Taxation and payment
Taxation of rehabilitation benefits
As soon as you receive our decision concerning a rehabilitation benefit, request a tax card from the Tax Administration:
- for social benefits if you receive a rehabilitation allowance or rehabilitation assistance
- for pension if you receive a cash rehabilitation benefit and a rehabilitation increment.
If you receive a rehabilitation increment, ask the Tax Administration to indicate on the tax card that the card also applies to the rehabilitation increment. Otherwise, we will apply a 40% tax rate to the rehabilitation increment according to the Tax Administration’s guidelines.
You can request a tax card online at the address www.vero.fi, at the number 029 497 050 (calls from outside Finland +358 29 497 050) or from the tax office. The tax authority will send the tax card directly to us.
If your rehabilitation allowance continues after the turn of the year into January, send us a new tax card at the latest approximately one week before the end of January.
Without a tax card, we will apply a 20–50% withholding tax rate according to the Tax Administration’s decision. The rate depends on the rehabilitation benefit amount. We will refund any excess withheld tax as soon as we have received the tax card from the tax office.
Payment of rehabilitation benefits
We will give you a separate decision on the payment of the rehabilitation benefit. The benefit will be deposited into your account when your rehabilitation programme, e.g. work trial or studies, begins. The benefit is not paid during the period when the rehabilitation plan is being drawn up; during that time, your source of livelihood is, for instance, your salary, daily sickness allowance, unemployment benefit or the cash rehabilitation benefit.
In future, the rehabilitation benefit will be paid on the first banking day of each month. See payment dates.
If your employer pays you full-time wages during your rehabilitation (work trial), the rehabilitation benefit is paid to your employer.
You can work part time during your rehabilitation, as long as the work does not delay or interfere with your rehabilitation. Make sure that your employment income remains within the permitted limits. You can check your income limit on our eServices.