Ilmarinen / Pension and rehabilitation / Vocational rehabilitation / Rehabilitation allowance and rehabilitation increment / Rehabilitation allowance payment and taxation
Rehabilitation allowance payment and taxation
Rehabilitation allowance is taxable income. Read more about its payment and check the monthly payment dates on our website.
Payment of the rehabilitation allowance
During vocational rehabilitation, we will pay you either a rehabilitation allowance or a cash rehabilitation benefit plus a 33-per-cent rehabilitation increment.
We always make a separate payment decision once we have approved your rehabilitation plan and your work trial or training, for example, has started. Read more about the rehabilitation allowance and the cash rehabilitation benefit and rehabilitation increment.
We also pay reimbursements for travel costs and, if necessary, housing costs. Students will additionally be paid an allowance intended to compensate for various costs arising from studies. Read more about the reimbursement of expenses during rehabilitation.
Rehabilitation allowance payment date
You will start receiving a rehabilitation allowance once your rehabilitation begins. You will get the first instalment within about two weeks of when your work trial or vocational retraining starts. After that, the rehabilitation allowance for each month will be paid into your account on the first banking day of the month.
Payment dates in 2023
In 2023, the rehabilitation allowance will be paid into your account on the following days:
Submit to us
For the payment of the rehabilitation allowance, submit to us
- the agreement you have filled in together with the employer when the work trial or job coaching starts
- a study certificate, filled in by your school’s representative on our website when your studies start
- apprenticeship training agreements and the form ‘Employer’s application for rehabilitation allowance’ when your apprenticeship training starts.
Also send us your tax card
The rehabilitation allowance is taxable income, so we also require your tax card. If we grant you a rehabilitation allowance, send us a tax card calculated for a benefit. If we grant you a rehabilitation increment, send us a tax card calculated for a pension.
The preliminary decision on rehabilitation that you have received from us includes an estimate of the amount of your rehabilitation allowance. You can calculate your tax percentage based on it.
You can apply for a tax card through the tax authority’s MyTax online service. When applying for a tax card, select Ilmarinen Mutual Pension Insurance Company as the payer of the benefit you receive. This way, we will receive your tax information directly from the tax authority and your taxation will be up to date.
Please remember to send us your tax card also at the turn of the year if the payment of your rehabilitation allowance continues from February onwards. We do not receive your tax information automatically from the tax authority at the start of the year.
If we do not have your tax card
If you do not send us your tax card, we will withhold tax in accordance with the table below.
|EUR / month||Withholding %|
|5,10 - 780||20|
|780,01 - 1,230||25|
|1,230.01 - 1,680||30|
|1,680.01 - 2,340||35|
|2,340.01 - 2,760||40|
|2,760.01 - 3,960||45|
Once we receive your tax card, we will update the information and refund any excess tax paid into your account within approximately one week. We can only refund taxes in the year that we withheld them.
Check and change your tax information in our MyPension service
When your rehabilitation has begun and you have received the first payment from us, you can check your tax percentage in our MyPension service. You can also increase your tax percentage in our MyPension service, if necessary.
This is how you claim reimbursement of expenses
Claim reimbursements of expenses by logging in to our MyPension service and filling in the application for reimbursement of expenses. If you study, you do not need to claim the compensation paid to students separately; just send us your study certificate at the start of the autumn semester. The reimbursements of expenses are exempt from tax.