We have granted you a rehabilitation benefit. The rehabilitation benefit is paid either as a rehabilitation allowance, rehabilitation increment or rehabilitation assistance. Additionally, you have the possibility to claim compensation for travel and study expenses arising from rehabilitation. We have sent you the decision and calculation showing the amount of your benefit, the start date, the payment method and the information on which your benefit is based. Below you will find important information concerning the granted benefit.
Contents
Review the decision and calculation
Request for appeal
Taxation of benefits
Rehabilitation allowance and partial rehabilitation allowance
Rehabilitation increment
Rehabilitation assistance and partial rehabilitation assistance
Index adjustments and tax information at the turn of the year
Reimbursement of travel and study expenses
Keep us informed on your progress
Absences
At the end of the rehabilitation programme
Gainful employment or entrepreneurial activities alongside a rehabilitation benefit
If your contact information or bank account number changes
Additional information and contact information
Review the decision and calculation
Check that the information in the decision and calculation is correct. If you notice anything missing, please contact us.
Request for appeal
If you think the decision is incorrect, you can request an appeal. The appeal procedure is attached to the decision. You can also find the appeal instructions and appeal application form on our online service at www.veritas.fi.
Taxation of benefits
Rehabilitation benefits are considered taxable income. The tax is withheld, depending on the type of benefit, either in accordance with your tax card or Tax Administration instructions. Below you will find information on taxation by type of benefit.
Rehabilitation allowance and partial rehabilitation allowance
For the purpose of withholding tax on your rehabilitation allowance, we will need either your tax card for wages and salaries or a tax card issued specifically by the tax office for the taxation of your rehabilitation allowance. If you provide us with a tax card for wages and salaries, we will withhold tax on your rehabilitation allowance at the same rate as for your principal occupation, however, at a minimum rate of 25 per cent. If you apply to the tax authorities for a revised tax card for your rehabilitation allowance, we will withhold the tax accordingly.
If we do not receive a tax card, we will withhold tax on your rehabilitation allowance in accordance with the instructions of the Tax Administration as follows:
| Rehabilitation allowance, EUR/day | Withholding rate |
|---|---|
| 0.17–26 | 20 |
| 26.01–41 | 25 |
| 41.01–56 | 30 |
| 56.01–78 | 35 |
| 78.01–92 | 40 |
| 92.01–123 | 45 |
| 123.01– | 50 |
Rehabilitation increment
A 40 per cent tax is withheld from the rehabilitation increment paid in addition to the cash rehabilitation benefit in accordance with the guidelines of the Tax Administration. Taxation on the cash rehabilitation benefit will remain the same. If you wish, you can apply for a revised tax card from the tax authorities, which states a separate tax rate for the total combined amount of the cash rehabilitation benefit and the rehabilitation increment.
Rehabilitation assistance and partial rehabilitation assistance
For the purpose of withholding tax on rehabilitation assistance, we will need either your tax card for wages and salaries or a tax card issued specifically by the tax office for the taxation of rehabilitation assistance. If you provide us with a tax card for wages and salaries, we will withhold tax on your rehabilitation assistance at the same rate as for your principal occupation, however, at a minimum rate of 25 per cent. If you apply to the tax authorities for a revised tax card for your rehabilitation assistance, we will withhold the tax accordingly.
If we do not receive a tax card, we will withhold tax on your rehabilitation assistance in accordance with the instructions of the Tax Administration as follows:
| Rehabilitation assistance, EUR/day | Withholding rate |
|---|---|
| 0.17–26 | 20 |
| 26.01–41 | 25 |
| 41.01–56 | 30 |
| 56.01–78 | 35 |
| 78.01–92 | 40 |
| 92.01–123 | 45 |
| 123.01– | 50 |
Index adjustments and tax information at the turn of the year
If the payment of your benefit continues beyond the turn of the year, the amount will be adjusted in accordance with the earnings-related pension index at the beginning of January.
In the online service you can find information about the pension/benefit that has been paid to you and the tax that has been withheld from it each year. We report the paid pensions and the related withholding amounts also to the Incomes Register. You can check the information in the Incomes Register at any time at www.vero.fi/en/incomes-register.
In the online service you can also find the amount of the index adjusted benefit.
If we have withheld tax on your rehabilitation benefit on the basis of the tax card you provided to us, please provide us with a new tax card for the following year. We do not automatically receive tax withholding information from the tax authorities for the next year.
Reimbursement of travel and study expenses
The travel and study expenses arising from rehabilitation are reimbursed in accordance with the recommendations of the Finnish Pension Alliance TELA. TELA’s recommendations are updated annually and can be found at https://www.tela.fi/en/pension-system/vocational-rehabilitation/recommendation-on-reimbursement-of-costs/#in-general. You can apply for reimbursement of travel expenses through the online service.
Keep us informed on your progress
It is important that you keep us informed on how your rehabilitation programme is proceeding. It is particularly important to contact us if problems arise during the rehabilitation programme. Please let us know immediately if you decide to discontinue the agreed programme.
Absences
Notify us without delay of any absence due to illness or other reason that lasts more than three days. You can notify us by calling or by sending a message through the online service.
At the end of the rehabilitation programme
Return the assessment form, which you received along with your initial decision, to Veritas when the agreed rehabilitation measure has been completed. If necessary, you can apply for the rehabilitation measures to be extended using a free-form written application.
Gainful employment or entrepreneurial activities alongside a rehabilitation benefit
It is also possible to be employed or to conduct entrepreneurial activities during your rehabilitation benefit period. Please contact us, however, before you begin working or initiating any entrepreneurial activities. We will provide you with the exact euro amount of your earnings limit. If your earnings exceed the limit, your rehabilitation benefits may be suspended or discontinued and any unduly paid benefits may have to be paid back. Depending on the amount of your earnings, a full rehabilitation benefit can also be converted into a partial benefit or vice versa.
Additional pension is accrued from gainful employment done alongside the rehabilitation benefit and, therefore, the employee’s share of the pension contribution must also be paid on those earnings. Entrepreneurs and agricultural entrepreneurs are also obliged to take out YEL insurance if they are engaged in entrepreneurial activities while receiving a rehabilitation benefit and the conditions for YEL or MYEL insurance are otherwise met. A new line of pension is accrued from insured entrepreneurial activities.
If your contact information or bank account number changes
If your address changes, submit a change of addressmove notification to the Digital and Population Data Services Agency. We will then automatically receive your new contact information. A pensioner living abroad must independently provide their new address to Veritas.
You can report a changed bank account number through the online service for private customers at www.veritas.fi. Log in to the service using your Finnish online banking codes, a mobile certificate or a certificate card.
For security reasons, we cannot receive bank account information by phone or e-mail.
Additional information and contact information
Information on your pension can be found in the online service for private customers at www.veritas.fi/log in. You can log in to the service using your Finnish online banking codes, a mobile certificate or a certificate card. If you have any questions, you can send us a message through our online service. You can also call us at the phone number stated in your pension decision. Our other contact information can be found on our website at www.veritas.fi/en/contact/.