Partial owner selection is found in Payroll > Employee Register > Salary info.
The Partial owner selection reduces the percentage of unemployment insurance contributions if Employees’ Pension Act (TyEL) has been chosen as the pension insurance.
If Self-Employed Persons’ Pensions Act (YEL) or Farmers’ Pension Insurance (MyEL) has been chosen as the pension insurance, the Partial owner selection should not be activated. The selection can, however, be activated with these pension insurance types, but it doesn’t do any changes to the salary slip if YEL or MyEL has been chosen as the pension insurance. More information about entrepreneur’s insurance processing can be found here.
The table below includes the controls and processing of payment recipients in Procountor.
|
Pension insurance selection
| Partial owner selection |
Unemployment insurance contribution
|
Group life insurance and accident insurance contribution
|
Employee
|
TyEL
|
No
|
Yes
| Yes |
Partial owner
|
TyEL
|
Yes
| Yes, reduced |
Yes
|
Entrepreneur
|
YEL
|
No
|
No
|
No
|
More detailed information about the payment liability for unemployment insurance contributions is found here.