Income statement

• The maximum fees and income thresholds will change on 1 August 2026.
• Please respond to Päikky Survey by 31 March 2026.
• If you do not accept the maximum fee  submit your income documentation from March AND pre-completed tax return and tax decision from year 2024, by 31 March 2026.
• Must be submitted by every adult living in the same household as the child (adult children in the family do not need to submit them).

Income limits 1.8.2026

Client fees are index-linked

• Index adjustments are made every two years.
• The next index adjustment will be made in 2026.
• Section 16 of the Act on Client Fees in Early Childhood Education and Care.

*The gross income exceeding this income limit is used as the basis for the early childhood education fee.

If the size of your family is bigger than six, the income threshold for determining the fee is increased by 295 € for each additional underage child in the family.

How to calculate an estimated client fee for early childhood education with over 150 h/month

(Family’s gross income – income limit) x fee percentage = client fee for early childhood education

Here is an example of calculating the client fee for a family of five.

Income limits 1.8.2024 – 31.7.2026

Client fees are index-linked

• Index adjustments are made every two years.
• The next index adjustment will be made in 2026.
• Section 16 of the Act on Client Fees in Early Childhood Education and Care.

*The gross income exceeding this income limit is used as the basis for the early childhood education fee.

If the size of your family is bigger than six, the income threshold for determining the fee is increased by 275 € for each additional underage child in the family.

How to calculate an estimated client fee for early childhood education with over 150 h/month

(Family’s gross income – income limit) x fee percentage = client fee for early childhood education

Here is an example of calculating the client fee for a family of five.

• Children in the same family may have different early childhood education fees
• As child-specific income is used for the payment decisions (e.g. child support, pension or capital income of the child).
• This income only affects the client fee of the child in question.

• Certificate of the latest salary, showing accruals and holiday bonus from the previous 12 months or since the start of the employment.
• Report of adjusted unemployment benefit (in addition to part-time work).
• The latest pre-completed tax return AND tax decision. Can be found at www.mytax.fi → My taxes → Communication → Decisions and letters → Open decisions and letters → Mailbox or Archives.

• Student certificate
• The decision on a study grant, unemployment benefit, rehabilitation allowance/subsidy, adult education allowance or grant
• If you are working during your studies, submit a salary certificate or payslip indicating your accruals and holiday bonus from the previous 12 months or since the start of the employment
• The latest pre-completed tax return AND tax decision. Can be found at www.omavero.fi → Communication → Decisions and letters → Open decisions and letters → Mailbox or Archives.

• The decision on unemployment allowance, rehabilitation allowance or subsidy (also partial rehabilitation allowance), flexible or partial care allowance, sickness allowance or job alternation compensation
• Report of child maintenance allowance or support (income for the receiver, deduction for the payer)
• The latest pre-completed tax return AND tax decision. Can be found at www.omavero.fi → Communication → Decisions and letters → Open decisions and letters → Mailbox or Archives.

• Decision on pregnancy and parental allowance or child home care allowance.
• The latest pre-completed tax return AND tax decision. Can be found at www.omavero.fi → Communication → Decisions and letters → Open decisions and letters → Mailbox or Archives.

• A copy of the pension decision, also for a child (e.g. family pension)
• The latest pre-completed tax return AND tax decision. Can be found at www.omavero.fi → Communication → Decisions and letters → Open decisions and letters → Mailbox or Archives.

• Completed entrepreneur’s income statement
• All income reports listed on the entrepreneurs’ form (depending on the company form)
• The latest pre-completed tax return AND tax decision. Can be found at www.omavero.fi → Communication → Decisions and letters → Open decisions and letters → Mailbox or Archives.

• Report of rental income (a copy of the rental agreement and a certificate of the maintenance fees paid by the landlord)
• Report of dividend and interest income. For entrepreneurs this means an accountant’s report or a copy of the minutes of the last shareholders’ general meeting.
• The latest pre-completed tax return AND tax decision. Can be found at www.omavero.fi → Communication → Decisions and letters → Open decisions and letters → Mailbox or Archives.