Training compensation application
Training compensation application – Appendix to wage sum report
Before sending your application, please make sure that your company or community is entitled to training compensation.
Companies falling under the scope of application of the Business Tax Act or the Agricultural Income Tax Act should primarily
apply for a training-fee-related deduction from the Finnish Tax Administration.
1. Information on the employing company or community
Average number of employees
Number of training days eligible for compensation
Number of employees eligible for compensation
For 1 training day __________
For 2 training days __________
For 3 training days __________
I hereby assure that the requirements for training compensation have been met, that a training plan complying with the legal requirements
has been drawn up and that no wage subsidy has been received for the wage costs of employees for the training of whom the compensation
is being applied.
3. Signature and additional information
Person to contact
Signature and clarification of signature
Instructions for completing the form
Fixed-term or part-time contracts of employment are
converted into person-years by taking them into account as
relative shares. For example, a fixed-term contract of
employment for the period 1 June – 30 August (3 months)
corresponds to 0.25 person-years. The work period of a parttime employee is converted to person-years according to the
employment period's percentage share of full-time
employment. For example, working 50% of total working time
corresponds to 0.5 person-years.
Please make all the marks in the appropriate blanks on the form.
Unfortunately, due to the electronic processing of the forms no
information written outside the blanks will be received.
Send the form free of charge to:
Training compensation can be received by employers who are not
eligible for training deduction under Section 56(6) of the Business
Income Tax Act (360/1968) or Section 10f(6) of the Agricultural
Income Tax Act (543/1967). Training compensation can, therefore, be
received by, for example, municipalities, parishes, universities,
associations and foundations. Training compensation does not apply
to household employers.
Please indicate in the application the total number of training
days during the insurance year which entitle you to training
compensation. The maximum number of training days entitling
you to compensation is three per employee. One training day
computationally corresponds to six hours of training (a
minimum 6 hours is required for training compensation for one
day, while a minimum of 12 hours equals two days and a
minimum of 18 hours equals three days of compensation).
Training days are personal; the training hours of several
employees cannot be added together and used towards
The employer must apply for training compensation when they submit
the wage sum report by the end of January of the year following the
insurance year. The Unemployment Insurance Fund calculates the
training compensation sum on the basis of the information provided in
the training compensation application, and deducts it from the
employer's unemployment insurance contribution.
Information on the employing company or community
Please write your Business ID in the following format:
The insurance year is the calendar year during which the
training takes place for which compensation is applied. The
insurance year is indicated in four digits (e.g. 2014).
Please indicate in the application, in whole numbers, the
average number of employees during the insurance year. The
average number of employees is the sum of person-years
ordered by the employer. A person-year means work carried
out by a full-time employee for a full year.
Please specify in the application how many employees are
entitled to training compensation for one, two and three days.
Signature and additional information
If necessary, under Additional information, you may provide
further details concerning this application. You are not
required to enclose any training plans, personal data or other
documents with the application. The Unemployment Insurance
Fund will request such documents, if necessary.
Fill in the date and sign the notice.
Further information on training compensation is provided on the
Unemployment Insurance Fund’s website www.tvr.fi or by the
Fund’s Customer Service representatives, tel. +358 75 757 0500.