Employers in the private and third sector can apply for the Espoo supplement for employment. The employer must have the appropriate workspaces and a supervisory manager for the person to be employed. The employee must be paid in accordance with the collective agreement and the working hours of the person to be employed must be at least 18 hours a week. If the sector has no binding collective agreement, the pay must be such it can be deemed to be reasonable and ordinary pay for the work in question. The pay of the person employed with the benefit may not only be based on the work performance. The benefit may not result in the employer dismissing or laying off other employees or making their employment part-time.
The Espoo supplement for employment can be granted if the employer has, in accordance with the Employment Contracts Act, offered work to its employees who have been dismissed or laid off due to financial or productional reasons and to its employees who work part-time. Dismissals or layoffs do no prevent granting the benefit, if the employer has no obligation to offer work to an employee it has dismissed or laid off. The employer may not have any relevant cases of neglecting taxes or statutory payments. Furthermore, the employer practicing business and industrial activity may not be an undertaking in difficulty referred to in the General Block Exemption Regulation and the employer may not have any unpaid recovery orders based on a ruling by the European Commission.
The benefit granted to the practitioner of business and industrial activity is always a de minimis benefit. The employer must present a report of the de minimis benefits granted to it for the current year and the two previous years.
The employer undertakes to use the Espoo supplement for employment for the purpose stated in the decision.
The employer must, upon request, deliver the employment-related documents to the processor of the Espoo supplement for employment.
The employer can be charged for any supplement granted on the basis of incorrect information or used for something other than the intended purpose. The employer can also be charged for the benefit if the employer does not provide the information requested.
If the person employed with the benefit does not start working, they discontinue working or they are dismissed, the matter must immediately be reported to the processor of the Espoo supplement for employment at palkkatuki@espoo.fi. The impact of the employment being disrupted due to dismissal or some other reason has on the Espoo supplement for employment is assessed case-specifically. If the employment ends prematurely, we will collect the Espoo supplement for the period the benefit continues after the end of the employment.
