During an insurance year, the Unemployment Insurance Fund collects prepayments of unemployment insurance contribution from the employer. As a rule, the final unemployment insurance contribution is determined after the insurance year has ended.
All forms and applications can be submitted to the Unemployment Insurance Fund either online or by post.
The liability to pay unemployment insurance contributions is based on the Act on the Financing of Unemployment Benefits (555/1998). Both employers and employees are obliged to pay unemployment insurance contributions.
As a rule, small employers and households acting as employers are liable for paying unemployment insurance contribution in the same manner as other employers.

The Fund's main source of income comprises the unemployment insurance contributions collected from employers and wage earners. The aim is determine the unemployment insurance contributions in such a manner that these could cover the annual expenses, and that the annual fluctuations in these would remain controlled and predictable.