Payment and taxation of rehabilitation allowance

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. Read more about the rehabilitation allowance and rehabilitation increment

We make a payment decision concerning rehabilitation allowance or rehabilitation increment when we have approved your rehabilitation plan and, for example, your work trial or training has begun.

Information required for payment of the rehabilitation allowance

We need the following information for payment of the rehabilitation allowance:

• the agreement you have filled in together with the employer when the work trial or job coaching starts
• an Ilmarinen study certificate (in Finnish), filled in by your school’s representative on our website when your studies start
• apprenticeship training agreements and the Employer’s application for rehabilitation allowance form when your apprenticeship training starts.

Read more about reimbursements of expenses during rehabilitation

Rehabilitation allowance payment date

You will receive the first instalment within about two weeks of receiving a decision on your rehabilitation allowance. 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 2026

Taxation of the rehabilitation allowance

The rehabilitation allowance and rehabilitation increment are taxable income. We cannot use a salary tax card when paying rehabilitation allowance.

If we grant you a rehabilitation allowance or rehabilitation assistance, send us a tax card calculated for a benefit.

If we grant you a cash rehabilitation benefit and rehabilitation increment, send us a tax card calculated for a pension that takes the amount of rehabilitation increment into account.

Also note the following when applying for a tax card

The preliminary decision on rehabilitation that you have received from us includes an estimate of the amount of your rehabilitation allowance. You can use that as the basis for ordering a tax card at vero.fi.

When applying for a tax card in the MyTax service, select Ilmarinen Mutual Pension Insurance Company as the payer of the benefit. This ensures that we 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 during the following year. 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 a tax card, we will withhold tax on your rehabilitation allowance at the rate determined in the decision of the Tax Administration. 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.

Tax percentage if we do not have your tax card

Check and change your tax information in MyPension

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 the ‘My information section’ of MyPension service.