Church Taxation
Members of the Evangelical Lutheran Church and the Orthodox Church are subject to church tax. Each parish is responsible for annually determining their respective tax rates. In 2014, the church tax rates range between 1.00 % and 2.00 %.
Health Insurance Premiums
Insured individuals pay health insurance premiums to the Social Insurance Institution of Finland. These premiums consist of the healthcare payment and the earned-income contribution payment. In 2014, the healthcare payment is 1.32 % of earned income and 1.49 % of other income, such as pension and benefits. The tax base for the healthcare payment is the basis for deductions concerning municipal taxation. In 2014, the earned-income contribution payment was 0.84 % of taxable earned income, whereas the contribution payment for individuals insured under the Self-Employed Persons Pension Act included an additional 0.13 percentage points of their earned income. The Ministry of Social Affairs and Health is responsible for legislation concerning health insurance premiums.
Wage-Related Payments
Unemployment and pension insurance premiums are paid from earned income. In 2014, the unemployment insurance premium was set at 0.5% and the pension insurance premium 5.55 % of earned income. The pension insurance premium was set at 7.05 % of earned income for individuals over the age of 53. Based on gross income, these payments are deductible and not included in the withholding tax rate determined in the tax card.