Amount of the alternation allowance
The amount of your alternation allowance depends on the daily allowance that you would receive if you were unemployed. The full amount of the alternation allowance that your unemployment fund can pay is 70% of your daily allowance. Alternation allowances are paid for five days a week, from Monday to Friday.
The amount of your alternation allowance is calculated based on the regular wage that you were on before your alternation leave. This refers to your income over the 52 weeks preceding your alternation leave. Your holiday bonus, holiday compensation and any benefits in kind that you continue to receive while on alternation leave are not taken into account.
You can estimate the amount of your alternation allowance with the help of the daily allowance calculator on our website or the Federation of Unemployment Funds in Finland’s table of alternation compensation.
Your other social benefits or working while you are on alternation leave can affect the amount of your alternation allowance. For more information about the effect of working and receiving wages on your alternation allowance, see Working and receiving wages during alternation leave.
Effect of social benefits on alternation allowances
Some social benefits prevent the payment of alternation allowances and others reduce the amount that you can receive. You can find a list of social benefits that prevent the payment of alternation allowances on our website under Restrictions on alternation allowances.
Deductible social benefits affect the alternation allowance in the same way as they affect the earnings-related allowance. You can find more information on our website under Other social benefits and pensions.
Taxation of alternation allowances
The alternation allowance counts as taxable income, which your unemployment fund taxes at source on behalf of the Finnish Tax Administration. The amount of the tax deduction depends on your tax deduction card. See Taxation for more information.