The fee for early childhood education is determined by the family's monthly income. If the monthly income varies, an average is taken over a longer period.
When determining the payment, the taxable earned and capital income and tax-exempt income of the child, his or her parent or other guardian, and of the person living with them in a joint household, in marriage or in marriage-like circumstances, are taken into account.
Income does not include child allowance, benefits under the Disability Benefits Act (570/2007), child increase under the National Pensions Act (568/2007), housing allowance, medical care and research expenses paid on the basis of accident insurance, military allowance, study grant, adult education allowance, housing allowance for study grants, activity allowance and travel allowance paid as income support, maintenance allowance under the Social Insurance Institution Rehabilitation Benefits and Rehabilitation Allowance Benefits Act (566/2005), expense allowance under the Public Employment and Enterprise Service Act (916/2012), scholarships and other similar grants paid for studies, compensation for family care costs, or child home care support.
Child support payments are taken into account as a deduction from income. An acceptable receipt must be presented for their payment.
Income statements to be submitted:
Employee
Student
Beneficiary
On parental leave
Pensioner
Entrepreneur
Capital, dividend, interest, rental and forestry income
Reporting income information to determine customer fee
Checking income information
If the total monthly income on which the customer fee is based changes by at least 10%, the family is obliged to submit new income information for the purpose of checking the fee. According to the Customer Fee Act, if income increases, the municipality has the right to check the income retroactively. When the family submits its income information, the fee is checked to reflect the family's earnings. The check is always made from the beginning of the calendar month following the notification and these changes are valid for at least 3 months.