub, 37/95 EV 124/95 of 20 December 1996/1119:


This law shall enter into force on 1 January 1997. Article 17: the adjustment referred to in subsection (1) of the provisions relating to the requirement shall also apply to the entry into force of the decision before the law.
THEY 202/96, Staub 42/1996, EV 205/1996 on 23 December 1999/1278: this law shall enter into force on 1 January 2000.
Before the entry into force of the law can be used to take the measures needed to implement the law.
THEY 151/1999, Shub 21/1999, EV 108/1999 16 June 2000/574: this law shall enter into force on 1 July 2000.
Before the entry into force of the law can be used to take the measures needed to implement the law.
THEY'RE 62/2000, Shub 14/2000, 26 October 2001, 78/2000/906 EV: 91/2001, Staub 12/2001, 13 December 2001/1207/2001 EV 101: this law shall enter into force on 1 January 2002.
THEY'RE 150/2001 31/2001, Shub, EV 151/2001/705 letter: this law shall enter into force on 1 January 2004.
This law applies to the employer's social security contributions, which are payable on 1 January 2004, and since then, on the basis of the settlement.
Before the entry into force of the law can be used to take the measures needed to implement the law.
THEY 244/2002, Shub 55/2002 of 19 December 2003/268/2002, EV 1149: this law shall enter into force on 1 January 2004.
THEY'RE 150/2003, 25/2003, Shub EV 104/2003 of 24 June 2004/567: this law shall enter into force on 1 July 2004.
The law will apply to the entry into force of the Act on or after the date of future applications.
THEY'RE 57/2004, Staub 4/2004, 63/2004 of 20.8.2004 EV/773: this law shall enter into force on 1 January 2005.
The law shall apply for the first time in the year 2005, for tax purposes.
THEY'RE 80/2004, Staub 9/2004, EV 110/2004 21.12.2004/1226: this law shall enter into force on 1 January 2005.
Before the entry into force of the law can be used to take the measures needed to implement the law.
THEY are 184/2004, Shub 34/2004, EV 190/2004 of 22 December 2005/11: this law shall enter into force on 1 January 2006.
This law shall apply as of 1 January 2006 and on the basis of the rate to be paid by the employer after the sosiaaliturvamaksuun executable.
This Act 13, 13 (a) and (b) of article 13 shall also apply before the entry into force of this law, the employer paid sosiaaliturvamaksuun.
THEY'RE 68/2005, 129/2005, THEY are Shub 22/2005, (EC) No 139/2005 of 22 December 2006, EV/1263: this law shall enter into force on 1 January 2007.
This law article 13 shall also apply before the entry into force of this law, the employer paid in 2006, sosiaaliturvamaksuun.
THEY 131/2006, Shub 46/2006, EV 213/2006 of 21 December 2007/1365: this law shall enter into force on 1 January 2008.
This law shall apply as of 1 January 2008, and on the basis of the rate to be paid by the employer after the sosiaaliturvamaksuun executable.
THEY'RE 76/2007, Shub 24/2007, EV 114/2007 18 April 2008/252: this law shall enter into force on 1 May 2008.
THEY are 148/2007 5/2008, Staub, EV 25/2008 7 August 2009/609: this law shall enter into force on 14 August, 2009.
The law shall apply from 1 January 2010 for the calendar month, payable on or after sosiaaliturvamaksuun. (2009/753)
For the year ended before 1 January 2010 calendar for the month of the price payable at the time of entry into force of this law shall apply to the sosiaaliturvamaksuun provisions, unless otherwise provided by law or other below. (2009/753)
If the year ended before 1 January 2010 calendar for the month of maksuunpano is made out a social security tax on 1 January 2010, on or after the date of entry into force of this law shall be calculated sosiaaliturvamaksulle existing section 10 of the tax referred to in paragraph 3, an increase of up to 31 December 2009. (2009/753)
THEY 221/2008, Staub 7/2009, 16 October 2009/753/66 EV 2009: this law shall enter into force on 21 October 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009 20 November 2009/115/2009, EV 935: this law shall enter into force on 1 January 2010.
This law shall apply as of 1 January 2010 on the basis of the salary to be paid and then go to an employer's sosiaaliturvamaksuun.
Before the entry into force of this law may be to take the measures needed to implement the law.
THEY'RE 147/2009, Shub 35/2009 2009-03-05-2010, EV-145/150: this law shall enter into force on 1 January 2011.
This law shall apply from 1 January 2011, and the rate to be paid by the employer on the basis of the carried out sosiaaliturvamaksuun.
Before the entry into force of this law may be to take the measures needed to implement the law.
THEY 259/2009, Shub 1/2010 2010-11 June 2010, the EV 7/518: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010 2010-20 August 2010, EV 37/701: this law shall enter into force on 1 January 2011.
Before the entry into force of this law may be to take the measures needed to implement the law.
THEY'RE 59/2010, Shub 12/2010, the EV 93/2010 21.12.2012 read a/886: this law shall enter into force on 1 January 2013.
At the time of entry into force of this law the tax exemption or tax payments pending before the postponement of the entry into force of this law shall apply to the issue of the provisions in force. Before the entry into force of this law on the basis of the amount of tax on the deferred payment at the time of entry into force of this law shall apply to the wide interest rate in force.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012 8.11.2013/788: this law shall enter into force on 1 December 2013 at the latest.
THEY are 191/15/2013, 2012, Staub PeVL 17/8/2013, 2013, LaVL EV 11.4.2014/114/13 3: entry into force of this law provides for the regulation of the Council of State.

This law is in force in accordance with the 11.5.2014 A 367/2014.

THEY 203/2/2014, 2013, UaVM EV 17/2014