In accordance with the decision of the Parliament:

ARTICLE 1 (22.12.12.2005)

Notwithstanding the law on the employer's social security contribution (366/1963) Provides for an obligation to pay the employer's social security contribution, a private employer, a law on State institutions (185/2002) Within the meaning of Article 3, the municipality referred to in Article 3, the communal group located in the commune and the municipality, the Evangelical Lutheran Church, its congregation and the parish group, and the Orthodox Church and its congregation, Under the conditions laid down in this Act, an exemption from the obligation to pay the employer's social security contribution (payment waiver).

ARTICLE 2

The purpose of the exemption for payments is to clarify the effect of the exemption for employers referred to in Article 1 on employment and the employment conditions of employers in the municipalities referred to in Article 3.

ARTICLE 3 (19/12/2015)

This law shall apply to the employer, referred to in Article 1, who has the income tax law Article 13a (1535/1992) A fixed establishment in one of the following municipalities ( Pilot area ):

1) Province of Lapland: Enontekiö, Inari, Kemijärvi, Kittilä, Kolari, Muonio, Pelkosenniemi, Pello, Posio, Salla, Smoke, Sodankylä, Utsjoki or Ylitornio;

2) Province of North North: Hailuoto;

3) Northern Karelia Province: Ilomania, Root, Lieksa, Nurmes or Valtimo; or

4) Northern Savo Province: Iron Danger.

(22.12.2009)

In addition, the law applies to the municipality of Houtskar, Iniö, Korppo and Nauvo, in the municipality of Naantali, in the municipality of Naantal and in the municipalities of West Turunma, in the territory of the municipality of Houtskar, Iniö, Korppo and Nauvo, who has an employer within the meaning of Article 13a of the Income Tax Code. A fixed establishment, which has filed a notice of initiation as referred to in Article 6 of this law to the tax office and used the payment of the payment by the end of 2008.

The exemption applies only to the employer's social security contribution on the basis of the wages paid to the employees of the permanent establishment located in the pilot area. The household employer is entitled to an exemption if the work is carried out in the pilot area.

§ 4

By virtue of this law, the aid received by an employer in the form of a payment exemption under this law constitutes aid under Commission Regulation (EC) No 69/2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid ( De minimis aid ). The total amount of any other de minimis aid to be granted in the form of a payment exemption and any other de minimis aid received by the employer shall not exceed eur 100 000 over a three-year period.

On the employer's contribution to this Act and the employer's social security contribution in the Province of Kainuu, 2005-2011 (1094/2004) Shall not exceed EUR 30 000 of the social security contribution for each payment year. (22.12.2009)

§ 5

However, the exemption is not justified by an employer whose principal activity on the basis of turnover is:

1) transport;

(2) the production, processing or marketing of agricultural, fisheries and other products listed in Annex I to the Treaty establishing the European Community; or

3) coal production.

ARTICLE 6

In order to obtain a payment exemption, the employer is required to submit a notification to the tax office. The notification shall include information on the branch of the employer, the place of residence, the fixed establishment in the area of the pilot area and the number of its employees, the number of employees paid during the previous calendar year, The amount of the social security contribution paid and the employer's contribution, the amount of the de minimis aid granted to the employer during the three years preceding the notification, as well as any other information required by the tax government.

The employer is obliged to immediately notify the tax office if the information about the amount of the starting declaration on the amount of the employee, salary or social security contribution during the trial period changes.

The employer is responsible for the accuracy of the information provided. The employer is obliged to pay the employer's social security contribution, as provided for by the law on the employer's social security contribution.

§ 7 (1,12,2006/1056)

The competent tax office is the tax office of the employer's seat.

The Business, Transport and Environmental Centres of the Experiment provide information on the basis of the application of Articles 4 and 5 to the Tax Administration and assist in providing information to employers in the field of information about the exemption from payments. (22.12.2009)

§ 8

The employer may, on his own initiative, take the decision not to make a deduction for the social security contribution of the month in which Article 6 has been lodged by the tax office. However, the exemption relates to the employer's social security contribution, which is determined on the basis of the wages paid in January 2003.

The tax office may, for a specific reason, decide that the exemption shall take effect from the earlier date of the notification of the commencement of the commencement of the initial notification, subject, however, to the fact that it relates only to the amount of the salary paid in January 2003. The employer's social security contribution.

§ 9

If, under this law, the employer does not have the right to a payment waiver or a part of it, the employer and the employer's contribution to the subsequent recovery of the employer's social security contribution shall be subject to the employer's social security contribution law. Articles 10, 11 and 14 provide.

ARTICLE 10

The employer shall notify the tax authorities of the amount of the deduction deductions and any other information required by the tax government in accordance with (1118/1996) Article 33 Or by means of a declaration in accordance with a formula established by the tax government.

The employer who pays regular wages shall also indicate the amounts of the exemption deductions from the supervisory notice referred to in Article 32 of the Law on the advance of the advance payment.

ARTICLE 11

It must be possible for wage accounting to be able to determine the amount of remuneration to be paid in the form prescribed by the tax government. In this respect, the pay accounts must be kept for a period of 10 years from the date of entry into force of the exemption for the employer in accordance with Article 8.

ARTICLE 12

The payment exemption provided for in this Act shall be subject to the provisions of Article 37 of the Law on Recovery, which provides for the tax audit and disclosure requirements.

ARTICLE 13

The tax office and the tax government shall have the right, without prejudice to the provisions on confidentiality and other information, to obtain, on request, free of charge from other authorities, free of charge, information on the employer's domicile, location and scope of the establishments, and The amount of de minimis aid granted and paid to the employer and the other information necessary for the purpose of determining the conditions of the exemption.

In addition to the law on public disclosure of the Authority's activities (18/09/1999) And the Law on the publicity and confidentiality of tax information (1346/1999) Provides for the transmission of information, the tax office and the tax government shall, notwithstanding the provisions on confidentiality and other information, have the right to give up on request:

(1) to the Ministry of Social Affairs and Health the information necessary for the assessment and monitoring of the insolvency trial and the information necessary for the assessment of State contributions to the People's Pension Fund;

(2) to the other authorities granting aid to de minimis aid, information on the de minimis aid received by the undertaking performing the business;

(3) the competent institution of the European Union or any other body of the Union with a view to granting a grant exemption for de minimis aid if the European Community legislation or other obligations relating to Finland's membership of the European Union It is required.

The information referred to in paragraph 2 (1) to (3) shall be provided free of charge by the tax office and the tax authority.

ARTICLE 14

The decision to lodge an appeal by the tax office under this law shall be subject to the provisions of Article 17 of the Act on the employer's social security contribution.

§ 15

The tax authority may issue further guidance on the criteria, procedure and control of the exemption.

ARTICLE 16

In addition to what is laid down in this law, the law applicable to the employer's social security contribution shall apply mutatis mutandis.

§ 17

This Act shall enter into force on 1 January 2003 and shall expire on 31 December 2011. (22.12.2009)

This law shall apply to the employer's social security contribution for the period from 2003 to 2011. The exemption applies for the first time in February 2003, on the basis of wages paid in February 2003, and for the last time on the basis of the wages paid in December 2011. Social security contributions payable in January 2012. (22.12.2009)

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

THEY 120/2002 , HVM 11/2002, PeVL 39/2002, EV 200/2002, Commission Regulation (EC) No 69/2001 (32001R0069); OJ L 10, 13.1.2001, p. 30