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The employer's liability component in the unemployment insurance contribution applies to employers whose payroll serving as the basis for the calculation of the unemployment insurance contribution exceeds the minimum level of 1.5 million euros. This covers the payroll for the year preceding the dismissal.
If, during the year of dismissal or in the year preceding the dismissal, the company has undergone mergers prior to the day of dismissal, the employer's liability component within the unemployment insurance contribution will be determined on the basis of the merged companies' total payrolls, these payrolls having been used as the criteria for unemployment insurance compensation for the year preceding the year of dismissal.
Together, the merged companies form an employer, as referred to in the Act on the financing of unemployment benefits, after the merger has been registered at the Trade Register. At the minimum level, the compensation fee is zero. As the amount of payroll increases, the compensation fee increases linearly until the maximum limit of 24 million euros is reached. This corresponds to an employer's compensation fee of 80 per cent of the benefit costs.
The total payroll limits mentioned above are from the year 2004, and are subject to annual revision by means of a wage coefficient specified in the Employees' Pension Act. The payroll limits revised by means of the 2012 wage coefficient are 1,936,500 and 30,984,000 euros. The payroll limits revised by means of the 2013 wage coefficient are 1,990,500 and 31,848,000 euros, respectively.