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The Law Of The Employer's Sosiaaliturvamaksusta

Original Language Title: Laki työnantajan sosiaaliturvamaksusta

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Law on the employer's social contribution

See the copyright notice Conditions of use .

In accordance with the decision of the Parliament:

ARTICLE 1 (20.11.2009)

This law provides for the payment of the employer's social contribution.

Sickness Insurance Act (1224/2004) The employer's sickness insurance contribution is paid as the employer's social security contribution.

The contribution rate for the employer's social security contribution is equal to the contribution rate of the employer's sickness insurance contribution.

§ 1a (22.12.2005/1114)

Paragraph 1a has been repealed by L 22.12.2005/1114 .

ARTICLE 2 (22.12.2005/1114)

For the purposes of this Act, the employer means:

(1) prior to the date of (1118/1996) Article 14 The employer;

2) the Nordic Investment Bank, the Nordic Project Export Fund, the Nordic Development Fund and the Nordic Environmental Financial Corporation; (11.4.2014/11)

L to 311/2014 The amended paragraph 2 entered into force on 11 May 2014. The previous wording reads:

2) the Nordic Investment Bank and the Nordic Project Export Fund;

3) limited by law on the taxation of taxable income and wealth (627/1978) And the law on withholding tax from abroad (15,1995) The obligation to levy a withholding tax; and

(4) a Finnish employer who sends an employee abroad to a foreign parent, daughter or sister undertaking belonging to the same economic entity or to a foreign company in which the Finnish employer has: Control power.

What this law provides for by the employer also applies to the insurance fund (16/04/1992) Of the sickness insurance fund referred to in Article 3 (1).

§ 2a. (22.12.2005/1114)

Article 2a has been repealed by L 22.12.2005/1114 .

ARTICLE 3 (22.12.2005/1114)

The employer is obliged to pay the employer's social security contribution if you are insured under your sickness insurance law in Finland.

However, the employer is not obliged to pay the employer's social security contribution:

(1) prior to the following calendar month in which the employee reaches the age of 16;

(2) after the calendar month in which the employee reaches 68;

(3) where the amount of contributions paid by a natural or deceased person to the same person to the same person does not exceed the maximum amount of performance laid down by the Council Regulation; or

(4) where the amount of the individual, randomly payable, does not exceed the amount of the performance laid down by the Council Regulation.

(20.8.2010)

The Finnish employer referred to in Article 2 (1) (4) shall be obliged to pay the employer's social security contribution on behalf of the foreign employer.

If the surrogate referred to in Article 9 (2) of the Recovery Law pays the remuneration, the employer is obliged to pay the employer's social security contribution.

§ 4 (22.12.2005/1114)

The employer pays the employer's social security contribution on the basis of the amount of the salary payable to the employees.

For the purposes of this Act:

(1) the remuneration, remuneration and remuneration, as referred to in Article 13 of the frontloading law, of the supplement paid by the sickness fund referred to in the insurance fund and the service contracts obtained in the employment relationship;

(2) Income tax law (1535/1992) Article 77 The remuneration under Article 13 of the Law on Recovery, as referred to in Article 13 of the Law on Foreign Policy; (20.8.2010)

(3) to a limited extent the remuneration referred to in Article 4 of the Income Tax Act and the personal activity of the artist within the meaning of Article 3;

(4) pay within the meaning of Article 10 of the Law on withholding tax from abroad;

(5) The Nordic Investment Bank, the Nordic Project Export Fund, the Nordic Development Fund and the Nordic Environmental Financial Corporation (562/1976) To be paid. (11.4.2014/11)

L to 311/2014 The amended paragraph 5 entered into force on 11 May 2014. The previous wording reads:

(5) The Nordic Investment Bank and the Nordic Project Export Fund (562/1976) To be paid.

(5.3.2010)

However, the items listed in Section 2 (4) of Chapter 11 of the Health Insurance Act shall not be considered as a return. (21.12.2007)

If the insured person works as a posted worker or otherwise abroad and receives a tax-free foreign income within the meaning of Article 77 of the Income Tax Act or is limited to a taxable person, the employer's social security contribution shall be based on the , and instead of the salary and remuneration referred to in paragraph 2 (3), the salary referred to in the working pension funds, which is considered to be the basis for the employment and pension contributions to be paid by the pension salary ( Insurance salary ), provided that the insured person's pension cover is organised either compulsorily or voluntarily on the basis of the occupational pension funds. (22/02/1263)

§ 4a (5.3.2010)

If the employer pays the sportsman a salary under Article 116 (a) of the Income Tax Act to the sports fund referred to in Article 116 (c) of that law, the employer is obliged to pay the employer's contribution to the fund Based on.

§ 5 (11.08.1978/613)

The employer is required to pay the employer's social security contributions to the tax administration as referred to in Article 12 of the Law on the payment of advances. (11.06.2010/518)

The level of performance and performance of the State and its institutions shall be determined by the Ministry of Finance.

The Ministry of Finance may entitles the employer to pay social security contributions later than that provided for in paragraph 1 if the payment of social security contributions due to independent obstacles to employers is not possible within the time limit. For extended payments, the Ministry of Finance may order an interest rate.

The taxable amount of the final pay tax and the withholding tax must pay the social security contribution within the period prescribed for the payment of the final salary tax and the withholding tax. (7.10.1994/868)

By way of derogation from the foregoing, the employer shall pay the employer's social security contribution for the payment of benefits in kind for the advance of the advance on the advance of the advance on the advance of the advance on the advance of the advance payment. (20.12.1996/11)

Article 6 has been repealed by L 20.12.1996/1119 .

ARTICLE 6 (11.08.1978/613)

The performance referred to in Article 5 shall be subject to a statement according to the provisions of the Regulation.

§ 7 (20.12.1996/11)

Paragraph 7 has been repealed by L 20.12.1996/1119 .

§ 7a (13.8.1976/671)

The employer shall make a significant contribution to the employer's social security contributions as provided for by the Regulation. The other employer is obliged to make the employer's social security contributions the notes set out by the Regulation.

§ 8 (20.12.1996/11)

The employer's social security contributions are subject to the corresponding provisions of the law on the basis of the preliminary draft law.

§ 9 (11.4.2014/11)

The tax authorities will be required to supervise the advance of the advance of the advances, the Nordic Investment Bank, the Nordic Project Export Fund, the Nordic Development Fund and the Nordic Green Financial Corporation. Compliance with the provisions relating to the retention of the final pay tax, as referred to in the Law on taxation, and the provisions relating to the retention of withholding tax within the meaning of the Law on the taxing of the taxable person's income; Acting in accordance with this law and Provisions and regulations.

L to 311/2014 Article 9 entered into force on 11 May 2014. The previous wording reads:

§ 9 (14.6.1985/461)

The tax authorities shall, in their supervision of the advance of the advance referred to in the law of the law, the income tax paid by the Nordic Investment Bank in the Nordic Investment Bank, and the taxable person's income, and Compliance with the provisions relating to the retention of withholding tax, as referred to in the law on the retention of wealth, and the compliance of employers with the provisions and regulations adopted under this law.

ARTICLE 10 (11.08.1978/613)

The employer is responsible to the State for the social security contribution which he or she is obliged to pay under this law.

Where the employer has submitted a social security contribution in part or in full, the correction shall be applied to the correction of the error and the amount to be recovered from the employer in respect of the advance payment by the employer for the correction and recovery of the default. Provided. (14.6.1985/461)

If the social security contribution has not been paid or has been paid after the prescribed date of payment, default interest shall be paid to it according to the tax (604/2009) Provides. (7.8.2009/609)

The assessment and increase in the amount of the default social security contribution shall apply mutatis mutandis to what is prescribed or prescribed in the case of pre-trial detention.

ARTICLE 11 (11.08.1978/613)

The payment of the payment referred to in Article 10 shall be submitted within six years from the end of the year in which the payment obligation has been incurred.

ARTICLE 12 (20.12.1996/11)

The employer's social security contribution shall be subject to the corresponding provisions relating to the supervision of the payment of the advance payment and the obligation to declare the payment of the payer.

ARTICLE 13 (22.12.2005/1114)

The employer is entitled to reimbursement of the social security contribution or the social security contribution which has been paid to the tax administration as well as the social security contribution made on the basis of the annual pay or the leave allowance referred to in Article 14 (1) of the Health Insurance Act. (11.06.2010/518)

An employer who, on the basis of his salary, has received benefits under sickness insurance benefits under the sickness insurance scheme or in accordance with the statutory accident or insurance scheme, or in the case of occupational retirement pension, rehabilitation allowance, or An invalidity pension and a rehabilitation increase related to it, is entitled to reimbursement of the social security contribution made by the tax administration in so far as it corresponds to the daily allowance, pension, rehabilitation allowance or rehabilitation allowance paid to the employer. (11.06.2010/518)

The reimbursement of the social security contribution referred to in paragraphs 1 and 2 shall be subject to the provisions of Article 21 of the Law on Recovery. (21.12.2015)

Paragraph 4 has been repealed by L 21 DECEMBER 2012/886 .

Articles 13a to 14

Articles 13a to 14 have been repealed by L 21 DECEMBER 2012/886 .

§ 15 (11.08.1978/613)

§ 15 has been repealed by L 11.8.1978/613 .

ARTICLE 16 (22.12.2005/1114)

The State Council Regulation provides for the amount of social contributions paid by the employer to be regarded as payable by the employer and the employer's health insurance contribution.

§ 17 (28.61968/392)

An appeal may be lodged by the party concerned or the Tax Service Tribunal, which is dissatisfied with the decision of the tax administration under this Act, to appeal against the decision of the administrative court to which the home municipality belongs. Before the decision is taken, the decision must be submitted for adjustment within the meaning of Article 48 of the preliminary draft law. The appeal shall be submitted to the administrative court or the tax administration within the period prescribed by Article 50 of the Law on Recovery. (11.06.2010/518)

Paragraph 2 has been repealed by L 18.12.1995/1569 .

An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. The appeal shall be followed in accordance with the provisions of the (188/1995) Articles 70 and 71 provide. On behalf of the State, the right of appeal is the rightholders' control unit. (18.4.2008/252)

Paragraph 4 has been repealed by L 18.12.1995/1569 .

Despite the appeal, the decision is enforceable. The decision following the appeal shall also apply to the social security charge which was or should have been paid before the decision was adopted, even where the appeal is made in accordance with Article 8. (11.06.2010/518)

§ 17a (28.1994/695)

Article 17a has been repealed by L 2.8.1994/695 .

ARTICLE 18 (24.08.1990/778)

The penalty for preventing and attempting to avoid unlawful social security contributions is punishable under criminal law. (39/1889) § 1 to 3. (08.11.2011)

The penalty for a tax offence for the employer's social security contribution is provided for: Chapter 29, Section 4, of the Criminal Code -In.

In spite of the request of any authority, the failure to comply with the obligation laid down in Articles 6, 7 or 7a or in Article 12 (1) shall be condemned: On the offence of social security Fine.

The non-disclosure of offences referred to in paragraph 3, the non-submission of a preliminary investigation, the non-application of the charges and the non-imposition of the sentence shall be Article 11 of Chapter 29 of the Penal Code -In. (08.11.2011)

§ 19

More detailed provisions on the implementation of this law shall be adopted by the Regulation.

§ 20

This Act shall enter into force on 1 April 1964, subject to the condition that the employer's sickness insurance contribution shall, notwithstanding Article 1 (1), apply until 1 January 1967 a half per cent of the salary.

The amount of the contributions paid by the employer to the National Pensions Office for the period from 1972 to 1975 and the amount of the contributions paid by the employer to the Social Insurance Fund shall be fixed by the Ministry of Finance on a proposal from the National Pensions Office. (29.12.197057)

Entry into force and application of amending acts:

28.6.1968/392:

This Act shall enter into force on 1 September 1968.

However, the decision on the appeal before the entry into force of this Act is in force, as laid down in the previous law. The provisions of this law relating to an appeal against the employer's social security contribution must be applied mutatis mutandis to an employer's allowance for child benefit and for a national pension.

9.5.1969/2831
29.12.1975:
31 DECEMBER 1974/1027:

This Act shall enter into force on 1 October 1975.

13 AUGUST 1976/671:

This Act shall enter into force on 1 January 1977.

17.6.1977/466:

This law shall apply for the first time to the employer's social security contribution payable on the basis of the salary paid on or after 1 January 1978.

11.08.1978/6:

This Act shall enter into force on 1 January 1979.

The employer, who provides for the payment of wages from 29 to 31 December 1978 by means of tax marks on the basis of tax stamps, is entitled, after the entry into force of the law, to affix the tax stamps to the law of 4 July 1963 (366/63) (1), as in its original form, within the period prescribed.

If, in December 1978, the employer has supplied the pre-arrest tax brackets, the social security contribution paid shall be paid by the Government of the Republic of Austria to the post office account and by 20 January 1979 at the latest. As defined in Article 6 (1) of the Law, as amended by the Law of 29 June 1976 (5606) Is provided for.

The employer is subject to the provisions of Article 7 of the Law, as it is in its original form, to the tax books of 1978 and to the arrest records.

The provisions on the payment of the social security contributions of the non-performing employer shall apply to an increase in the amount of the non-compliance, with the exception of those which have occurred prior to the date of entry into force of the law. Has not been delivered upon entry into force of the law.

The Board of Directors shall also make a payment of the advance payments of the tax year of 1978 also payable in January 1979. In addition, the Board of Directors shall carry out the accounts referred to in Article 16 (1) concerning employers' social security contributions in 1978.

Upon the entry into force of this Act, applications pending before the provincial government, the tax office or the tax director, and complaints which under the new law will be dealt with by the Tax Office, shall be referred to the Tax Office.

Before the entry into force of this Act, measures may be taken to implement the law.

20.6.1979/556:

This Act shall enter into force on 1 July 1979.

26.6.1981/485:

This Act shall enter into force on 1 January 1982.

HE 81/81, yyyy 37/81, svk.miet 71/81

6 AUGUST 1982/611:

This Act shall enter into force on 1 September 1982.

HE 103/81, yyyy 29/82, svk.Met 82/82

29.6.1983/578:

This Act shall enter into force on 1 July 1983. It shall apply to the employer's social security contribution payable on the basis of the salary payable on or after 1 January 1982.

HE 11/83, sosvk.miet 1/83, svk.miet 7/83

14.6.1985/461:

This Act shall enter into force on 1 January 1986 and shall apply for the first time in the taxation of 1986.

HE 5/85, yyyy 16/85, svk.miet 46/85

28.6.1985/543:

This Act shall enter into force on 1 August 1985.

HE 67/85, yyyy 27/85, svk.miet 67/85

26 JUNE 1987 TO 589:

This Act shall enter into force on 1 August 1987.

HE 18/87, yyyy 6/87, svk.min 13/87

7.4.1989/316:

This Act shall enter into force on 15 April 1989. Article 5 (6) is valid until the end of 1990.

HE 1/89, yyyy. 1/89, squeals. 14/89

29.12.1989/1347:

This Act shall enter into force on 1 January 1990.

HE 228/89, yyyy. 86/89, svk.M. 228/89

24.8.1990/778:

This Act shall enter into force on 1 January 1991.

HE 66/88, Ivhms. 6/90, svk.M. 56/90

1 NOVEMBER 1991/1319:

This Act shall enter into force on 15 November 1991.

HE 56/91, yyyy. 22/91

28.6.1994/611:

This Act shall enter into force on 1 September 1994.

The law shall apply to applications pending and subsequent to its entry into force.

THEY 68/94 , VaVM 24/94

2.8.1994/695:

This Act shall enter into force on 1 December 1994.

The law shall apply to the decision of the Court of Justice following the entry into force of this Act.

THEY 143/93 , LaVM 11/94

7.10.1994/868:

This Act shall enter into force on 1 January 1995.

The law applies to a remuneration paid on or after the date of entry into force of the law.

THEY 2/94 , VaVM 36/94

16.12.1994/1227:

This Act shall enter into force on 1 January 1995.

THEY 276/94 , VaVM 72/94

18.12.1995/1569:

This Act shall enter into force on 1 January 1996.

THEY 131/95 , VaVM 37/95, EV 124/95

20 DECEMBER 1996/1119:

This Act shall enter into force on 1 January 1997. The provisions relating to the review referred to in Article 17 (1) shall also apply to a decision taken before the law enters into force.

THEY 202/1996 , VaVM 42/1996, EV 205/1996

23.12.1999/1278:

This Act shall enter into force on 1 January 2000.

Before the law enters into force, measures may be taken to implement the law.

THEY 151/1999 , StVM 21/1999, EV 108/1999

16.6.2000/574:

This Act shall enter into force on 1 July 2000.

Before the law enters into force, measures may be taken to implement the law.

THEY 62/2000 , StVM 14/2000, EV 78/2000

26.10.2001/906:

THEY 91/2001 , VaVM 12/2001, EV 101/2001

13.12.2001/1207:

This Act shall enter into force on 1 January 2002.

THEY 150/2001 , StVM 31/2001, EV 151/2001

18.7.2003/705:

This Act shall enter into force on 1 January 2004.

This law shall apply to the employer's social security contributions payable on the basis of the performance on 1 January 2004 and thereafter.

Before the law enters into force, measures may be taken to implement the law.

THEY 244/2002 , StVM 55/2002, EV 268/2002

19.12.2003/149:

This Act shall enter into force on 1 January 2004.

THEY 150/2003 , StVM 25/2003, EV 104/2003

24 JUNE 2004/572:

This Act shall enter into force on 1 July 2004.

The law shall apply from or after the date of entry into force of the law.

THEY 57/2004 , VaVM 4/2004, EV 63/2004

20 AUGUST 2004 773:

This Act shall enter into force on 1 January 2005.

The law shall apply for the first time in the tax treatment provided for in 2005.

THEY 80/2004 , VaVM 9/2004, EV 110/2004

21.12.2004:

This Act shall enter into force on 1 January 2005.

Before the law enters into force, measures may be taken to implement the law.

THEY 184/2004 , StVM 34/2004, EV 190/2004

22.12.2005/1114:

This Act shall enter into force on 1 January 2006.

This law shall apply to the employer's social security contribution payable on the basis of the salary payable on 1 January 2006 and thereafter.

Articles 13, 13a and 13b of this Act shall also apply to the employer's social security contribution paid before the entry into force of this Act.

THEY 68/2005 , THEY 129/2005 , StVM 22/2005 EV 139/2005

22.12.2006/1263:

This Act shall enter into force on 1 January 2007.

Article 13 (2) also applies to the employer's social security contribution paid before the entry into force of this Act in 2006.

THEY 131/2006 , StVM 46/2006, EV 213/2006

21.12.2007/1365:

This Act shall enter into force on 1 January 2008.

This law shall apply to the employer's social security contribution payable on the basis of the salary payable on 1 January 2008 and thereafter.

THEY 76/2007 , StVM 24/2007, EV 114/2007

18.4.2008/25:

This Act shall enter into force on 1 May 2008.

THEY 148/2007 , VaVM 5/2008, EV 25/2008

7.8.2009/609:

This Act shall enter into force on 14 August 2009.

The law shall apply to the social security charge for the calendar month starting on or after 1 January 2010. (16.10.2009)

The social security contribution to be paid for the calendar month ending 1 January 2010 shall be governed by the provisions in force at the time of entry into force of this Act, unless otherwise provided for in any other law. (16.10.2009)

If the payment for social security contributions for the calendar month ending 1 January 2010 from 1 January 2010 is made on or after 1 January 2010, the social security contribution shall be calculated at the time of entry into force of this Act 10 § the tax increase referred to in Article 3 (3) until 31 December 2009. (16.10.2009)

THEY 221/2008 , VaVM 7/2009, EV 66/2009

16.10.2009/753:

This Act shall enter into force on 21 October 2009.

The law is already applicable from 14 August 2009.

THEY 129/2009 , VaVM 12/2009, EV 115/2009

20.11.2009/935:

This Act shall enter into force on 1 January 2010.

This law shall apply to the employer's social security contribution on the basis of the salary payable on 1 January 2010 and thereafter.

Before the entry into force of this Act, measures may be taken to implement the law.

THEY 147/2009 , StVM 35/2009, EV 145/2009

5.3.2010/150:

This Act shall enter into force on 1 January 2011.

This law shall apply to the employer's social security contribution on the basis of the remuneration payable on 1 January 2011 and thereafter.

Before the entry into force of this Act, measures may be taken to implement the law.

THEY 259/2009 , StVM 1/2010, EV 7/2010

11.6.2010/518:

This Act shall enter into force on 1 September 2010.

THEY 288/2009 , VaVM 12/2010, EV 37/2010

20.8.2010/701:

This Act shall enter into force on 1 January 2011.

Before the entry into force of this Act, measures may be taken to implement the law.

THEY 59/2010 , StVM 12/2010, EV 93/2010

21 DECEMBER 2012/886:

This Act shall enter into force on 1 January 2013.

At the time of entry into force of this Act, the pending exemption or deferral of the levy shall be subject to the provisions in force at the time of entry into force of this Act. Pending the entry into force of this Act, the accrued interest shall be subject to the provisions in force at the time of entry into force of this Act.

THEY 76/2012 , VaVM 29/2012, EV 136/2012

8.11.2013/78:

This Act shall enter into force on 1 December 2013.

THEY 191/2012 , VaVM 15/2013, OJ 17/2013, LaVL 8/2013, EV 114/2013

11.4.2014/311:

The entry into force of this Act is laid down by a Council regulation.

This law is valid for A 367/2014 As from 11 May 2014.

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