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In accordance with the decision of the Parliament:
Unemployment insurance law (1290/2002) The unemployment allowance and the schedule for rotation (1305/2002) Shall be financed by the State contribution corresponding to the basic security contribution, the unemployment insurance contributions under this Act and the employer's charge of unemployment benefits ( Deductability charge ) And the unemployment fund (603/1984) , as provided for in this Act. Pension grants and contributions, as referred to in the Labour Pensions Act, in the Law on Adult Education (1276/2000) And administrative costs, by the Law on the Training Fund, (1306/2002) As regards administrative and professional qualifications, in respect of non-governmental or non-employed persons, as well as (1998) And the mercenary law of seamen (1108/2000) Shall be financed by means of payments under this Act as provided for in this Act.
The financing of unemployment funds is regulated by the unemployment fund.
The employer must pay the employer's unemployment insurance contribution and the employee's unemployment insurance contribution, as provided below.
The unemployment insurance contributions shall be determined in such a way that the unemployment insurance fund referred to in this Act may be able to cope with the financing of the unemployment benefits and the support for adult education and the transfer of the contributions referred to in Articles 23 and 24. (28/122000/1280)
In order to ensure liquidity and to compensate for changes in unemployment insurance premiums due to cyclical fluctuations in the economy, the unemployment insurance fund has a cyclical buffer, The forecast for the maximum amount of assets or liabilities in the case of unemployment insurance contributions may not exceed 5,0 % of the unemployment rate of the unit.
Notwithstanding the provisions of paragraph 1 below the maximum number of cycles, unemployment insurance premiums may be determined once during a period of three years to ensure that the maximum amount of the buffer's resources is exceeded. In this case, however, unemployment insurance contributions may not be higher than the previous year's payments.
When determining the size of the buffer buffer, the accumulated resources shall be taken into account in such a way that they are allocated equally to the four calendar years following the accounting year of the payment of deductions.
As a State contribution to the unemployment fund, an amount equal to the basic daily allowance in accordance with Chapter 6, Section 1 of Chapter 6 of the Unemployment Insurance Act shall be paid on each earnings date. If the earnings date is paid in accordance with Chapter 4 of the Unemployment Insurance Act or reduced, the amount of the State contribution shall be paid by the amount corresponding to the proportional share of the basic daily allowance for each full unemployment benefit under Article 2 (1) of Chapter 6 of the unemployment insurance law. Of a qualifying earnings date.
Earnings-related allowances paid from the timeshare allowance, the meteorological barrier referred to in Article 5 (1) (12) of Chapter 1 of the unemployment insurance law and the allowance referred to in paragraph 14 paid in respect of the allowance referred to in paragraph 14, and Chapter 6 of Chapter 6 of that Act § no State contribution to the additional days referred to in § 1. The unemployment insurance fund is paid to the unemployment fund for these daily allowances at 94,5 % of expenditure. (29.5.2008)
Subject to the provisions of paragraphs 1 and 2, the contribution of the unemployment fund shall be 5,5 % of each earnings-day allowance. However, if the earnings benefit is paid in accordance with Article 2 (2) of Chapter 6 of the unemployment insurance law, the contribution of the unemployment fund shall be calculated on the basis of the earnings-day allowance under Article 2 (1). (12/12/2011)
Remarks other than those referred to in paragraph 2 shall be paid as the contribution of the unemployment insurance fund to the unemployment fund, the difference between the earnings allowance paid for each item of earnings and the amounts under paragraphs 1 and 3.
On the financing of benefits paid by the entrepreneur, the financing of the benefits paid by the employee, the State contribution to the administrative costs of the unemployment fund and the contribution of the unemployment insurance fund, and the State contribution, and The unemployment insurance fund is covered by the unemployment insurance fund. (3 DECEMBER 2004)
If the share of additional daily allowances for the benefit of the unemployment funds from 2015 onwards will increase from the proportion that it was on average between 2002 and 2006, the proportion of the unemployment funds in the additional days will be reduced by this proportion.
The Decree of the Ministry of Social Affairs and Health lays down the percentages of the unemployment insurance fund and the unemployment insurance fund on the basis of the criteria mentioned in paragraph 1.
Regulation (EC) No 883/2004 of the European Parliament and of the Council on the coordination of social security systems in the unemployment fund ( Basic Regulation ) In accordance with Article 65 (6) and (7), the unemployment benefit paid to the member of the employee's allowance is financed in such a way that, for each day, the unemployment benefit is paid as a State contribution to the unemployment insurance fund in accordance with Section 1 of Chapter 6 of the Unemployment Insurance Act. The amount corresponding to the basic daily allowance. The unemployment allowance is financed by the unemployment insurance fund, which exceeds the amount of the basic allowance.
The financing of the rotation allowance shall apply mutatis mutandis to the unemployment allowance provided for in Articles 4 and 8.
The unemployment insurance fund corresponds to the pension fund of the employee (395/2006) in Article 182 , the pension fund referred to in (1295/2006) The amount referred to in paragraph 2, the amount referred to in Article 31 of the Code of Civil Protection and Article 29 of the Civil Code and Article 13 of the Law on the Training Fund.
The unemployment insurance fund shall, through the Ministry of Social Affairs and Health, pay the contribution referred to in Article 23 to the National Pensions Office for the financing of the basic daily allowances under the unemployment insurance law and the associated child increases and increased social contributions. For the rest, the expenditure will be financed by a State contribution to the Social Insurance Institution.
In the case of unemployment benefits, the State contribution, the use of the State contribution and the administrative costs of unemployment benefits for the People's Pensions Act are laid down in the unemployment insurance law.
There is an unemployment insurance fund for the organisation of the employer's and employees' contributions and for the benefit of unemployment funds.
The Statute of the Unemployment Insurance Fund is adopted by decree. The members of the Management Board of the Fund shall be appointed by the Council of Ministers on a proposal from a delegation from the employers'and employees' representative associations, the municipal labour market and the Evangelical Lutheran Church. The Board shall be composed of at least nine members and not more than 18 members. Two thirds of members should represent employers and one third of employees. The Management Board shall elect a Chairperson and a Deputy Chairperson from among its members, one of whom shall represent the employers and the members representing the other employees, with the chairmanship of the representatives of employers and employees.
The unemployment insurance fund is responsible for:
(1) to finance the benefits referred to in Article 1 in so far as the State and individual unemployment funds are not responsible for them;
(2) order and recover the unemployment insurance contributions referred to in Article 2 and to monitor the fulfilment of the obligations relating to the unemployment insurance premiums provided for in this Act; (10/02/2015)
(3) order and recover the liability charge provided for in Chapter 8a;
(4) manage the unemployment insurance fund in a productive and secure manner;
(5) pay and collect allowances under Article 65 (6) and (7) of the basic Regulation for the unemployment allowance paid to members of the unemployment fund; (20.12.2013/1141)
(6) the law on the replacement of training (170/2013) The implementation of the compensatory payments. (20.12.2013/1141)
The unemployment insurance fund has the right to borrow loans to fulfil its obligations. If the debts of the unemployment insurance fund exceed its assets, the State Council shall have the right, without requiring the State's deductions, to provide guarantees for the fulfilment of the loans taken by the unemployment insurance fund and the fulfilment of the conditions agreed therein. The State Council may impose conditions on guarantees. In order to safeguard its liquidity, the unemployment insurance fund may borrow a loan with the consent of the financial supervision.
Financial supervision is supervised by the unemployment insurance fund.
The Ministry of Social Affairs and Health shall have the right, without prejudice to the provisions on confidentiality and other information, to obtain, within a reasonable period of time, a written explanation of the activities of the unemployment insurance fund. Within two months of the adoption of the annual accounts, the unemployment insurance fund shall submit a report to the Ministry of Social Affairs and Health on its activities and statistics, and a report on the fixing and recovery of unemployment insurance premiums. , and the measures taken as a result of the findings.
Employer who is an accident insurance law (608/1948) The employer is obliged to pay the employer's unemployment insurance premium.
The obligation to pay the unemployment insurance premium is also provided by the State Business Administration, which is governed by the law of the State (1062/2010) .
Notwithstanding the provisions of paragraphs 1 and 2, the employer shall not be required to pay the unemployment premium for the following persons:
1) an employee serving the law on improving the competitiveness of maritime transport (1277/2007) On a Finnish vessel marked on the list of merchant vessels and which does not live in Finland;
(2) an employee who, on the basis of Article 1 (1) of Chapter 3 of the unemployment insurance law, is not entitled to unemployment benefits or who, after the age of 65, is entitled to unemployment benefits under Article 1 (2) of Chapter 3 of the unemployment insurance law;
(3) the responsibility of the commandites company;
(4) the company of an open company;
(5) an employee who, for his purpose, is the entrepreneur's pension (1272/2006) Or the farmer's pension scheme (1280/2006) , the obligation to take out insurance under that law;
(6) Family caretaker (312/1992) The family nurse.
§ 13 has been repealed by L 21.12.2007/1352 .
The employer's unemployment insurance premium is staggered according to the wage bill paid by the company.
The employer's unemployment insurance premium payable by the owner of an undertaking as referred to in Article 1a (1) of the Unemployment Insurance Act shall be determined in such a way as to correspond to the financing of the benefits to which the shareholders are entitled.
Persons employed in employment or office relations or other servants who are required by the employer to organise a compulsory or accident-compensation law (449/1990) , are obliged to pay the employee's unemployment insurance contributions.
Notwithstanding paragraph 1, the following persons shall not be required to pay:
1) an employee serving on a Finnish vessel listed in a Finnish vessel listed in the Act on the improvement of the competitiveness of ships used in maritime transport and which does not live in Finland;
(2) which, in the light of Article 1 (1) of Chapter 3 of the unemployment insurance law, is not eligible for unemployment benefits or which, after the age of 65, is entitled to unemployment benefits under Article 1 (2) of Chapter 3 of the unemployment insurance law;
(3) the responsibility of the commandites company;
(4) the company of an open company;
(5) an employee who, in accordance with the pensioner's pension or pension scheme, is obliged to take out insurance in accordance with that law;
(6) a family nurse who has done a family care law (263/2015) § 10 Of the contract. (20,2015/266)
The unemployment insurance premium for the owner of the company referred to in Article 6 (2) of Chapter 1 of the Unemployment Insurance Act shall be determined in such a way as to correspond to the financing of the benefits to which the shareholders are entitled.
Employee unemployment insurance premium is tax deductible as income tax law (1535/1992) Provides.
The unemployment insurance premium in 2015 is 0.65 % of salary. The employer's unemployment insurance premium is staggered according to the salary paid by the employer, so that in 2015 it will be 0.80 % of the salary up to EUR 2 025 000 and 3.15 % of the salary. (12/122014/1047)
The unemployment insurance premium for the employee's employee in 2015 is 0.24 % of the salary and the employer's unemployment insurance contribution is 0.80 % of the salary. (12/122014/1047)
The unemployment insurance premium for the State Business Administration in 2015 is 0,80 % of the total amount of wages paid by the business institution up to EUR 2 025 000 and 2.10 % of the salary. (12/122014/1047)
University Law (558/2009) The unemployment insurance premium for the university in 2015 shall be 0,80 % of the salary up to EUR 2 025 000 of the salary and 2.35 % of the salary. (12/122014/1047)
Changes in the unemployment insurance contributions of the employer and the employer must be divided equally between the average employer's unemployment insurance contribution and the employee's unemployment insurance contribution. The employer's average fee shall also take into account the charge of deductions. The employer's unemployment insurance premium is staggered in such a way that the payment of a part of the salary which does not exceed eur 2 025 000 is a quarter of the contribution to that part of the payroll tax that exceeds eur 2 025 000. The fourth is expressed as a full percentage of the hundredth of the unit, rounded to the nearest five hundredths. However, unemployment insurance premiums are always at least 0,10 % of pay. (12/122014/1047)
The contribution rates for the employer's unemployment insurance contribution and the employee's unemployment insurance contribution are laid down for a calendar year. The unemployment insurance fund should submit a proposal for the next year's payments to the Ministry of Social Affairs and Health by the end of August.
The unemployment insurance fund shall provide an estimate of the amount of the earned security expenditure for the following year, the amount of the State contribution and the rate of payment for the following year to the Ministry of Social Affairs and Health by 15 May of each year.
The remuneration for the unemployment insurance premium shall be paid in the form of a salary, profit or loss or other consideration paid or agreed to be paid in return for the job. Such consideration shall also be considered to be paid when it is paid to the employee, not by the employer, in the event of bankruptcy, in the law of the (1998) By the authority responsible for the protection of employees or other contributors ( Surrogate ). A remuneration shall also be paid for the work to be paid in part or in full to be credited:
(1) accessible from the public on service or gift money;
2) insurance fund (16/04/1992) , by payment of the daily allowance paid by the employee instead of the salary provided for in the law or in the contract or other contract; or
(3) children's home care and private care (19/08/1996) , with the support of private care or with the support of another State or municipality.
However, the remuneration for the unemployment insurance premium shall not include, inter alia:
(1) the benefit of the employee from the employer;
(2) interest benefits from a loan obtained on the basis of employment;
(3) an interest in the right of employment to subscribe to a Community share or shares at a lower price if the advantage is available to the majority of staff;
(4) any advantage arising from the use of an employment option within the meaning of Article 66 of the Income Tax Act or an employment relationship which is determined by the change in the value of the company's share;
(5) a premium which is given in the form of shares, in the form of shares, in the form of shares, in the form of securities listed in the supervision of an undertaking belonging to the same group of undertakings or the same group of undertakings; or In a similar manner, or in part or in whole, in cash, provided that the value of the benefit of such remuneration depends on the evolution of the value of the shares in question in the course of a period of at least one year following the authorisation of the premium;
(6) daily subsistence allowance or other cost compensation;
(7) labour contract law (55/2001) of Chapter 2, The remuneration of the standstill period referred to in paragraph 1;
(8) compensation for the termination of a contract or post-employment relationship or any other form of compensation;
(9) in the Staff Regulations (194/2010) And the additional parts thereof transferred to the staff fund or to the fund purchased from the Staff Fund;
(10) the staff-fund items referred to in the Staff Regulations and the additional parts which have been drawn up on the basis of Article 37 of the Staff Funds Act, in cash, in accordance with the rules of the Fund, provided that the item has been determined by the Profitability and other performance factors, or in accordance with the performance fee system applied by the Agency or the municipality;
(11) items payable to an employee on the basis of a decision of the general meeting as a profit or cash profit, provided that the cash-winning premium is paid to the entire staff and is not intended to replace the collective agreement or employment contract; And that the basis for the payment of the cash premium is in accordance with paragraph 10 and Article 2 (2) and (3) of the Staff Regulations and that the free capital of the company is higher than the amount of the cash paid to the general meeting And the share of dividends to be paid to shareholders;
(12) the profit or dividends raised by the company's partner.
(5.11.2010)In the circumstances referred to in point (11) of paragraph 2, it is also required that there is no obligation on the employer to pay the prize for the payment of the profit premium, that the owners make a binding decision on the payment of the cash profit by the general meeting After the end of the financial year and that the remuneration is paid after that date. In addition, it is necessary for the matter to be dealt with under the (2003) In accordance with or otherwise. (5.11.2010)
By way of derogation from paragraphs 1 and 2, the work of a foreign service shall be regarded as having to be paid for equivalent work in Finland. If there is no equivalent work in Finland, the work will be considered to be a salary which could otherwise be considered as equivalent.
The decree of the Council of State may provide for more detailed provisions on what is considered to be the salary provided for in this Article.
The employer's unemployment insurance contribution shall be based on the sum of the total amount of the remuneration paid by the employer and the surrogate, on the income items on the basis of the unemployment insurance contribution referred to in Article 19, unless otherwise provided for in Article 12 Is. (195.363)
The unemployment insurance premium for the State Enterprise is governed by the law of the law of the institution (1118/1996) in Article 13 , on the basis of the amount of salaries.
Employers retain the employee's unemployment insurance premium as defined in Article 15, as defined in Article 15, in respect of each employee contribution.
If, in the event of a manifest error, the employee's unemployment insurance premium has not been deducted, the employer may deduct the amount of the contribution withheld in connection with the previous salary, in the event of a maximum of two of the following salaries. (10/02/2015)
If an employee has not paid a sufficient amount of money in the event of an employee's unemployment insurance contribution, the employer may deduct the employee's unemployment insurance contribution within two years of the following salary payments. (10/02/2015)
The employer shall, at the request of the employee, return to the employee the unemployment insurance premium for the employee without undue delay or the portion exceeding the unemployment insurance contribution under the law. The claim for the return of the unemployment insurance premium must be made within two years from the date on which the employer has wrongly withheld unemployment insurance contributions. (10/02/2015)
The unemployment insurance fund shall be determined and collected by the employer on the basis of the remuneration paid for the employer's unemployment insurance and the employee's unemployment insurance contribution, in accordance with Article 19a. The employer is also responsible for paying the employee's unemployment insurance contributions to the unemployment insurance fund.
The unemployment insurance fund is entitled to fix an advance on the unemployment insurance premium without consulting the employer, so that the advance is based on the remuneration of the employer's current and previous years of unemployment insurance contributions, Articles 22 and 22a , on the basis of the wage information, general wage developments and the information provided by the employer. The advance shall correspond as closely as possible to the final amount of the payment obligation laid down in Article 18 of the compulsory employer and employee. (13/03/98)
The unemployment insurance fund may change a predetermined advance on its own initiative without consulting the employer or at the employer's request. The employer must apply for a reduction before the end of the year of insurance. The advance payment of the excess shall be repaid without delay.
The unemployment insurance fund eliminates an undue advance either on its own initiative without consulting the employer or at the request of the employer at the latest before the final unemployment insurance premium is imposed.
A decision shall be adopted which shall indicate the advance and the basis of assessment to be recovered. The decision on the advance shall not be contested. In so far as the employer's request for an adjustment or withdrawal of the advance has not been accepted, the employer shall be given (2003) The decision of the Court of First Instance.
The payment of the advance payment dates shall be laid down by a decree of the Council of Ministers.
The employer shall inform the unemployment insurance fund of the wages paid in the course of the insurance year by the end of January of the following calendar year. The notification does not need to be provided if the employer has not paid the wages in the insurance year and the advance is not prescribed.
The employer is obliged to give the notification referred to in paragraph 1 also to the unemployment insurance fund.
The unemployment insurance fund may, on the basis of a reasoned request from the employer, extend the deadline for notification. The decision shall not be challenged.
The unemployment insurance fund determines the unemployment insurance premium every calendar year by the end of October. If the unemployment insurance premium for the year of insurance is higher than the amount recovered, the unemployment insurance fund shall charge the employer the difference between the unemployment insurance premium and the amount recovered. If the unemployment insurance premium is lower than the amount recovered, the unemployment insurance fund will pay the employer the difference between the unemployment insurance premium and the advance on which they are entitled.
The unemployment insurance fund provides an unemployment insurance premium with a valid decision showing the amount of the insurance year and the unemployment insurance premium determined on the basis of that year, the advance paid for the insurance period and the amount referred to in paragraph 1 A compensatory payment for the employer or an advance payment to the employer. There is no need to justify a decision as provided for in the Administrative Act if it does not deviate from the payroll tax declared by the employer.
If the unemployment insurance premium is not predetermined, the unemployment insurance fund will be required to pay the unemployment insurance contribution. The decision shall be taken within three years from the beginning of the year following the end of the insurance year.
The unemployment insurance fund may order an unemployment insurance premium, depending on the circumstances of the scheme, if the scheme was to circumvent the provisions on the unemployment insurance premium. In the case of undertakings, the employer must provide proof that the scheme has not been undertaken for the purpose of exempting the company from the unemployment insurance premium. In asking for an explanation of the arrangement made in the undertaking, the unemployment insurance fund shall inform the employer that failure to provide a report does not prevent the payment being imposed.
The unemployment insurance fund may determine the employer and employee's unemployment insurance contribution under Article 18, if the employer has not notified the wage bill in accordance with Article 21b, or if the wage bill stated by the employer is too low In the case of other information relating to the employer's payroll and other activities received on the basis of Articles 22 or 22a of the unemployment insurance fund. (13/03/98)
The unemployment insurance fund shall inform the employer of the amount of the estimate and the reasons for it. The employer shall be given the opportunity to submit a report prior to the assessment of the assessment. Failure to do so shall not prevent the imposition of an assessment.
The unemployment insurance fund shall issue an assessment of the amount of the estimate and the basis for its assessment. In so far as the decision derogates from a statement made by the employer on the basis of Article 2 (2), the decision shall be justified as provided for in the Administrative Act.
The unemployment insurance fund shall charge interest on the equalisation charge referred to in Article 21c and pay interest on the refund referred to in that Article. The size of the interest is in the interest (633/1982) in Article 12 For each six-month period preceding each calendar year, less than 2 percentage points, but not less than 0,5 %. However, in so far as the compensatory payment exceeds eur 1 000, the interest rate on the compensatory payment shall be the reference rate plus two percentage points.
The interest shall be calculated as from 1 January of the year following the year of insurance, or until the end of the month preceding the return month of the refund.
Interest shall not be recovered from the interest due to the unpaid advance. (13/03/98)
If the employer's unemployment insurance contributions are not higher than EUR 10, the employer shall not be charged.
If, owing to an unemployment insurance fund or an employer's clerical error or other error or for other reasons, the unemployment insurance contribution has been reduced or returned more than it should have and the difference is less than the amount provided for in paragraph 1, It will not be collected. However, recovery may be undertaken if there have been a number of errors in the same payment obligation or otherwise there is a particular cause for recovery.
The minimum amount to be reimbursed is EUR 10.
The unemployment insurance fund shall have the right to verify the accuracy of the information covered by Article 21b, Article 21c (4), Article 22 (1) (3), Article 24 (3) and Article 24c.
The unemployment insurance fund has the right to receive assistance from the police and other authorities in order to obtain the information referred to above.
The payment of unemployment insurance contributions payable by the paying employer under this Act shall be as responsible for:
(1) the partner of an open company;
(2) the responsibility of the commandites company;
(3) a member of the estate;
(4) a shareholder of the solidarity referred to in Article 5 of the Income Tax Act in respect of its contribution.
The share company and the cooperative are responsible for the amount of the unemployment insurance premium for which the company or the cooperative has been registered before registering a share company or a cooperative.
An unemployment insurance premium which has not been paid during the period of time shall be charged to the Article 4 of the Corinth Act The annual interest rate on the interest rate referred to in paragraph 1.
The unemployment insurance premium provided for in this Act and the interest on late payment in accordance with Article 21 I are directly eligible. Their succession is governed by the law on the implementation of taxes and charges (20/2007) .
The unemployment insurance fund shall, notwithstanding the provisions on confidentiality and other access to information, have the right to receive unemployment insurance contributions for the purpose of collection, recovery and supervision:
(1) information on the name, address, change of identity number and death of the employers identified on the basis of personal identification numbers;
(2) Information on the wages paid by the pension security centre and the occupational pension institutions, on the basis of the entrepreneur's pension law or of the persons insured under the pension law of the entrepreneur or in accordance with the pension scheme of the farmer. In accordance with the laws referred to above, as well as the details of the salaries paid to individuals during these periods and the identification of the employers who have paid them;
(3) the necessary information from the employer;
(4) essential information on the law of the public authorities Article 4 of the ec Treaty ( From the authority referred to in paragraph 1 (1) to (7) and the entity and body referred to in paragraph 2, where the latter have or may have information on matters relating to the imposition, recovery or supervision of an unemployment insurance premium.
The unemployment insurance fund shall dispose of the information received pursuant to paragraph 1 as soon as they are not necessary for the performance of the tasks referred to in Article 10.
The unemployment insurance fund shall be entitled to receive, without prejudice to the provisions on confidentiality and other information, the tax administration for the purpose of determining, recovery and control of unemployment insurance:
1) identification of employers;
(2) information on employers' contributions to the employer;
(3) the information specified by the date of birth for the year of birth in respect of the salaries paid to the employer for the purposes of the taxation of the employer and the equations to be assimilated to them, as well as the taxes and compulsory insurance contributions deducted from the employee.
Without prejudice to the provisions on confidentiality and other information, the unemployment insurance fund shall, at the request of the Court of Justice, be entitled to receive the information referred to in paragraph 1 for the purposes of the information referred to in paragraph 1. The information necessary for the settlement of the case, as identified by the performance of the performance.
The unemployment insurance fund is entitled to receive, without prejudice to the provisions on confidentiality and other information, the imposition, recovery and supervision of the unemployment insurance premium for the tax administration against employers. Necessary for:
1) the identity of the employer;
(2) information on the payment of wages by the employer for tax purposes, information on payroll tax, and information on the non-compliance with employers' obligations in the tax audit.
The unemployment insurance fund shall dispose of the information received under paragraphs 1 to 3 as soon as they are not necessary for the performance of the tasks referred to in Article 10.
The unemployment insurance fund is entitled, in addition to the provisions of the Law on Public Access, notwithstanding the provisions on confidentiality and other access to information, without prejudice to any restrictions on access to information, Unemployment insurance contributions, with the identity of the employer with the employer's obligation to pay unemployment insurance:
(1) the insurance institution responsible for the implementation of the statutory accident insurance scheme and the Association of Accident Insurance Institutions for the purpose of carrying out the functions of accident insurance provided for by the law, if there is reason to suspect that the law: Or the employer or other person liable for payment has not fulfilled his or her legal obligation or the obligation to pay, or the obligation to provide for the purpose of determining and recovering the accident guarantee payment The necessary information;
(2) The Pension Protection Centre and the statutory insurance institution for the performance of the functions provided for by the law, if there is reason to suspect that the employer or any other person liable for an insurance obligation under the law is not Fulfilled its obligation of conviction or payment;
(3) To the tax administration, where such information is necessary to fulfil the supervisory obligation laid down in the law on prior authorisation, where there is reason to suspect that the employer has not fulfilled his obligation to hold an outstanding warrant.
Confidential information received under this section may continue to be disclosed for the purpose of detection and prosecution of criminal offences. Data should be discarded as soon as they are not required.
The unemployment insurance fund shall have the right to combine and process the personal data referred to in Articles 22 and 22a for the amount of the unemployment insurance contribution provided for in Chapters 4, 5 and 6 and the charge and collection provided for in Chapter 8a. The combined data may be retained until such time as the abovementioned tasks of the unemployment insurance fund have been performed. Combined information shall not be disclosed.
The unemployment insurance fund shall have the right to receive free of charge the information referred to in this Chapter. However, where the information is required in a prescribed format and it entails additional costs for the data donor, the costs of the transfer of the data shall be reimbursed.
The unemployment insurance fund is entitled to receive the information referred to in Articles 22 and 22a and Article 29 (3) of the Law on the operation of the public authorities by means of a technical service.
The technical service referred to in this Article shall also provide confidential information without the consent of which the obligation of professional secrecy has been laid down.
Before the opening of the technical service, the information requested by the applicant shall provide an indication to the opener that the data protection is adequately protected.
The Act on Public Access to the Activities of the Authority shall be subject to public access to documents and activities relating to the implementation of this law by the unemployment insurance fund as provided for in Article 4 (2) of that Law.
Documents received and drawn up in accordance with the provisions laid down in this Act or in respect of the implementation of this law shall be subject to the confidentiality requirements of the documents and information contained in them, as well as information obtained in respect of: Articles 22 to 24 and 35 of the Act on public access to the unemployment insurance fund shall also apply to the unemployment insurance fund where the question is not of a public authority within the meaning of Article 4 (2) of that law. Documents and particulars drawn up or received for the purposes of the operation. The transmission of information shall then apply mutatis mutandis, as provided for in Chapter 7 of that Act.
In addition, as provided for in Article 24 (1) (20) of the Law on the Activities of the Authorities, the documents and particulars relating to the enforcement of this law relating to the financial position of the employer are also confidential.
The insurance institution, the State Treasury, the Association of Accident Insurance Institutions, and Articles 22b (2), Article 24d and Articles 24e (1) and (3) of Article 24e (1) and Articles 24e (1) and (3) of the Act on the Public Participation of the Authorities , the right to provide the unemployment insurance fund with the technical use of the information which it is entitled under this law to obtain. (21.12.2007)
The technical service referred to in this Article shall also provide confidential information without the consent of which the obligation of professional secrecy has been laid down.
Before the opening of the technical service, the information requested by the applicant shall provide an indication to the opener that the data protection is adequately protected.
Article 22h has been repealed by L 13.12.2012 .
The unemployment insurance fund, through the Ministry of Social Affairs and Health, accounts for the contribution of the unemployment insurance contribution to the Social Insurance Fund for the benefit of the unemployment benefit pension fund, which on average corresponds to the unemployment insurance fund. The amount of unemployment insurance contributions paid by employees who do not belong to them. The amount to be paid annually will be fixed by the Ministry of Social Affairs and Health after having requested an opinion on the Unemployment Insurance Fund.
In addition to the amount referred to in paragraph 1, the unemployment insurance fund accounts for eur 50 300 000 per year for the Guarantee Fund.
The calculation and payment of the amount to be ordered will be further specified by the State Council Regulation.
The charge for the unemployment benefit is liable to be paid by the employer referred to in Article 12, as well as to the State holding office and to the business institution, whose unemployment insurance contribution was based on the unemployment insurance contribution of the year preceding the period of notice, or the corresponding State The remuneration of the account agency or business institution shall be at least eur 2 025 000 if:
(1) the unemployment rate resulting from the termination of employment or the employment of an employee continues in such a way that the person is entitled to the additional days in accordance with Article 9 (1) of Chapter 6 of the unemployment insurance law; or
(2) the entitlement to unemployment benefit, beginning after the age of 60 years after the age of 60 years of employment, continues after the age of 63 or has begun to receive a retirement pension after 62 years of age, and the unemployment benefit has continued; Until retirement age.
(12/122014/1047)The employer is not obliged to pay an individual charge if:
1) the employment relationship has ended before the person has completed 56 years;
2) the employment relationship has lasted less than three years;
3) the employment relationship has been terminated by contract law; (55/2001), Chapter 7, Or, on the basis of Article 1 of Chapter 8 of the contract law, for a non-health reason attributable to the worker;
(4) after the termination of employment, the employee has refilled the employment condition referred to in Chapter 5, Section 3 of the unemployment insurance law, which was not initially terminated by the employer; or
(5) the employee is on his own initiative and without the employer's contribution.
The provisions of paragraphs 1 and 2 shall also apply to the relationship of employment.
In the event of an attempt to circumvent the provisions relating to personal liability in the undertaking, the unemployment insurance fund may impose a charge on the basis of the situation prevailing before that date. The employer who made the arrangements shall provide a statement that the arrangement has not been undertaken for the purpose of exempting the company from the charge. If no such report is presented, the unemployment insurance fund shall order the payment. In asking for an explanation of the arrangement made in the undertaking, the unemployment insurance fund shall inform the employer that failure to provide a report does not prevent the payment being imposed.
In the circumstances referred to in Article 24 (1) (1), the amount of the payment shall be the amount corresponding to the amount of the benefit which the employee who has been made redundant or who has been laid off should be paid in the event of a payment of benefit, including in the case of: For further days, until he reaches the age of 63, the amount corresponding to at least one year of benefit.
In the situations referred to in Article 24 (1) (2), in the circumstances referred to in Article 24 (1), it is the amount equal to the amount of benefit paid to the worker who has been made redundant as a result of the termination of the employment relationship until the end of the period until He's turning 63.
The full amount of deductions shall be 90 % of the preferential rate referred to in paragraphs 1 and 2. The full amount of the charge shall be charged if the remuneration referred to in Article 24 (1) of the undertaking is at least EUR 32 400 000. If the amount is less than this, the deductibility fee shall be linear in such a way that the amount of the deductibility shall not be charged if the remuneration does not exceed EUR 2 025 000. (12/122014/1047)
In accordance with Article 24 (1) (1) and in accordance with Article 24 (1) (2), the charge shall be levied for the period of 63 years of the worker made redundant pursuant to Article 24 (1).
The unemployment insurance fund shall, upon application by the employer, reimburse to the employer the part of the payment of the additional days of the additional days in respect of which it is not used if:
(1) the employer has terminated an employment contract in force with the person who is entitled to the additional days, and the worker has been employed for a period of at least one year; if the employer repays the employee, the charge shall be paid immediately; At the start of unemployment, notwithstanding Article 24 (2) (1); or
(2) a person who has been dismissed by the employer has received at least one year on the basis of a supplementary pension insurance scheme organised and funded by the employer for a period of at least 65 years, a continuous voluntary pension or other comparable benefit; or A pension to be taken into account in the pension scheme of the supplementary pension, which is why the person is not entitled to unemployment benefit or unemployment benefit.
(24.4.2009/278)If the amount is limited, the unemployment insurance fund may waive the charge. The unemployment insurance fund may also partially waive the liability charge if the economic situation of the employer has been significantly reduced following the dismissal on the basis of the deductibility charge and the full recovery of the deductions. Jeopardise the continuation of the employer's activities. (13/03/98)
The unemployment insurance fund will issue a written decision on the amount, the return and the non-payment of the charge to the employer. Before issuing a decision, the unemployment insurance fund shall reserve the possibility for the employer to make a written request for the release of a charge and a possible explanation of the release of the charge. An employee may be asked for an explanation of the termination of the employment relationship if this is necessary in order to resolve the case.
The adoption of a decision shall apply mutatis mutandis to the administrative procedure (998/1982) Provides.
The decision-making charge imposed by the decision is obtained without judgment, as provided for by the law on the levying of taxes and charges. If the payment is not made within the time limit, the annual default interest shall be paid during the delay Article 4 of the Corinth Act According to the interest rate referred to in paragraph 1.
The unemployment insurance fund and the review body conforming to this Act shall be entitled, notwithstanding the restrictions on access to confidentiality and other information, to obtain free of charge for the purposes of the settlement and execution of the payment obligation provided for in Article 24 The necessary information concerning the employer and the worker:
(1) from the State and the municipality and from any other body governed by public law;
2) from the pension fund, the pension and insurance institution and the pension fund;
(3) the unemployment fund and the workplace; and
4) from the employer.
The National Pensions Office and the unemployment fund shall have the right referred to in paragraph 1 to obtain from the employer the information necessary to fulfil the reporting obligation laid down in Article 24e.
The unemployment funds and the People's Pension Fund have a duty to inform the unemployment insurance fund of the person referred to in Article 24 free of charge, without prejudice to the restrictions on access to and transfer of information and the transfer of other information:
(1) identification data for the employee;
(2) information on employment conditions in employment and identification of employers;
(3) unemployment allowance information; and
4) other information necessary for the settlement and implementation of the payment obligation provided for in Article 24.
The Regulation of the Ministry of Social Affairs and Health may provide more specific provisions on the information referred to in paragraph 1 and on how and when to submit them.
The financial supervision and the People's Pension Fund shall, by the end of March and the end of September and by the end of September, provide the unemployment insurance fund with information on the persons whose right to In the six months prior to the start of the previous six months, the data show the employee identification number and other details of the individual. The unemployment insurance fund shall have the right to combine and use the information thus obtained for the performance of the task provided for in Article 10 (2). Combined data may be retained until such time as the above task has been completed. Combined information shall not be disclosed. (19/122008/910)
The amount of the unemployment insurance contribution to the unemployment insurance fund shall be required to be adjusted by the unemployment insurance fund as provided for in the Administrative Act. However, by way of derogation from the provisions of Article 49c of the Administrative Law, the request for adjustment must be made within five years of the date on which the decision was taken.
Appeal against the decision of the Unemployment Insurance Fund shall be challenged by the appeal to the Board of Appeal of the unemployment benefit, and the decision of the Board of Appeal of the Court of Appeal shall not appeal to the appeal against the right of appeal. The decision to appeal shall not be appealed against. In spite of the appeal, the decision of the Unemployment Insurance Fund must be respected.
The amount of the unemployment insurance contribution to the unemployment insurance fund shall not be subject to appeal before the decision has been requested to be adjusted by the unemployment insurance fund on the basis of Article 24f. Pursuant to Article 24f of the Unemployment Insurance Fund, an appeal shall be made as provided for in paragraph 1.
The decision to grant an unemployment insurance fund shall apply mutatis mutandis, as provided for in Article 1 (2) and Articles 4 and 5 to 7 of Chapter 12 of the unemployment insurance law. In addition, in an appeal, the unemployment insurance fund under Article 24c of this Act is to be completed in accordance with Article 8 of Chapter 12 of the Act on Unemployment. (13/03/98)
If he considers that the employer's arrest on the basis of Article 20 of the employer's unemployment insurance contribution has been in breach of the law, the beneficiary may lodge a complaint concerning the payment of the payment. The complaint shall be lodged in writing and shall be submitted to the appeal board of the unemployment benefit within two years from the beginning of the following year in which the payment of the charge has been provided.
If the employer has received too much unemployment insurance contributions, the interest rate on the compensatory payment, the return rate or the increase in the charge, the unemployment insurance fund may be adjusted to the benefit of the employer.
The unemployment insurance fund may correct the unemployment insurance premium, the increase in the contribution, the interest rate and the return rate to the detriment of the employer, if the error is caused by a clerical error in the unemployment insurance fund, a clerical error or other comparable Of a mistake. The unemployment insurance fund may correct the unemployment insurance premium after consulting the employer, even if the employer has not provided a pay-note notice, a pay note or any other information provided by the employer is incomplete or incorrect; or By the way, the employer has failed to fulfil his reporting obligations.
The adjustment of the unemployment premium referred to in paragraphs 1 and 2 may be made within three years from the beginning of the year following the end of the year of insurance.
The unemployment insurance premium cannot be adjusted if the decision on appeal has been settled.
§ 25 has been repealed by L 5.10.2012/542 .
The right of the employer and the employee to recover unduly paid unemployment insurance contributions or advances shall expire five years after the date of payment of the unemployment insurance contribution or the date of arrest of the employee's unemployment insurance contribution, unless: It has never been cut off before. The limitation shall be broken down by the law on the limitation of debt (728/2003) in Articles 10 and 11 Provides. A new limitation period of five years shall begin to run from breaking the limitation period.
No decision shall be taken on the amount of the personal charge for the additional days after five years have elapsed since the date laid down in Article 24b (1) or (2).
The application for reimbursement shall be submitted within five years from the date on which the application could have been made pursuant to Article 24b (2). The application of the application suspends the time limit. The recovery of the deductible charge shall expire five years after the date of adoption of the decision, unless it has been terminated before it has expired. The limitation period shall be broken down as provided for in Articles 10 and 11 of the Law on the limitation of debt. There will be a new limitation period of five years from the fall of the limitation period.
The unemployment insurance fund shall keep the unemployment insurance register for the treatment of unemployment insurance contributions provided for in this Act. Save as otherwise provided in this Act, the confidentiality and transmission of personal data recorded in the register shall be governed by the law on public disclosure of the acts of the public authorities and to the other processing of personal data. (523/1999) .
The penalty for the unlawful avoidance of an unemployment insurance premium and its attempt to (39/1889) § 1 to 3.
Article 26c has been repealed by L 13.12.2012 .
The unemployment insurance fund shall retain documents relating to the financing of benefits under this Act, unemployment insurance premiums and contributions, as provided for in the Archives Act (181/1994) Provides. If the documents referred to above have not been permanently ordered by the repository, the unemployment insurance fund shall keep:
1. Documents necessary for the determination of unemployment insurance premiums, 10 years from the beginning of the year following the year of insurance;
(2) the documents necessary for the determination of the personal charge, at the end of the year in which the person referred to in Article 24 of this law fulfils the 75 years;
(3) the documents necessary for the recovery of unemployment insurance premiums and contributions, and five subsequent calendar years;
(4) the documents relating to the appeal proceedings for 10 years, unless they are retained in accordance with paragraphs 1 to 3;
(5) information on personal data entered in the unemployment insurance register for 5 years, unless, as a result of paragraphs 1 to 4, it is not necessary to maintain this longer period.
The unemployment insurance fund shall dispose of the documents and personal data entered in the unemployment insurance register after the retention period provided for in paragraph 1.
The decision of the Unemployment Insurance Fund shall be notified to the liable employer as provided for in Article 59 of the Administrative Code. However, the notification shall be submitted to the legal representative of the employer or to the authorised person if, on behalf of the employer, the unemployment insurance agent or the authorised representative has been informed of the unemployment insurance fund The customer register.
More detailed provisions on the implementation of this law are laid down by a regulation.
This Act shall enter into force on 1 September 1998. It applies to the financing of unemployment benefits and unemployment insurance contributions from the beginning of 1999. Article 18 (4) of the Act does not apply in the case of unemployment insurance contributions in 2006. (23.06.2005)
Before the entry into force of this Act, measures may be taken to implement it.
Notwithstanding the rest of the law, the unemployment insurance contributions for the period 1993 to 1998 shall be credited to the unemployment insurance fund. The use of the income from the unemployment insurance premium, the distribution of the accounts and the right of the Ministry of Social Affairs and Health to charge the unemployment insurance fund's account when forwarding unemployment insurance contributions to the unemployment insurance fund Until the end of 2002, as laid down in the Act on the unemployment insurance contribution of the employee concerned.
THEY 64/1998 , StVM 11/1998, EV 84/1998This Act shall enter into force on 1 March 2001.
THEY 151/2000 , StVM 24/2000, EV 122/2000
This Act shall enter into force on 20 December 2000.
THEY 152/2000 , StVM 30/2000, EV 174/2000
This Act shall enter into force on 1 January 2001.
THEY 150/2000 , TyVM 11/2000, EV 196/2000
This Act shall enter into force on 1 January 2002.
THEY 74/2001 , StVM 16/2001, EV 63/2001
This Act shall enter into force on 1 January 2003. Articles 12, 13 and 15 shall enter into force on 1 January 2004. Articles 24 and 24a to 24d enter into force on 1 January 2009. (21.12.2007)
For the financing of the compensatory payments, which is the subject of a rotation agreement, the (1663/1995) , shall be subject to Article 6 of the law as it was in force at the date of entry into force of this Act.
The unemployment insurance fund is responsible for the financing of severance grants and severance grants under Article 18 (2) and (3) of the Education Fund Act.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 243/2002 , StVM 47/2002, EV 239/2002
This Act shall enter into force on 1 January 2004.
THEY 98/2003 , HAVM 5/2003, EV 48/2003
This Act shall enter into force on 1 January 2004.
THEY 86/2003 , StVM 15/2003, EV 50/2003
This Act shall enter into force on 1 January 2004.
THEY 141/2003 , EV 122/2003,
This Act shall enter into force on 1 January 2004. Article 26 (3) and (4) shall enter into force on 1 January 2009.
Article 26 (1) and (2) of this Law shall also apply to an insurance premium or receivable before the entry into force of the law. In this case, the time for calculating periods shall also be taken into account before the law enters into force. However, the right to order an insurance premium ceases or becomes obsolete under this law not earlier than three years after the date of entry into force of the law, unless it ceased or would also become obsolete under the provisions previously in force.
THEY 159/2003 , StVM 31/2003, EV 133/2003
This Act shall enter into force on 1 January 2005.
THEY 76/2004 , StVM 17/2004, EV 115/2004
This Act shall enter into force on 1 January 2005.
This Act repeals the decision of the Ministry of Social Affairs and Health of 22 December 1998 on the unemployment insurance premium for employees (999/1998) .
THEY 131/2004 , EV 121/2004,
This Act shall enter into force on 1 January 2005.
THEY 140/2004 , StVM 24/2004, EV 142/2004
This Act shall enter into force on 1 January 2005. Article 7 of the Law also applies to the payment of the pension supplement referred to in Article 12 (c) of the Pensions Act and Article 3 of the Law on Pension Pension, as provided for in Article 12 of the Law on Pension Pension. 1 January 2005.
Before the law enters into force, measures may be taken to implement the law.
THEY 223/2004 , StVM 43/2004, EV 223/2004
This Act shall enter into force on 1 July 2005.
Before the law enters into force, measures may be taken to implement the law.
THEY 48/2005 , TyVM 6/2005, EV
This Act shall enter into force on 1 January 2006.
Before the law enters into force, measures may be taken to implement the law.
THEY 191/2005 , StVM 29/2005, No 163/2005
This Act shall enter into force on 1 January 2006.
THEY 213/2005 , StVM 38/2005 EV 212/2005
This Act shall enter into force on 1 June 2006. However, Article 19a (1) and Article 25 (1) shall apply from 1 January 2006.
Before the law enters into force, measures may be taken to implement the law.
The provisions of this law on the right to obtain and release information shall also apply to information which dates from the date of entry into force of this Act.
THEY 17/2006 , StVM 8/2006, EV 37/2006
This Act shall enter into force on 1 January 2007.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 182/2006 , StVM 33/2006, EV 167/2006
This Act shall enter into force at the time of the Council Regulation. (L 1282/2007 entered into force on 1 March 2008 in accordance with A 128/2008.)
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 115/2007 , No 13/2007, EV 111/2007
This Act shall enter into force on 1 January 2008. However, Articles 24, 24a and 24e shall enter into force on 1 January 2009.
Before the law enters into force, measures may be taken to implement the law.
THEY 86/2007 , StVM 26/2007, EV 127/2007
This Act shall enter into force on 1 January 2008.
THEY 86/2007 , StVM 26/2007, EV 127/2007
This Act shall enter into force on 1 January 2009.
THEY 66/2008 , TaVM 20/2008, EV 109/2008
This Act shall enter into force on 1 May 2009.
Article 24b (2) (2) of this Law shall also apply to the payment of a personal charge imposed before the entry into force of the law.
Before the law enters into force, measures may be taken to implement the law.
THEY 41/2009 , StVM 9/2009, EV 33/2009
This Act shall enter into force on 1 June 2009.
Before the law comes into force, measures can be taken to enforce the law.
THEY 39/2009 , StVM 11/2009, EV 59/2009
This Act shall enter into force on 1 January 2010.
With effect from the entry into force of this Act, (1295/2002) And the financing of the earned income shall be governed by the provisions on the financing of the basic subsistence allowance and the financial year.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 179/2009 , StVM 50/2009, EV 225/2009
This Act shall enter into force on 1 January 2010 and shall be valid until 31 December 2010.
This law shall apply to the financing of the awards of merit paid in 2010.
Before the law enters into force, measures may be taken to implement the law.
THEY 234/2009 , StVM 48/2009, EV 216/2009
This Act shall enter into force on 1 March 2010 and shall be valid until 31 December 2011. However, it shall apply from 1 January 2010.
This law shall apply to the employer's unemployment insurance premium for the years 2010-2011.
Before the law enters into force, measures may be taken to implement the law.
THEY 258/2009 , StVM 54/2009, PVM 11/2009, EV 3/2010
This Act shall enter into force on 1 January 2011.
Before the entry into force of this Act, measures necessary for the entry into force of the law may be taken.
THEY 177/2010 , StVM 27/2010, EV 184/2010
This Act shall enter into force on 1 December 2011.
However, the law is already applicable from 1 May 2010.
Before the entry into force of the law, measures may be taken to bring the law into force.
THEY 43/2011 , StVM 5/2011, EV 25/2011
This Act shall enter into force on 1 January 2012.
Before the law enters into force, action can be taken to enforce the law.
THEY 87/2011 , StVM 18/2011, EV 88/2011
This Act shall enter into force on 1 January 2012 and shall expire on 31 December 2013.
This law shall apply to the financing of the awards of merit paid in 2012 and 2013.
Before the law enters into force, measures may be taken to implement the law.
THEY 131/2011 , StVM 17/2011, EV 87/2011
This Act shall enter into force on 10 October 2012.
The law applies for the first time to the fixing and collection of unemployment insurance premiums in 2013.
The unemployment insurance premiums for the year 2012 or in previous years shall be subject to the provisions in force before the entry into force of this Act.
However, this law shall apply to the recovery and correction of unemployment insurance premiums collected before the entry into force of this Act, which shall be brought before or after 1 January 2016. In addition, the law shall apply to the recovery and correction of unemployment insurance premiums collected before the entry into force of this Act, pending before or after 1 February 2013 at the State Treasury. The unemployment insurance fund has the right to receive the necessary information from the insurance institutions and the State Treasury.
Before 1 January 2013, the Board of Appeal shall deal with complaints relating to the payment of unemployment insurance contributions.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 42/2012 , StVM 7/2012, PVL 15/2012, EV 70/2012
This Act shall enter into force on 1 January 2013.
Before the law enters into force, action can be taken to enforce the law.
THEY 135/2012 , StVM 18/2012, EV 107/2012
This Act shall enter into force on 1 January 2014.
Article 24a (3), which entered into force on the date of entry into force of this Act, shall be applied to the payment of self-responsibility due to the termination of the employment relationship of the worker before 1957.
THEY 175/2013 , StVM 22/2013, EV 158/2013
This Act shall enter into force on 1 January 2014.
THEY 99/2013 , TyVM 10/2013, EV 192/2013
This Act shall enter into force on 1 January 2015.
THEY 223/2014 , StVM 25/2014, EV 188/2014
This Act shall enter into force on 1 January 2015.
THEY 151/2014 , StVM 14/2014, EV 143/2014
This Act shall enter into force on 1 April 2015.
THEY 256/2014 , StVM 48/2014, EV 313/2014
