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Liability component calculator

You can use the liability component calculator to calculate an estimate of the amount and percentage of the liability component. The calculator’s result is an estimate that is based on the information you enter. The result is not binding on the Employment Fund. 

The start date of a person’s entitlement to an unemployment allowance has a decisive impact on the liability component. The calculator works on the assumption that the person’s entitlement to unemployment allowance begins after the 5–7-weekday liability period following the end date of the employment relationship.  

As of 1 January 2024, holiday compensation paid in connection with the termination of employment will prevent the granting of unemployment benefit for the period into which the holiday compensation is divided. The calculator does not take into account the period for which the employee does not receive unemployment allowance due to the division of holiday compensation. For this reason, the calculator may show a result higher than the final liability component. 

Learn more about the liability component. 

The information you enter will not be stored on our system. 

Exceptional circumstances

The liability component calculator does not take into account factors such as financial benefits paid related to the termination of employment or any future increases in unemployment security. The calculator also does not take into account any breaks in the payment of the unemployment allowance, such as short-term periods of employment, sickness allowance or rehabilitation subsidy. 

The calculator does not take into account a transition security contribution deducted from the liability component. Read more about the transition security contribution and calculate a transition security contribution estimate. 

If, according to the estimates, both the liability component and the transition security contribution are invoiced for the same person, deduct the transition security contribution from the liability component.   

Due to the coronavirus pandemic, the maximum payment period for unemployment allowance has not elapsed 

Due to the temporary change of the law because of the coronavirus pandemic, the maximum unemployment allowance payment period (usually 500 days) has not elapsed for unemployed or laid-off persons between 1 July and 31 December 2020. The maximum payment period has also not elapsed between 16 March and 30 June 2020, if the person has been laid off and the lay-off began on or after 16 March 2020. Since the maximum payment period has not elapsed, the number of person’s benefit days may exceed 500 days.  

The change of the law may cause that the basis of the liability component changes, as a person may reach the age of 63 before he becomes eligible for continued unemployment allowance. The final amount of the liability component may differ from the amount given by liability component calculator, for example. 

Example 

The person was born on 1 October 1957 and the employment terminated on 30 September 2018. The person's first earnings-related allowance payment date was on 8 October 2018, and the last payment date before his 63rd birthday was on 30 September 2020.  

The person's entitlement to continued unemployment allowance would normally have started after the maximum payment period of 500 days had passed (about two years) starting from 7 September 2020. The continued unemployment allowance would have been paid until the last preceding weekday before the person's 63rd birthday on 30 September 2020, between 7 and 30 September 2020 (18 additional days). 

As the maximum payment period for the person's earnings-related allowance has not elapsed since 1 July 2020, he is not entitled to the continued unemployment allowance. For this reason, the basis for the liability component is the benefit expense corresponding to the actual earnings-related allowance (518-day allowance period) paid to the person after the termination of the employment. This is because he has reached the age of 63 before the entitlement to the continued unemployment allowance would have begun.  

Due to the coronavirus pandemic, it was possible to receive unemployment benefit during the waiting period  

Due to the temporary change of the law caused by the coronavirus pandemic, the unemployment funds and the Social Insurance Institution of Finland (KELA) have paid benefits regardless of the waiting period of the unemployment allowance. This applies to the waiting period for the unemployment allowance, which has started 16 March and continued to 31 December 2020. 

Under normal circumstances, the waiting period for unemployment allowance is five working days, during the time there is no entitlement to unemployment allowance. Therefore, the final liability component amount may be higher than the liability component calculator indicates. 

If you want to calculate a liability component estimate for several employees, you can use this Excel template. This way, you can easily find all your estimates in one place. The use of the Excel template is based on the information you enter. The result is an estimate, and it is not binding on the Employment Fund. 

1.    Download and save the Excel template.
2.    Enter the preliminary information you want in Excel.
3.    Enter the necessary information on the employee to be dismissed in the calculator one at a time.
4.    Enter the estimate information provided by the calculator in Excel.
5.    Save and, if desired, print the Excel document.

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Page updated: 20/12/2023