Payment of salaries

The employer must pay the young person a salary in accordance with the collective agreement. The salary paid to the young person must be at least equal to the minimum salary for the employment condition. The employer is left with a deductible for salary costs.

If there is no collective agreement in the sector, the employee must be paid so that the minimum salary under the Unemployment Insurance Act is met (Chapter 2, Section 10 of the Employment Contracts Act). In 2026, the minimum salary to be counted as a condition for employment must be at least 1,463 €/month.

Below you can see examples of working time divisors used to calculate the hourly salary for young people with summer job vouchers:

• If the working time is 38 hours and 15 minutes (general working time), the divisor is 163, which gives the hourly salary (e.g., 1,463 € and full-time working hours of 38 hours and 15 minutes: 1,463 ÷ 163 = 8.975…)
  • Working hours for summer job vouchers are 30 hours per week, which means that the working hours and salary percentage for young people with summer job vouchers is 43%. Thus, the hourly wage for a young person using the summer job voucher will be 7.04 €.
• If the working hours are 36 hours and 15 minutes (office hours), the divisor is 152, which gives the hourly salary (e.g., 1,463 € and full-time working hours of 36 hours and 15 minutes: 1,463 ÷ 152 = 9,625)
  • Summer job voucher working hours are 30 hours per week, which means that the working hours and salary percentage for young people with summer job vouchers is 76%. Thus, the hourly wage for a young person using the summer job voucher will be 7.97 €.
• If the working hours are 37 hours and 30 minutes (office hours), the divisor is 160, which gives the hourly salary (e.g., 1,430 € and full-time working hours of 37 hours and 30 minutes: 1,463 ÷ 160 = 9,143…)
  • Summer job voucher working hours are 30 hours per week, which means that the working hours and salary percentage for young people with summer job vouchers is 80%. Thus, the hourly wage for a young person using the summer job voucher will be 7.32 €.

In addition to the basic salary, holiday pay and any evening and weekend bonuses must be paid. These may not be included in the basic salary but must be shown separately on the pay slip. If the employer hires a young person for more than 60 hours, the excess hours must also be paid in accordance with the collective agreement for the sector.

Annual leave allowance

If a young person works 14 working days or 35 hours in a calendar month, they will accrue annual leave under the Annual Leave Act. The annual leave allowance must be paid at the end of the employment and may not be included in the basic salary but is paid in addition to the basic salary.

If the young person does not accrue holiday pay during the period of employment, attach a shift roster showing the number of working days and hours worked. The application in eAsiointi must include the actual hours worked by the young person. If the total number of hours is less than 60 hours, the summer job voucher subsidy will be paid according to the number of hours worked.

Employer contributions

The employer is responsible for the statutory payroll expenses, which must also be shown on the pay slip. The age of the young person affects employer contributions. You can check the payroll expenses using the Palkka.fi service payroll calculator. Please note that the vacation pay is not shown on the pay calculator and is not automatically included on the pay slip when paying salaries through the Palkka.fi service. Instructions for paying vacation pay can be found on the Palkka.fi website.

The beneficiary of a grant or aid must be able to prove, on request, that the relevant obligations have been fulfilled. Health insurance, occupational pension insurance or unemployment insurance contributions need to be paid on the salary of an employee who is aged over 16. If the beneficiary’s activities do not involve the payment of salaries, there is no obligation to pay social insurance contributions. Read more about the social insurance contributions on the tax administration website.

Sick pay

In the event of illness, young people must be paid sick pay in accordance with the collective agreement for the sector. If there is no collective agreement, sick pay is paid in accordance with the Employment Contracts Act. Young people cannot be required to make up for lost working hours after they have recovered.

Pay slip

When paying salaries, you must always give the employee a pay slip. When applying for summer job voucher subsidy in eAsiointi, you must attach an official receipt of salary payment to the application. If you do not have an accounting firm or accountant, use the free Palkka.fi service to pay salaries. Salaries must be paid into the bank account specified by the young employee. Cash payment receipts, self-made salary receipts, or online bank receipts alone are not acceptable as pay slips.