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Calculating annual income on the basis of 3 months’ income

In certain situations, the amount of daily allowance can be calculated on the basis of 3 months’ income. In such a case, the annual income is not calculated on the basis of a 12-month reference period, but instead on the basis of the last 3 months of the reference period.

This method can only be used in certain situations. Your situation must have been one of the following during the 12-month reference period:

  • You attained a vocational qualification and completed a degree (e.g. a basic vocational qualification, a further vocational qualification, or a bachelor's or master's level university degree).
  • You performed military service or alternative non-military service.
  • You have been partly or completely absent from work after receiving a daily allowance for parents, because you have stayed at home caring for a child under the age of 3.
  • You have been partly or completely absent from work after receiving a daily allowance for parents, because you have stayed at home caring for an adopted child.
  • You have been absent from work because you have participated in the medical care of your child, who is under 16 years of age and has an illness or disability, at home or in a hospital.
  • You have moved to Finland from another country and you were not covered by the Finnish national health insurance while living abroad.

In addition, your income for the last 3 months must be higher than your income during the rest of the the reference period. Your income for the last 3 months multiplied by 4 must be at least 20% higher than your annual income determined on the basis of the full 12 month reference period.

If these conditions are not met, the amount of your daily allowance will be calculated on the basis of 12 months’ income.

Include the information in your application

Remember to mention in your application for daily allowance if you want the amount of daily allowance to be calculated on the basis of your income in the last 3 months.

Kela does not automatically check whether your annual income is higher calculated on the basis of 3 or 12 months’ income.

Last modified 26/9/2026