Later benefit payers must report regress on tax-free support as Muu etuus

Payers of a later taxable benefit pick up a reporting duty on the regress they forward to another payer.Vero Where the earlier benefit for the same period was tax-free — for example income support or housing allowance granted by Kela, including pensioner's housing allowance under the Act on housing allowance for pensioners (571/2007) — and the later benefit for that period is taxable, TVL 112 a §(3) does not applyVero: the later income is in full the recipient's taxable income, with withholding, even though part of it is paid to the first benefit's payer.Vero And even though the earlier tax-free income support was never reported to the income register, the later taxable benefit's payer now reports the regress share paid to the other payer on its own benefit reportVero, using income type "Muu etuus"Vero.

The distinction turns entirely on the earlier benefit's tax status.Vero TVL 112 a §(3) covers only the case where the earlier benefit was taxableVero: a payment the later payer makes straight to the earlier taxable benefit's payer is then not taxable income at all, and no withholding is taken on it. But where the earlier benefit was tax-free and the later one taxable, the later payment is taxed in full in the payment year, including the part that settles the earlier benefitVero — the deep recovery guidance's example taxes a 500-euro retroactive pension in full even though 100 euros of it repays earlier tax-free income support. The reissued guidance supplements its example 23 in chapter 4.2, an unemployment-fund regress against earlier income support, to carry the same instructionVero.

A stale fund duty disappears. The unemployment fund no longer has to give Verohallinto a separate annual notification about unemployment-benefit days for 2022 on top of its register reporting — a year-specific obligation whose time has passed. Register reporting of the benefits themselves continues unchanged.

Both language versions are reissued together: the Finnish Etuudet: takaisinperintä ja regressi and the Swedish Förmåner: återkrav och regress, each valid from 1 January 2027 until further noticeVero. For benefit payers and their reporting advisers the practical point is one new line on the benefit report: regress that repays earlier tax-free support goes in as Muu etuus (Annan förmån)Vero. Legal basis: TVL (1535/1992) 112 a §, applied through Vero guidance Etuudet: takaisinperintä ja regressi.