The Social Insurance Institution of Finland (Kela) may also pay a maternity allowance, special maternity allowance, paternity allowance, parental allowance, special care allowance or rehabilitation allowance, and sickness allowance for entrepreneurs. The basis for calculating these allowances is either the YEL work income declared by the entrepreneur or the work income noticed in taxation.

Tthe entrepreneur's daily allowance and rehabilitation allowance according to the Sickness Insurance Act is to be calculated on the basis of the applicant's work income defined for the pension insurance (YEL work income). If the entrepreneur's daily allowance or rehabilitation allowance begins during 2010, the YEL work income of 2008, increased by a salary coefficient of one year, will be used as the calculation basis The Social Insurance Institution of Finland (SII) receives the information pertinent to the amount of the applicant's confirmed work income directly from the tax authorities. For those entrepreneurs who, for one reason or another, are not obliged to take out a YEL insurance, the share of earned income of the business/agriculture income will be considered as work income.

If the entrepreneur's yearly income has increased by the minimum of 20 % on the YEL work income of 2008, the entrepreneur may present the YEL work income for the period of six months immediately preceding the start of the disability or benefit. The entrepreneur may also present the work income under the voluntary YEL insurance as his/her six-month income. Entrepreneurs who are not obliged to take out a YEL insurance may present a statement of the business income for the complete accounting period or tax year during or prior to which the disability or entitlement to benefit has started.

Sickness Allowance

The sickness allowance compensates for income lost due to an incapacity for work. The allowance is payable to applicants between the ages of 16 and 67 who, on account of illness, are unable to perform their regular job duties or any other similar job and began their occupational activities at least 3 months prior to the onset of the work incapacity. This is applicable to, among others, persons in gainful employment, on sabbatical or alternation leave, or registered as unemployed job seekers. If the aforementioned precondition for a minimum term of employment is not fulfilled, the entitlement to daily allowance begins once the work incapacity has lasted 55 days without interruption. In this case the amount of daily allowance is 15.20 Euro per working day. The deductible period includes the day of falling ill and the next nine working days. If the illness has lasted for more than one year, the applicant may apply for a disability pension.

Part-time sickness allowance

After a sickness period of at least 60 sickness allowance days the employee or entrepreneur can return to his or her work on a part-time basis and receive a part-time sickness allowance from the Social Insurance Institution (Kela) in addition to the wages received from the employer. The return to work must not endanger the health and recovery of the employee. A medical assessment of the employee's or entrepreneur's health is required. The workload of an entrepreneur must be reduced to 40–60 % when the part-time sickness allowance is adopted. The part-time sickness allowance is 50 % of the sickness allowance preceding it. The benefit is paid for a minimum of two weeks and a maximum of 72 weekdays. The benefit must be applied for within 4 months after the part-time working period.

More information is available from SII (Kela) offices, SII web pages and SII brochures entitled "Sickness and disability" and "Families with Children", as well as KelaInfo (entrepreneurs' sickness allowance, parental allowance and rehabilitation allowance).

     Top of page