Practical examples

Ella starts her first employment as a social worker on 1 June 2024, and at the same time she joins the unemployment fund. Ella’s fixed-term employment lasts from 1 June 2024 to 31 December 2024.

Ella is on parental leave from 1 January 2025 to 31 May 2025. She then has another fixed-term employment from 1 June 2025 to 31 December 2025 and becomes unemployed starting on 1 January 2026.

The length of the work requirement is 12 calendar months, because Ella has worked at least half a month after 2 September 2024 → therefore, Ella falls under the 12‑month work requirement.

Ella’s work requirement accumulates based on earnings during the period 2 September–31 December 2024 (4 months) and 1 June 2025–31 December 2025 (7 months). In addition, the work requirement accumulates based on work weeks for the period before 2 September 2024. From that earlier period, Ella needs 4 work‑requirement weeks for the 12‑month work requirement to be fulfilled (four weeks equal one work‑requirement month).

During the transition phase, it is therefore possible to combine the work requirement in two different ways. Work‑requirement weeks are not “lost”; we are able to take into account the work done before 2 September 2024 as well.

Tiina was employed full-time from 1 January 2025 to 30 September 2025 and is applying for earnings-related unemployment allowance for the first time starting on 1 October 2025. Before this, she was a full-time student from 1 January 2023 to 31 December 2024 and did not work during that period. Prior to her studies, she worked full-time from 1 January 2022 to 31 December 2022.

The employment condition requires 12 calendar months of work and must be fulfilled within the review period. Normally, the review period is the last 28 months preceding unemployment, but it can be extended for an acceptable reason, such as a period of full-time studies.

When counting 28 months backwards from the start of unemployment, the review period covers the period from 31 May 2023 to 30 September 2025. During this period, Tiina accumulates only 9 months towards the employment condition. Because she was a full-time student from 1 January 2023 to 31 December 2024, the review period can be extended to cover the period of studies. As a result, the review period extends from 31 May 2022 to 30 September 2025.

Thus, the following periods are included in Tiina’s employment condition:

• 9 months from the review period between January 2025 and September 2025
• The missing 3 months of the employment condition are counted from her employment at the end of 2022

In this way, Tiina meets the employment condition and may receive daily allowance, provided that the other eligibility requirements are met.

More information about the review period can be found in the section Right to Earnings-Related Allowance.

Maija becomes unemployed on 1 September 2026. Her full earnings-related allowance is EUR 80 per day. However, payment of the allowance begins only after the waiting period. The waiting period is seven working days.

• From 1 September to 9 September 2026, the waiting period applies and no earnings-related allowance is paid.
• From 10 September 2026, Maija receives the full earnings-related allowance of EUR 80 per day.
• After the allowance has been paid for 40 days, it is reduced to 80% of the original amount. Maija’s allowance is then EUR 64 per day. From 5 November 2026, her allowance is EUR 64 per day.
• After the allowance has been paid for a total of 170 days, it is reduced to 75% of the original amount. Maija’s allowance is then EUR 60 per day. From 6 May 2027, her allowance is EUR 60 per day.

The staggering ends when Maija fulfils the employment condition again.

Kari works as a teacher at an adult education centre. His employment is full-time, but it includes unpaid and non-teaching holiday periods during which Kari may apply for earnings-related unemployment allowance (so-called periods comparable to lay-off). In this example, Kari is not paid holiday compensation for unused holidays.

Summer break 2025: Kari has an unpaid and non-teaching summer break from 1 May 2025 to 31 August 2025. His 12 calendar month employment condition is met, and the amount of the full daily allowance is EUR 75.00 per day. Because the allowance is paid on the basis of a 12-month employment condition, Kari also becomes subject to staggering of the daily allowance.

A waiting period is imposed on Kari immediately at the start of unemployment, covering the period from 1 May 2025 to 11 May 2025. Payment of the daily allowance begins on 12 May 2025. Kari is paid the full daily allowance from 12 May 2025 to 6 July 2025 (40 payment days). After this, the daily allowance is staggered to 80% of the full amount. From 7 July 2025 to 31 August 2025, Kari is paid a daily allowance of EUR 60 per day.

Autumn break 2025: Kari applies for daily allowance for the autumn break in week 42. The 12-month employment condition cannot yet be met again, as it was last met on 30 April 2025. During the autumn break, Kari continues to receive the daily allowance staggered at the 80% level (for 5 days).

Christmas break 2025: Kari applies for daily allowance for the period from 1 December 2025 to 11 January 2026. The 12-month employment condition still cannot be met again, so Kari continues to receive the daily allowance staggered at the 80% level.

Kari’s work continues in a similar manner: during unpaid holiday periods, he applies for daily allowance. In each case, it is assessed whether the 12 calendar month employment condition has been met again. If it has not been met, daily allowance may be paid (provided that the other conditions are met) staggered at the 80% level until a total of 170 payment days has been reached. After this, the daily allowance is staggered to 75% of the original amount (EUR 56.25 per day).

If the employment condition is met again, the full daily allowance is recalculated, a new waiting period is imposed, and the maximum duration counter is reset (300, 400 or 500 days). At the same time, the staggering counter is reset, meaning that Kari may again be paid the full daily allowance for the first 40 payment days, after which the allowance is staggered to the 80% level. Once daily allowance has been paid for 170 days, it is staggered to 75% of the original amount.

Anniina is employed full-time from 6 August 2024 to 31 May 2025.

She will be paid holiday compensation of €3360 on 13 June 2025.

Anniina’s calculated daily wage is €161/day. The allocation period of the holiday compensation is determined by dividing the amount of compensation by the calculated daily wage:

€3360 / €161 = 20.87 days → rounded down to 20 days

In Anniina’s case, the holiday compensation will be periodised to the period from 1 June 2025 to 27 June 2025.

If the employment condition is met again, a waiting period equivalent to 7 weekdays of unemployment must be set. The waiting period will begin after the holiday compensation periodisation, i.e., from 28 June 2025 to 8 July 2025. Daily allowance can be paid starting from 9 July 2025.

NOTE! Example figures have been used in the calculation. The exact periodisation time of the holiday compensation can only be determined during the processing of the application, once the exact amount of compensation is known and the calculated daily wage has been established.

Kiira has a fixed-term full-time employment contract as an adult education centre teacher from 1 September 2025 to 31 May 2026.

Kiira has an unpaid Christmas break from 16 December 2025 to 10 January 2026, which is a so-called period comparable to a lay-off, and she applies for unemployment allowance for this period. She is paid holiday compensation for the autumn term on 31 December 2025. In her case, the holiday compensation corresponds to 10 holiday days.

Due to the holiday compensation, earnings-related unemployment allowance cannot be paid for the period 16 December 2025–29 December 2025. No waiting period is applied in Kiira’s case, and therefore earnings-related unemployment allowance can be paid for the period 30 December 2025–10 January 2026.

Kalle is employed on a fixed-term contract from 1 January to 31 March 2026. He receives holiday compensation with each salary payment. The holiday compensation amounts to EUR 270 per month, for a total of EUR 810 over the three-month employment period.

When the employment ends, all holiday compensation paid to Kalle is allocated over a period. Kalle’s calculated daily wage is EUR 140. The holiday compensation is allocated as follows:

EUR 810 / EUR 140 = 5.79 → 5 days (rounded down).

Kalle’s holiday compensation is allocated to the period 1 April 2026–7 April 2026, and earnings-related allowance cannot be paid for that period.

Saija was employed full-time from 1 January 2025 to 31 December 2025. Her monthly salary was EUR 5,000, and her salary was paid on the last banking day of each month worked.

The employment condition is met for the entire employment period. Her total gross earnings during this period amount to

12 × EUR 5,000 = EUR 60,000.

The earnings are converted into a daily wage using the calculated number of working days, which is 21.5 working days per month. During the employment period, the calculated number of working days is therefore

12 × 21.5 = 258 days.

The calculated daily wage is

EUR 60,000 / 258 = EUR 232.56 per day.

When the employment ends, Saija receives EUR 8,000 in severance pay. The severance pay is allocated starting from the end of the employment, and no earnings-related allowance is payable during the periodisation period.

The periodisation period is calculated as follows:

EUR 8,000 / EUR 232.56 = 34 days.

The financial benefit is periodised to the period 1 January 2026–17 February 2026, and there is no entitlement to earnings-related allowance during this period.

After the periodisation period, a waiting period is applied. The waiting period can be served during 18 February 2026–26 February 2026.

Earnings-related allowance can be paid from 27 February 2026 at the earliest.

The maximum amount of adjusted daily allowance and salaries paid during the adjustment period cannot exceed the salary on which the daily allowance is based.

Example: Janne applies for daily allowance for the period from December 1, 2025, to December 31, 2025. In Janne’s case:

• His salary on which the daily allowance is based is €3,000 per month.
• His full daily allowance amount is €83.26 per day.
• On December 15, 2025, he receives salary of €2,500 from part-time work which will be adjusted.

Without the maximum amount -rule, part-time earnings would reduce the full daily allowance by €2,500 * 0.5 = €1,250 per month, or €58.14 per day. In this case, the adjusted daily allowance would be €83.26 – €58.14 = €25.12 per day, or €540.00 per month.

However, since the total of the adjusted daily allowance and the earnings exceeds the salary on which the daily allowance is based (€3,000), the maximum adjustment rule applies (€540 + €2,500 = €3,040). Therefore, the adjusted daily allowance can be paid at most €3,000 – €2,500 = €500 per month, or €500 / 21.5 = €23.26 per day.

Thus, Janne’s adjusted daily allowance amount is €23.26 per day!

Ismo receives adjusted daily allowance for the period 1 November 2025–30 November 2025, totaling 1,200 euros. His full daily allowance is 75.00 euros per day. The amount added to Ismo’s maximum time counter for the period 1 November 2025–30 November 2025 is:

1,200 € / 75.00 € = 16 days.

Sanna works part-time as a school assistant. Her working hours correspond to 77% of the working hours of a full-time employee, and she is paid a monthly salary based on that proportion.

In addition, Sanna occasionally works as a substitute teacher. For teachers, the working time of a full-time employee is 21 hours per week, which corresponds to 90.3 hours per month.

Sanna applies for an adjusted earnings-related allowance for the period 1 June–30 June 2026. During this period, she is paid:

• On 30 June 2026, her regular monthly salary for her work as a school assistant (working time 77%)
• On 15 June 2026, wages for substitute teaching work carried out in May, totalling 10 working hours

The working hours for the substitute teaching are compared to the working hours of a full-time teacher:

10 h / 90.3 h = 11%

The wages paid during the adjustment period therefore correspond to a total working time of:

77% + 11% = 88%

Because the working time calculated from the wages paid during the adjustment period exceeds 80% of a full-time employee’s working hours, Sanna is not entitled to an adjusted earnings-related allowance for that adjustment period.