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Keski-Suomen LO 15.11.1988 1272 AI generated

Court ruled unemployment benefit does not exempt social security contributions when statutory conditions are not met.

Case Number Keski-Suomen LO 15.11.1988 1272
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court upheld the County Court's decision to order social security contributions despite the claimant receiving unemployment benefits under the Unemployment Insurance Act. The claimant argued that receiving one type of benefit precluded the other, but the court found the statutory conditions for exemption were not satisfied. Consequently, the court determined that the specific benefits received did not legally exempt the individual from paying social security contributions.

Legislator headnote

AI generated

Kansaneläkelain 6 § 1 momentti 4 kohta; Receiving unemployment benefits under the Unemployment Insurance Act does not exempt an individual from social security contributions if the statutory conditions for exemption under the Social Security Contributions Act are not met.

Keywords

AI generated
social security contributions unemployment benefits statutory exemption Administrative Court Kansaneläkelaki

Cited Legislation

AI generated
Kansaneläkelaki 6 § 1 momentti 4 kohta
AI generated
admin_2003_rovaniemi__145
Court allows deduction of unpaid pension insurance premiums from pension when business partnership ceased paying.
insurance_2003_8939-2001
Insurance court dismissed appeal; retroactive disability pension applies despite prior zero-rate rehabilitation allowance due to legislative change.
insurance_2008_4771-2006
Insurance court dismissed request to annul unemployment benefit decision due to lack of grounds for annulment.
insurance_1972_2614-1971
Family pension received from state cannot be considered when deciding exemption from insurance duty under YEL.
insurance_2003_3625-2001
Insurance court allowed appeal by overturning pension board decision regarding deceased spouse's disability pension calculation.

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Full text

Ratkaistava kysymys: miten kansaneläkevakuutusmaksu tuli verotuksen yhteydessä määrätä, kun verovelvollinen sai työeläkelakien mukaista työttömyyseläkettä, mutta ei saanut kansaneläkelain mukaista työttömyyseläkettä.

Lääninoikeus katsoi kansaneläkelaitoksen lausunnon (KELA:n lausunto lääninoikeudelle 30.9.1988) huomioon ottaen, että kansaneläkevakuutusmaksua ei voitu jättää määräämättä sen johdosta, että verovelvollinen oli saanut työeläkelakien mukaista työttömyyseläkettä.

KansaneläkeL 6 § 1 mom 4 kohta