FinlandKela
Kela clarifies the 80% working-time route to flexible care allowance
Employer guidance now includes the alternative to the 30-hour limit and says actual weekly hours must not exceed the hours certified by the employer.
By Taxxa AI OyPublished 7 September 2026
Kela’s employer guidance now expressly includes the alternative working-time test for flexible care allowanceKela: an employee caring for a child under three may qualify when working 1–30 hours a week or no more than 80% of the sector’s normal full-time hours
Kela. The guidance also states that the employee’s weekly working hours must not exceed the weekly hours reported by the employer
Kela.
The percentage test concerns eligibility for the allowance; the separate certificate instruction concerns the employee’s weekly working hours. The earlier employer guidance mentioned only the 30-hour ceiling.Kela The percentage alternative already appears in legislation
Finlex, so its inclusion in the guidance is a clarification of the eligibility test, rather than the creation of a new entitlement.
Under the statutory test, the parent or other guardian must actually reside in FinlandFinlex, participate in caring for a child under three
Finlex and belong to an eligible working category, including employees
Finlex. Average weekly working time determines the allowance tier
Finlex: the higher tier covers no more than 22.5 hours or 60% of normal full-time hours
Finlex; the other tier covers more than 22.5 and no more than 30 hours, or no more than 80% of normal full-time hours
Finlex. Both parents may receive the allowance for the same calendar month if they are not absent from work simultaneously to care for the child
Finlex. It is not paid to a parent while that parent receives parental daily allowance or personally cares for the child while receiving home care allowance
Finlex.
The employer supplies the working-time certificate through Työnantajan päiväraha- ja korvauspalvelu or form WH9Kela. Kela separately describes partial care allowance for employees working 1–30 hours a week because they care for a child in the first or second school year; the 80% alternative is stated for flexible care allowance.
The guidance also adds a home care allowance sectionKela: a parent or other guardian may receive it for home care of a child under three who has no municipal early childhood education place
Kela. This is a separate benefit from the working-time-based allowances
Finlex.
The legal basis for these childcare benefits is Laki lasten kotihoidon ja yksityisen hoidon tuesta (1128/1996), particularly sections 3, 13 and 13 a.Finlex
Check that the employee’s weekly working hours do not exceed the hours stated in the working-time certificate supplied to Kela.