Fair compensation for summer work
The employer must pay the young person a salary in accordance with an applicable sectoral collective labour agreement or the general collective labour agreement.
- If the employer is a member of an employers’ association that has concluded a collective agreement, they must comply with the wage provisions of the collective agreement on the basis of its membership.
- If the employer is not a member of an employers’ association that has concluded a collective agreement, they must comply with the wage provisions of the collective labour agreement that has been established as universally applicable to the sector.
- If there is no collective agreement or universally applicable collective agreement in the sector, the employee must be paid a normal and reasonable wage for the work performed so that the minimum wage under the Unemployment Insurance Act is met (Chapter 2, Section 10 of the Employment Contracts Act).
- In assessing the amount of normal and reasonable pay, account may also be taken of the amount of pay that meets the condition of employment under Chapter 5, Section 4(3) of the Unemployment Insurance Act (1290/2022). In 2024, the minimum wage to be counted as a condition for employment must be at least €1,399/month.
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What must a pay slip show?
A pay slip must show the following details:
- name, social security number, address, and phone number of employer
- name, social security number and address of employee
- basic information about the employment (start and end date, labour agreement applied, working hours, salary basis)
- amount of salary and the tax withheld
- date of salary payment
- amount of employee pension payment and unemployment insurance withheld
- amount of health insurance contribution
- holiday compensation
- working hour dividers for calculating hourly salary
- If working time is 38 h 15 minutes (general working hours), the divider for calculating hourly salary is 163
- If working time is 36 h 15 minutes (office working hours), the divider for calculating hourly salary is 152
- If working time is 37 h 30 minutes (office working hours), the divider for calculating hourly salary is 160
Exemplary calculations when the field has no labour agreement or a generally binding labour agreement:
- 1399 € and full-day working time is 38 h 15 mins, making the hourly salary 8.58 € (1399 ÷ 163 = 8,582…)
- Working time 30 hours per week, making the working time and salary percentage 78.43%
- 1399 € and full-day working time is 36 h 15 mins, making the hourly salary 9.20 € (1399 ÷ 152 = 9,203…)
- Working time 30 hours per week, making the working time and salary percentage 82.76%
- 1399 € and full-day working time is 37 h 30 mins, making the hourly salary 8.74 € (1399 ÷ 160 = 8,743…)
- Working time 30 hours per week, making the working time and salary percentage 80%
In 2024, the minimum salary according to the work requirement stated in the Unemployment Security Act must be at least 1399 €/month (Kela: What is the work requirement?)
If a young person works 14 working days or 35 hours in a calendar month, they will accrue annual leave under the Annual Leave Act. The annual leave allowance must be paid at the end of the employment and may not be included in the basic salary but is paid in addition to the basic salary. The employer must also take into account any evening and weekend bonuses when paying the salary. For more detailed instructions, see the collective labour agreement or general collective agreement in your sector.
If the young person does not accrue holiday pay during the period of employment, attach a shift roster showing the number of working days and hours worked. The hours worked by the young person are entered in the application in eAsiointi.
The shift roster must be drawn up for the young person for as long a period as possible, but at least one week. The shift roster must be made available in writing to the employee in good time, at least one week before the start of the period to which it refers. Thereafter, the shift roster may be changed only with the employee’s consent or for serious reasons relating to the organisation of work. (Chapter 7, Section 30 of the Working Hours Act)
Make sure that the young person receives adequate initiation for their job and that they have a contact person at work who they can turn to for help.
The employer is left with a deductible for salary costs. In addition, the employer is responsible for the statutory payroll expenses, which must also be shown in the pay slip.
Please note that the holiday allowance is not shown on the pay calculator.