In accordance with the decision of the Council of State, which has been presented by the Ministry of Social Affairs and Health, the unemployment insurance law of 30 December 2002 (1290/2002) Section 4 of Chapter 4 (3), Article 4 (4) and Article 3 (1) of Chapter 9:

Chapter 1

Determination of the salary on the basis of the remuneration of the wage earer

ARTICLE 1 (30.12.2013/1277)

Spent wage income

In calculating the remuneration on the basis of the daily allowance, the wage income shall be taken into account at least in the unemployment insurance law (1290/2002) The period of employment referred to in Section 3 of Chapter 5. The wage income on the basis of the daily allowance shall be taken into account for the period immediately preceding unemployment. However, there may be a maximum period of 30 days between the end of the last pay cycle and the onset of unemployment.

For the purpose of calculating the remuneration on the basis of the daily allowance, no account shall be taken of the wage income paid during the period of determination of the salary, but which has been earned during any other period of work. If the salary paid to an employee on a regular basis is made up of earnings on a regular basis during several periods of pay, such income may be taken into account in the calculation of the salary on the basis of the daily allowance.

The average daily salary shall be obtained by dividing the salary paid during the period referred to in paragraph 1 by the number of imputed working days included in the period for which the working conditions are included in the calendar week included in the working conditions. However, the days when a person has been absent from work for a legitimate reason within the meaning of Section 3 (3) of Chapter 5 of the unemployment insurance law, without receiving a salary for that period, shall not be read.

ARTICLE 2

Pay income to be taken into account

The established salary or income to be taken into account for the purposes of Chapter 6, Section 4, of the Unemployment Insurance Act shall be:

1) annual pay, period of notice and other basic salary payable for work;

2) evening work allowance, daily allowance, person and mission allowance, shoulder-to-shoulder, saturday allowance, Saturdays and Sundays, night work increase, overtime pay, career basis, daily allowance and other similar allowances and allowances;

(3) a remuneration equivalent to remuneration;

(4) emergency and emergency services;

(5) a result-based remuneration, such as commission, bonus and tantiemi;

(6) a tax on natural or personal property;

(7) tax reimbursement;

(8) the insurance premium paid by the employer;

(9) an individual voluntary pension insurance premium paid by the employer in so far as it is taxable;

(10) a fee paid on the basis of the function of the trustee and the High Commissioner for the Protection of Workers and the Law on the Joint Action of the Employers and Workers of the State and Institutions; (651/1988) The premium paid in accordance with the joint action;

(11) paid in the form of a paid security salary, which is not made in the form of a wage guarantee law (866/1998) A reduction in accordance with paragraph 2, in so far as it would be payable by the employer on the basis of the earned income to be taken into account; (21.12.2004)

(12) services; (29.12.2005/12)

(12a) the consideration paid for the work, which has been agreed in part or in full to be credited to the 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; (29.12.2005/12)

(12 b) the consideration paid for the work, as agreed in part or in full, of the Law on the support for the home and private care of children; (19/08/1996) With the support of private care or with the support of a similar State or municipality; and (29.12.2005/12)

13) other similar income.

ARTICLE 3

Other revenue

In determining the fixed salary, no non-employment income, income or income which cannot be considered to be established shall not be taken into account. This kind of income is

(1) holiday pay, holiday allowance and holiday allowance;

(2) an economic advantage paid by the employer within the meaning of Article 6 (1) of Chapter 3 of the unemployment insurance law, which is differentiated according to the established salary of the person;

(3) the MFI issued by the employer;

(4) tax-free nature and personnel benefits;

(5) reimbursement of tax-free costs;

(6) the premium for individual voluntary pension insurance contributions;

(7) the interest benefit of the employment loan;

(8) the salary of the waiting time;

(9) damages;

(10) scholarships and grants;

(11) income from the Staff Fund;

(12) profit distribution;

(13) the remuneration paid in respect of wages in so far as it is not paid by the employer on the basis of the income to be taken into account;

(14) additional benefits in the workplace sickness fund;

(15) Confidence premium paid by confidence;

(16) intellectual property rights;

(17) the share option;

18) dividend income;

(19) an employment relationship;

(20) disguised part;

(21) compensation corresponding to the remuneration of the period of notice; (19.6.2008/452)

(21a) the financial compensation for the working time bank and the working time allowance paid in the form of paid employment; (19.6.2008/452)

(21b) savings in the working time bank; (19.6.2008/452)

22) other similar income.

§ 4 (27.2009/529)

Annual income

If employment and wage income has been seasonal, the daily allowance is used for the 12 months immediately preceding the 12 months immediately preceding unemployment.

The work and the wage income resulting from it is seasonal if, because of natural circumstances or for other similar reasons, work can only be done at a certain time of the year, and if the workload and the income from work for this reason are substantially normal Greater.

§ 5

Determination of the annual income

The annual income referred to in Article 4 shall include the income earned on the basis of employment and the equivalent personal income and, in addition, the following social benefits and loss of earnings as well as other aid, if they are taxable Income:

1) unemployment benefits under the unemployment insurance law;

Paragraph 2 is repealed by A 30.12.2013/1277 .

(3) Jobrotation (1305/2002) The compensatory payment; (30.12.2013/1277)

Paragraph 4 is repealed by A 30.12.2013/1277 .

(5) sickness insurance law (1224/2004) And maternity, special maternity, paternity and parental allowance; (30.12.2013/1277)

(6) insurance fund (16/04/1992) The benefit paid by the sickness fund according to the disease;

(7) The Law on Rehabilation and Rehabilitisation of the National Pensions Institution (5606) Or the employee's pension code (185/2006) The rehabilitation allowance in accordance with the working pension funds referred to in Article 3; (30.12.2013/1277)

(8) accident insurance law (608/1948) The daily allowance and the accident pension, the payment of which has expired;

(9) Transport insurance (279/1959) The daily allowance, the loss of earnings and the invalidity pension, the payment of which has expired;

(10) military cordage (404/1948) The daily allowance;

(11) the invalidity pension, in accordance with Article 3 of the Pensions Act, which has expired; (30.12.2013/1277)

(12) Law on adult education (1276/2000) In the form of adult education.

However, the annual income does not include income from the business activity referred to in Section 6 of Chapter 1 of the unemployment insurance law.

The annual income per month is obtained by dividing the annual income by the figure of 12.

ARTICLE 6

Wage certificate

The income shall be allocated as a matter of priority at the end of the employer's employment relationship or at the start of the layoff with a pay certificate. The certificate shall contain information on the starting and end dates of the employment relationship and the earnings data for at least the period of employment required by Section 3 of Chapter 5 of the Security Act or, where the question is seasonal; or Irregular work, with at least 12 months immediately preceding unemployment. If the working relationship is shorter than that, the information shall be provided throughout the employment relationship. The certificate shall indicate separately the holiday allowance or the return allowance, the holiday allowance and the other items referred to in Article 3, which cannot be regarded as an established income of the person and, in addition, the unpaid days of absence and the reasons therefor.

Any other gainful income on the basis of a daily allowance other than the salary income shall be shown by means of a certificate issued by the payer or by any other reliable statement, where applicable, as provided for in the above provision.

§ 7 (30.12.2013/1277)

Use of tax information

If the date on which the underlying salary is provided is not available, the report referred to in Article 6 on earnings or earnings, shall be assessed using the earned income referred to in Article 5, as referred to in Article 5. The salary coefficient referred to in Article 96 of the Pensions Act, as set out in Article 96 of the Pensions Act, is different from the salary factor established for the previous calendar year. There is also a special reason for using other reliable information rather than tax information.

Chapter 2

Earned income from work to be taken into account in conciliation

§ 8

Earned income from work to be taken into account in conciliation

The income resulting from the work to be taken into account in the conciliation procedure is: (30.12.2014/1277)

(1) basic remuneration for work and related allowances and allowances, such as evening supplement, overtime pay, stand-by and on-call services and tax on natural or staff;

(2) holiday pay, holiday allowance and holiday allowance; (30.12.2013/1277)

(3) part-time work-based annual pay;

(4) the remuneration of the period of notice in so far as the person's unemployment benefit is not rejected, on the basis of the right of employment, in accordance with Section 5 (1) of Chapter 3 of the Unemployment Insurance Act;

(5) a result-based remuneration, such as commission, bonus and tantiemi;

(6) the insurance premium paid by the employer;

(7) an individual voluntary pension insurance premium paid by the employer to the extent that it is taxable;

(8) scholarships and grants paid by the employer in a taxable amount;

(9) intellectual property compensation, such as royalties, operating compensation, royalties and compensation for a worker's invention;

(10) a fee paid on the basis of the function of the trustee and the High Commissioner for the Protection of Workers and the Law on the Joint Action of the Employers and Workers of the State and Institutions; (651/1988) The premium paid in accordance with the joint action;

(11) a remuneration equivalent to remuneration;

(12) remuneration paid in respect of wages in so far as it is paid by the employer;

(13) service;

(14) earned income from business, excluding income tax law on agricultural holdings (543/1967) The calculated clean income of forestry;

(15) the earnings component of the dividend income;

(16) the earned income component of the dividend purchased; (19.6.2008/452)

(16a) the financial contribution from the working time tank; (19.6.2008/452)

17) Other gainful income mentioned above.

§ 9

Other revenue

The income resulting from the work to be taken into account in the conciliation procedure shall not be:

(1) an economic advantage paid by the employer within the meaning of Article 6 (1) of Chapter 3 of the unemployment insurance law, which is differentiated according to the established salary of the person;

Paragraph 2 is repealed by A 30.12.2013/1277 .

(2a) the financial contribution withdrawn from the working time bank in so far as it has been differentiated pursuant to Article 6 (3) of Chapter 3 of the unemployment insurance law; (19.6.2008/452)

(3) the remuneration of the period of notice for which an application for unemployment benefit is rejected pursuant to Section 5 (2) of Chapter 3 of the unemployment insurance law; (19.6.2008/452)

(4) full-time employment-based annual income; (19.6.2008/452)

(5) the normal interest of the tax-free nature or staff; (19.6.2008/452)

(6) the premium for individual voluntary pension insurance contributions; (19.6.2008/452)

(7) the salary of the waiting period; (19.6.2008/452)

(8) damages; (19.6.2008/452)

(9) MFIs; (19.6.2008/452)

(10) scholarships and grants tax-free; (19.6.2008/452)

(11) the interest benefit of the employment loan; (19.6.2008/452)

(12) additional benefits in the workplace sickness fund; (19.6.2008/452)

(13) income from the Staff Fund; (19.6.2008/452)

(14) profit distribution; (19.6.2008/452)

(15) pay-paid salary in so far as it is not paid by the employer; (19.6.2008/452)

(16) an employment relationship; (19.6.2008/452)

(17) share options; (19.6.2008/452)

(18) dividend income for capital income; (19.6.2008/452)

(19) covered in capital income; (19.6.2008/452)

(20) Confidence premium paid by confidence; and (19.6.2008/452)

21) other similar income. (19.6.2008/452)

Chapter 3

Labour market support

ARTICLE 10 (30.12.2013/1277)

Labour market support and partial labour market support

In accordance with Article 6 of Chapter 7 of Chapter 7 of the Unemployment Insurance Act, the income of the labour market support and the partial labour market support shall be assessed according to the extent to which they will continue to be unemployed, or according to the income of Be considered to affect the person's income as an unemployed person, even if the period of receipt of income is different from that of the unemployed person. Each year or otherwise a recurring income shall be allocated as revenue for the whole year or for the rest of the period. The result of the purchase and retention of income resulting from the acquisition and retention of the labour market shall be deducted before the need for use or partial labour market support.

ARTICLE 11

Income deductions

The expenditure on the purchase and storage of income from the corresponding revenue from the date of payment of the social contribution shall be:

1) income tax law (1535/1992) Revenue-raising expenditure, and

2) Expenditure on the acquisition of income under Articles 93 to 95 of the Income Tax Act.

The cost of living and the nature of reductions in tax reductions are not linked to the need for labour market support and the acquisition or retention of income within the meaning of Article 9 of Chapter 7 of the Unemployment Protection Act. Expenditure. (30.12.2013/1277)

ARTICLE 12

Revenue to be considered

In accordance with Section 6 of Chapter 7 of Chapter 7 of the Unemployment Insurance Act, in the case of partial labour market support under Article 7 of Chapter 7 of Chapter 7 of the unemployment insurance law, all unemployed or The income of his parents, regardless of the source of income and tax secrecy, except: (30.12.2014/1277)

(1) random income, such as inheritance, gift, windfall profits and comparable income;

(2) compensation of specific costs, such as travel allowances, travel expenses and reimbursement of medical expenses;

(3) older workers whose earning time is short and which cannot be considered as having an impact on the income of a person during the period of unemployment; (30.12.2013/1277)

(4) a retroactive lump sum pension;

(5) benefits withheld for a fixed period or for a life period (arraignment);

(6) the maintenance allowance received by the child from another parent or, on the other hand, child support;

(7) Whereas there is a need for labour market support; (30.12.2013/1277)

(8) other paragraphs 1 to 7 deemed equivalent.

ARTICLE 13

Entry into force

This Regulation shall enter into force on 1 January 2003.

This Regulation repeals the Regulation of 20 December 1996 determining the remuneration of the daily subsistence allowance (12/09/1996) .

This Regulation repeals the decision of the Council of Ministers on criteria to be respected in the case of labour market support (35/1994)