Submitting income information for early childhood education and care clients

New clients must submit their family’s income information for the purpose of determining the fee or give their consent to the highest client fee within one month of starting early childhood education and care. If income information is not submitted by the deadline, the highest customer fee may be charged (Act on Early Childhood Education and Care Customer Fees, Section 5).

Any changes in income must be reported immediately to the early childhood education and care fee office. Consent to access the registers must also be renewed. Information on changes in income cannot be obtained without notification from the guardian.

If income information changes during a calendar month, the changes come into effect at the beginning of the following calendar month.

An assessment of the family’s income is submitted via the early childhood education and care online service eVaka using the income assessment form. You must authenticate yourself strongly in the “Log in to Suomi.fi” section. A user ID is not required here. The family does not need to report their income if they give/have given their consent on the income declaration form to set the child’s care fee at the highest rate applicable during the early childhood education period for the time being. One consent to the highest fee category per family is sufficient. If you wish to have the fee recalculated based on the family’s gross income after this, a new income statement must be submitted.

No supporting documents need to be attached to the income statement form if the income data is available from the Income Register and/or Kela and the family gives consent to the use of these registers. Permission to access the Income Register or Kela’s register must be granted anew each time the family reports a change in income or when income is requested to be reported at least once a year.

Client fees are reviewed at least once a year. An automatic reminder to update income information is sent to clients via email. Clients must keep their contact information up to date. They can be updated in eVaka: eVaka > My Information. The client fee is not reduced retroactively. A request to review the client fee must be responded to by submitting an income statement, even if there have been no changes in income.

Attachments regarding business income and capital gains must be submitted along with the income statement.

Not all income information is available from the Income Register, so supporting documents must always be provided:

• grants
• alimony and child support
• income from abroad
• rental income (proof of the rent amount, the consideration, and any monthly interest on the loan for the dwelling in question)
• other capital income (including dividends, interest, and forestry income).

Supporting documents for entrepreneurial income:

New entrepreneur

• Decision on startup aid
• Current year's advance tax decision, if no profit and loss statement is available.
• Tax decision if capital income is also involved (dividends, interest, forestry, and rental income)

Business name

• Most recent profit and loss statement for the entire fiscal year
• Tax decision if capital income is also received

General partnership and limited partnership

• profit and loss statement and balance sheet
• document showing the partner’s share of the company’s taxable income if not clear from the profit and loss statement or balance sheet
• tax decision, if capital income is also involved

Limited liability company

• certificate signed by the accountant showing dividends (salary, commissions, and benefits in kind can be seen in the income register if consent has been given to use it—otherwise, supporting documents are also required)
• a tax decision if capital income is also involved.

If the decision to impose a contribution was based on incorrect information provided by the client or his representative, the contribution may be increased up to one year in arrears. The early childhood education fee will be adjusted to the detriment of the customer in accordance with Article 12 of the Act on Early Childhood Education Customer Fees for a maximum period of one year retroactively if the customer has not notified the City in writing of any changes in his/her circumstances that affect the fee within one month of the change.

Request for Correction

An appeal may be filed against a decision on fees for early childhood education and care within 30 days of receiving notification of the decision. Instructions for filing a request for correction are attached to the decision. You may submit a statement of family income as grounds for the request for correction.

If you are unable to log in to the online service, you can use the following PDF forms.