Finland Tax Agency Updates Guidance on Health Insurance Contributions in International Employment Situations

The Finnish Tax Administration Jan. 1 posted Guidance No. VH/6675/00.01.00/2025, updating the guidance on health insurance contributions in international employment situations. The updated guidance includes increases: 1) to 1.10 percent, from 1.06 percent, in the health care contribution rate; 2) to 0.88 percent, from 0.84 percent, in the daily allowance contribution rate; and 3) to 17,255 euros (US$20,231) or more from 16,862 euros (US$19,771) or more, in the wage threshold for applying a non-zero daily allowance contribution rate. The guidance also clarifies that nonresident employees are insured if monthly income is at least 800.02 euros (US$938) and exempts contributions when ...