What is the difference between tax cards issued for benefits and for earnings
Earnings-related allowances, mobility allowances and job alternation allowances are taxable income, so we need a tax card for benefits. The new tax cards entered into force on 1 February 2024.
The unemployment fund normally receives tax cards automatically from the Tax Administration if you received benefits in 2023. In this case, you do not need to send your tax card to the fund. You can use the Nettikassa online service to check which tax cards and income ceilings the fund has. It is a good idea to check your tax details when you submit an application. If you surpass the income ceiling stated on your tax card, we will apply the additional withholding rate shown on the tax card when we pay your benefits.
Check what type of tax card you send to the fund
Tax cards come in different forms. A tax card for earned income is not the same as a tax card for benefits. According to the Tax Administration’s guidelines, when unemployment benefits are paid using a tax card issued for earned income, the minimum withholding tax rate is 25 per cent. However, if you supply the fund with a tax card issued for benefits, the withholding tax rate will be the rate shown on the revised tax card. The Tax Administration sends revised tax card details to the fund directly. The fund cannot use a tax card issued for pension payments.
Tax cards | |
You submit the revised tax card issued for the allowance to the unemployment fund. | Your revised tax card determines the withholding tax rate |
You submit the tax card issued for your salary or wages to the fund or we get your tax rate from the authorities. | The fund uses the tax rate provided to us. The minimum withholding tax rate is 25%. |
You submit a revised tax card issued for your salary or wages. | Your revised tax card determines the withholding tax rate. The minimum tax rate is 25%. |
How to order a new tax card for the unemployment fund
You can send the fund a new tax card at any time. The new tax card will replace the previous one effective from the day we receive it.
The fastest way to get a new tax card is to use the MyTax service. When you apply for a tax card on MyTax for the payment of benefits, state that the Super unemployment fund is the payer of the benefit. We receive tax cards directly from the Tax Administration within a few working days. The MyTax service does not allow you to specifically select a revised tax card for benefits. In the field “Other income/Benefits”, enter an estimate of your benefits to receive a revised tax card for benefit payments.