Setting The Employer Sosiaaliturvamaksusta

Original Language Title: Asetus työnantajan sosiaaliturvamaksusta

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1978/19780940

The Ministry of finance, within the scope of the Minister's presentation of the employer to deal with specific issues provided for in sosiaaliturvamaksusta of 4 July 1963 (366/63) on the basis of article 19, section 1 of the social security tax (in the publication/1457) the employer shall: 1) the private employer: (a)) (I) in the category of 2.00%;
(b) the category of 4.20%), (II) the payment;
(c) category III pay 5.10%;)
3.05% 2) other employers.
(27 March 2009/200)
A private employer's contributions in respect of the preceding calendar year, and the second category is determined by the tax on the tax return for the taxation year for the purposes of the current use of the property, the purchase price indicated in the same tax year by reference to the basis for the regular depreciation and on the basis of wages. Fee category is determined on the basis of the quantities of the above mentioned salaries and depreciation even when the employer has been released by the employer social security tax in the fiscal year concerned. If the tax has not been submitted for that fiscal year, it will be used for the previous fiscal year, as well as in the corresponding period of fiscal data provided by reference to the basis of the wages that have been.
The payment of the employer's social security tax (II) is engaged in the business of a private employer who is required to carry out the State income tax, and the income tax Act (1535/1992) under section 4 of the business of business referred to in paragraph 1, if the amount of the value adjustments referred to in paragraph 2 is more than EUR 50 500 and, at the same time, a minimum of 10 and a maximum of 30% of the wages paid. Carrying on the business of a private employer and the business group belong to the category III pay the amount of value adjustments referred to in paragraph 2, if there are more than 50 500 euros and, at the same time, more than 30 per cent of the wages paid. Other private employers include (I) the payment category.
What 1-3 provides a private employer, apply by analogy to such a State means an establishment which is subject to state law (1185/2002).

L State 1185/2002, is repealed. See L State 1062/2010 as well as on the application of article 21 (L) 1035/2010.



section 2 section 2 (on 21 February 1997/176) on 21 February 1997/176 is repealed A.


section 3 (on 21 February 1997/176) the employer's national insurance contributions, as well as a significant employer of section 6 of the reduction referred to in paragraph 1 and of article 7 of the regulation, an adjustment as referred to in sub-section 1, the advance (1124/1996) referred to in article 25 (5) of the combination as that provision for the labelling of the wage payment.


section 4 (on 21 February 1997/176) What advance in Chapter 5, 6 and 7 of the regulation, applies, mutatis mutandis, to the employer's social security tax.


section 5 section 5 (on 21 February 1997/176) on 21 February 1997/176 is repealed A.


6-8 (a) in section 6-8 (a) in the section has been repealed A registry on 29 December 2005/1239.




section 9 (on 21 February 1997/176) section 9 is repealed A on 21 February 1997/176.


section 10 (17 June 2010/569) for carrying out the Instructions of the employer's social security tax to give the tax administration.


Article 11 This Regulation shall enter into force on 1 January 1979.
This regulation repeals the employer's sosiaaliturvamaksusta on 1 November, 1963 (483/63), as amended.


Article 12 of this Regulation shall apply from 1 January 1979 to the remuneration payable by the employer on or after sosiaaliturvamaksuun and to run it.
Before 1 January 1979, the salary paid to the employer, the employer shall apply to the sosiaaliturvamaksuun and it sosiaaliturvamaksusta on 1 November, 1963, as the regulation has been in force in 1978.


section 13 Before the entry into force of this Regulation may be to take the measures needed to implement it.

The change of the date of entry into force and the application of the acts: 26.1.1979/72:30.12.1981/1050: This Regulation shall enter into force on 1 January 1982.




of 23 December 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.




seeking/1249: This Regulation shall enter into force on 1 January 1990.




28.12.1990/1403: 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.




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.




pursuant to solicitations issued/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.




on 21 February 1997/176: This Regulation shall enter into force on 1 March 1997. Regulation shall apply for the first time in 1997, which is the rate to be paid by the employer on the basis of the carried out sosiaaliturvamaksuun.




19.12.1997/1281: This Regulation shall enter into force on 1 January 1998.




4.12.1998/919: This Regulation shall enter into force on 1 January 1999.




21 January 2000/20: This Regulation shall enter into force on 25 January 2000.
This Regulation shall apply, however, in 2000, the salary and the income tax Act, section 77 ulkomaantyötulosta in cash payable referred to in the section, which will be awarded on 1 January 2000 and beyond.




21.06.2000/630: this Regulation shall enter into force on 1 July 2000.




28.12.2000/1293: This Regulation shall enter into force on 1 January 2001.




on 20 December 2001/1341: This Regulation shall enter into force on 1 January 2002.
Under section 1 of the regulation referred to in paragraphs 1 to 4 employers ' national insurance contributions, however, for the period from 1 January to 28 February 2002 in a private employer (I), (II) the payment of the payment class 3.60% class 5.60%, and (III) the fee for the class, as well as in the community, the municipality of 6.50% of the Corporation and the municipal business, the Evangelical Church of the Church and luterilaisella parish, as well as the Orthodox Church and its echoing Church 4.75%.




19 December 2002/1209: This Regulation shall enter into force on 1 January 2003, and it shall apply for the period 2003-2005 on the basis of the employer's social security contributions to be paid to.




30.12.2004/1380: This Regulation shall enter into force on 1 January 2005 and shall apply in the employer's social security contributions to be paid on the basis of the carried out in 2005.




brought on 29 December 2005/1239: This Regulation shall enter into force on 1 January 2006 and shall apply for the first time in 2006, which is the rate to be paid by the employer on the basis of the carried out sosiaaliturvamaksuun.




the publication/1457: this Regulation shall enter into force on 1 January 2007.
This Regulation shall apply for the first time in 2007, which is the rate to be paid by the employer on the basis of the carried out sosiaaliturvamaksuun.




27.12.2007/1501: This Regulation shall enter into force on 1 January 2008.
This Regulation shall apply for the first time in 2008, which is the rate to be paid by the employer on the basis of the carried out sosiaaliturvamaksuun.




18.12.2008/1025: This Regulation shall enter into force on 1 January 2009.
This Regulation shall apply for the first time in 2009, which is the rate to be paid by the employer on the basis of the carried out sosiaaliturvamaksuun.




27 March 2009/200: This Regulation shall enter into force on 1 April 2009.
This Regulation shall apply to the running of the employer's social security tax to be paid on the basis of the entry into force of the regulation.




17 June 2010/569: This Regulation shall enter into force on 1 September, 2010.