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Setting The Employer Sosiaaliturvamaksusta

Original Language Title: Asetus työnantajan sosiaaliturvamaksusta

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Regulation on the employer's social security contribution

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The presentation by the Ministry of Finance of the Minister's presentation is governed by the Law of 4 July 1963 on the employer's social security contribution (366/63) Pursuant to:

ARTICLE 1 (28.12.2006/1457)

The employer's social security contribution is:

1) by a private employer:

(a) in category I, 2,00 %;

(b) in category II, 4,20 %;

(c) in category III, 5,10 %;

2) by 3.05 % for other employers.

(27 MARCH 2009/200)

The payment class of the private employer shall be determined by the normal depreciation of the current fixed assets declared in the tax return for the tax year preceding the calendar year, and the same In the tax year on the basis of the salaries on which the social security contribution was based. The category of payment shall be determined on the basis of the amounts of the salaries and depreciation referred to above, even where the employer has been exempt from the employer's social security contribution. Where no tax has been provided for the tax year concerned, the tax information provided by the preceding tax year and the salaries on which the social security contribution was based shall be used.

The employer's social security contribution to the category II is a private employer who is obliged to pay the State income tax, and the income tax law (1535/1992) A business group referred to in paragraph 1, paragraph 1, if the depreciation referred to in paragraph 2 is more than eur 50 500 and at the same time not less than 10 % and not more than 30 % of the wages paid. A private employer and a business group shall be in category III, where the depreciation amount referred to in paragraph 2 is more than eur 50 500 and, at the same time, more than 30 % of the wages paid. Other private employers are in category I.

The provisions of paragraphs 1 to 3 in respect of a private employer shall apply mutatis mutandis to a State movement governed by the law of the State (185/2002) .

L State Business Administration 1185/2002 Has been repealed. See: L State Business Administration 1062/2010 And application L 1062/2010 ARTICLE 21 .

ARTICLE 2 (21.2.1997/1)

Paragraph 2 has been repealed by A 21.2.1997/176 .

ARTICLE 3 (21.2.1997/1)

The employer shall make a significant contribution to the employer's social security contribution and the reduction referred to in Article 6 (1) and the adjustment referred to in Article 7 (1) (1124/1996) (5), as provided for in that provision, as provided for in that provision.

§ 4 (21.2.1997/1)

As provided for in Chapters 5, 6 and 7 of the provisional Regulation, the employer's social security contribution shall apply mutatis mutandis.

§ 5 (21.2.1997/1)

Paragraph 5 is repealed by A 21.2.1997/176 .

Articles 6 to 8a

Articles 6 to 8a have been repealed by A 29.12.2005/1239 .

§ 9 (21.2.1997/1)

Paragraph 9 has been repealed by A 21.2.1997/176 .

ARTICLE 10 (17.6.2010/569)

Guidelines on the payment of the employer's social security contribution are given by the tax administration.

ARTICLE 11

This Regulation shall enter into force on 1 January 1979.

This Regulation repeals the Regulation of 1 November 1963 on the social security contribution of the employer (483/00) With its subsequent modifications.

ARTICLE 12

This Regulation shall apply to the employer's social security contribution and to the payment of the employer's social security contribution on or after 1 January 1979.

The employer's social security contribution paid before 1 January 1979 and the payment of the social security contribution of the employer, as in force in the year of 1 November 1963, shall apply to the employer's social security contribution. 1978, regulations.

ARTICLE 13

Before the entry into force of this Regulation, measures may be taken to implement it.

Entry into force and application of amending acts:

26 JANUARY 1979/72:
30.12.1981/10:

This Regulation shall enter into force on 1 January 1982.

23.12.1988/1229

This Regulation shall enter into force on 1 January 1989.

28.4.1989/363:

This Regulation shall enter into force on 1 May 1989.

22.12.1989/1249:

This Regulation shall enter into force on 1 January 1990.

28.12.1990/1371:

This Regulation shall enter into force on 1 January 1991.

28.6.1991/990:

This Regulation shall enter into force on 1 July 1991.

30.12.1991/1702:

This Regulation shall enter into force on 1 January 1992.

30.12.1992/1664:

This Regulation shall enter into force on 1 January 1993.

28.6.1993/577:

This Regulation shall enter into force on 1 July 1993.

ON 30.12.1993/1670:

This Regulation shall enter into force on 1 January 1994.

29.12.1994/1410:

This Regulation shall enter into force on 1 January 1995.

1 DECEMBER 1995/1365:

This Regulation shall enter into force on 1 January 1996.

12.12.1996/1052:

This Regulation shall enter into force on 1 January 1997.

21.2.1997/176:

This Regulation shall enter into force on 1 March 1997. This Regulation applies for the first time to the employer's social security contribution on the basis of the salary paid in 1997.

19.12.1997/1281:

This Regulation shall enter into force on 1 January 1998.

4.12.199819:

This Regulation shall enter into force on 1 January 1999.

21.1.2000/20:

This Regulation shall enter into force on 25 January 2000.

However, this Regulation shall apply in respect of the amount paid on 1 January 2000 and after 1 January 2000 for the purposes of Article 77 of the wage and income tax law, as referred to in Article 77.

21.6.630:

This Regulation shall enter into force on 1 July 2000.

28.12.2000/1293:

This Regulation shall enter into force on 1 January 2001.

20.12.2001/1341:

This Regulation shall enter into force on 1 January 2002.

However, for the period 1 January to 28 February 2002, the employer's social security contribution for the employers referred to in Article 1 (1) (1) to (4) shall be 3,60 % for the private employer, II for payment category 5,60 Per cent and III, 6,50 % and 6,50 % respectively, as well as the municipality, the municipality and the municipal business community, the Evangelical Lutheran Church and its successor, and the Orthodox Church and its successor, 4,75 %.

19.12.2002/1209:

This Regulation shall enter into force on 1 January 2003 and shall apply to the employer's social security contributions payable in the period from 2003 to 2005.

ON 30 DECEMBER 2004,

This Regulation shall enter into force on 1 January 2005 and shall apply to the employer's social security contributions payable on the basis of the remuneration payable in 2005.

29.12.2005/12:

This Regulation shall enter into force on 1 January 2006 and shall apply to the employer's social security contribution for the first time in 2006.

28.12.2006/1457:

This Regulation shall enter into force on 1 January 2007.

This Regulation shall apply to the employer's social security contribution for the first time in 2007.

27.12.2007/150:

This Regulation shall enter into force on 1 January 2008.

This Regulation shall apply for the first time to the employer's social security contribution payable on the basis of the remuneration paid in 2008.

18 DECEMBER 2008/1025:

This Regulation shall enter into force on 1 January 2009.

This Regulation shall apply for the first time to the employer's social security contribution on the basis of the remuneration paid in 2009.

27 MARCH 2009:

This Regulation shall enter into force on 1 April 2009.

This Regulation shall apply to the exercise of the employer's social security contribution following the entry into force of the Regulation.

17.6.2010/569:

This Regulation shall enter into force on 1 September 2010.