Change in solvency

The total monetary amount of the fine is calculated according to the unit fine system. In it, the number of unit fines based on the nature of the act is multiplied by the monetary amount of the unit fine, which in turn is determined by the solvency of the person being fined.

The unit fine is determined on the basis of net monthly income

The monetary amount of the unit fine is one sixtieth of the average net monthly income of the person being fined, after deductions such as a basic consumption reduction of EUR 255. The minimum amount of the unit fine is EUR 6.

Net monthly income includes all taxable earned income and capital income, employee benefits and, for example, pensions and the majority of social benefits. As a rule, net monthly income is assessed on the basis of tax data, so the information may be outdated.

Income included in net monthly income

The average monthly income of person ordered to pay a fine is calculated based on the person’s gross earned and capital income. In addition, pursuant to the income tax act (Tuloverolaki 1535/1992), other tax-exempt dividend income within the meaning of sections 33a to 33c, other tax-exempt income within the meaning of section 33d, and tax-exempt surplus and other distributions of profit within the meaning of sections 33e to 33g are included in the person’s average monthly income.

Tax-exempt dividend income includes dividends paid by publicly listed companies (section 33a), dividends paid by other than publicly listed companies (section 33b, according to which 75% of dividend income is tax-exempt up to EUR 150,000, depending on the mathematical value of the shares), dividends paid by companies outside Finland (section 33c), and dividend income within the meaning of other relevant provisions (33d, e.g. disguised dividend) and surplus from a co-operative and other distributions of profit.