FinlandKela
Report holiday pay to Kela, not a self-calculated reimbursement
Employers must report only the part of the holiday pay or holiday compensation that accrued by law from the family leave. Kela calculates the reimbursement and applies its cap.
By Taxxa AI OyPublished 25 August 2026
Employers applying to Kela for annual-holiday costs arising during family leave must report the statutory holiday pay or holiday compensation accrued for the relevant leave period.Kela Kela expressly instructs applicants not to enter a reimbursement amount they have calculated themselves
Kela: Kela calculates the amount from the information the employer reports.
Kela
The distinction affects both the calculation and its ceiling. Compensation is based on the annual income used for the employee’s parental allowance, divided by 300 and multiplied by 1.21Kela
Kela. It is paid for 2.5 days per qualifying calendar month.
Finlex The total cannot exceed the statutory holiday pay or holiday compensation the employer must pay for the relevant period, multiplied by 1.21.
Finlex
A month qualifies where the employee had at least 14 days of the covered family leave, statutory annual holiday accrued for that time, and Kela paid parental allowance for at least 14 days in that month.Kela
Kela Kela counts these thresholds in arkipäivät
Kela, and its instructions state expressly that Saturdays are arkipäivät
Kela — so this is not a Monday-to-Friday count
Kela. Kela’s instructions cover pregnancy, special pregnancy and parental leave. Statutory holiday accrual during pregnancy and parental leave is limited to the first 160 arkipäivät
Kela on that same Saturday-inclusive basis
Kela; special pregnancy leave can generate additional qualifying accrual for its duration
Kela.
Kela illustrates the calculation with annual income of €42,000 and six months of family leave, of which four qualifyKela.
Kela The compensation is €1,694.
Kela The statutory holiday pay in the example is €1,575
Kela, giving a ceiling of €1,905.75 after multiplication by 1.21
Kela. The amount the employer reports as holiday pay is therefore €1,575, rather than the €1,694 benefit calculated by Kela.
Kela
Holiday bonuses and return-to-work bonuses are excluded.Kela Report the pay attributable to the family-leave period, not the dates when the employee later takes annual leave.
Kela Where family leave is taken in separate periods, the application must identify the relevant periods and their accrued holiday pay.
Kela Kela also permits an estimate of the holiday pay in an advance application
Kela, but processes it only once parental allowance has been paid for 160 arkipäivät, or the individual allowance period has been paid
Kela.
The application deadline is two years from the beginning of the calendar month for which compensation is claimed.Kela Employers can apply through Kela’s employer service or the Incomes Register; paper form SV 18 is another route described in the instructions.
The legal basis is the Health Insurance Act, Chapter 14, sections 1 and 3. The procedural basis is Kela’s guidance on reimbursement of annual-holiday costs.
Enter the statutory holiday pay or compensation accrued during the qualifying family leave and let Kela calculate the reimbursement.