Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). ss. 1(1) and 152(2). Retrieved 25 December 2024.
Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 12(1). Retrieved 25 December 2024.
Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 s 15. Retrieved 25 December 2024.
Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 1(1). Retrieved 25 December 2024.
Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 s 14. Retrieved 25 December 2024.
Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). ss. 4(2)(1) and 4(2)(2). Retrieved 25 December 2024.
The Employees Pensions Act (first link) provides that the employee contributes to a pension fund by paying a part from their compensation for employment – i.d., from their salary. What constitutes employment is defined in the Employment Contracts Act (second link):
Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). s 2(1)(2). Retrieved 25 December 2024.
Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). s 152(2). Retrieved 25 December 2024.
Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). s 153(2). Retrieved 25 December 2024.
The Act on the Financing of Unemployment Benefits (555/1998) section 12 subsection 1 (first link) provides that everyone employed in Finland is required to pay unemployment insurance fee. The section 12a subsection 1 paragraphs 1–2 (second link) provide for the age limit:
Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 12(1). Retrieved 25 December 2024.
The Act on the Financing of Unemployment Benefits (555/1998) section 2 subsection 2 (first link) provides that the percentage of the fee has to enable the Fund to pay out benefits. Section 18 subsection 1 (second link) provides for the 2025 percentages:
Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 2(2). Retrieved 25 December 2024.
Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 ss. 5(1) and 5(2). Retrieved 25 December 2024.
Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 1 s 2(1). Retrieved 25 December 2024.
The Health Insurance Act (1224/2004) chapter 18 section 24 subsection 1 provides that the fee should be adjusted annually to a level that secures national healthcare costs. Chapter 18 section 24 subsection 4 provides that the decree adjusting the fee is given by the Government. However, the 2025 the percentage is set by law:
Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 ss. 24(1) and 24(4). Retrieved 25 December 2024.
Act on the Public Broadcasting Company Tax section 2 subsection 1 (first link) states the net income subject to the Yle tax and maximum of the tax. The 2025 changes (second link) have not yet made their way to the Statutes of Finland:
Ministry of Justice. Laki yleisradioverosta [Act on the Public Broadcasting Company Tax] (in Finnish). s 2(1). Retrieved 26 May 2024.
Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). ss. 141(2) and 141(3). Retrieved 28 May 2024.
Ministry of Justice. Veronkantolaki [Tax Collection Act] (in Finnish). s 4. Retrieved 13 December 2024.
The Tax Prepayment Act (1118/1996) section 6 subsection 3 paragraph 2 (first link) provides that the Tax Administration decides the withholding percentage. The 20 November 2024 decision (second link) specifies the percentage and its accuracy:
Ministry of Justice. Ennakkoperintälaki [Tax Prepayment Act] (in Finnish). s 6(3)(2). Retrieved 13 December 2024.
The Act on Source Tax of Foreign Employees (1551/1995) section 3 (first link) provides that the source tax is 32% and section 1 (second link) provides that the source tax replaces pension insurance fee, unemployment insurance fee, health insurance daily allowance contribution, state income tax municipal tax, health insurance medical expenses contribution, church tax, and Yle tax:
Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 124(2). Retrieved 26 May 2024.
Ministry of Justice. Laki osakesäästötilistä [Equity Savings Account Act] (in Finnish). s 6(1)(1). Retrieved 11 December 2024.
Ministry of Justice. Laki osakesäästötilistä [Equity Savings Account Act] (in Finnish). s 2(1)(2). Retrieved 11 December 2024.
The Income Tax Act (1535/1992) section 33a subsection 1 provides that 15% of the share of listed company is tax-exempt, and section 33a subsection 4 provides that the exemption does not extend to dividends from shares owned via an equity savings account:
Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). ss. 33a(1) and 33a(4). Retrieved 11 December 2024.
Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 53b(2). Retrieved 11 December 2024.
Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 53b(1). Retrieved 11 December 2024.
Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 53b(3). Retrieved 11 December 2024.
Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 33b(1). Retrieved 26 May 2024.
Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 33b(2). Retrieved 26 May 2024.
"Ministeriön päätös STM/2024/129" [Ministery's decision STM/2024/129] (in Finnish). Ministry of Social Affairs and Health. 7 November 2024. Retrieved 25 December 2024.
