CHILD AND FAMILY POLICY IN FINLAND

Maintenance allowance
The maintenance allowance is intended to safeguard the maintenance of children under the
age of 18 residing in Finland in situations where one of the parents fails to provide adequate
financial support for the child. The body responsible for paying maintenance allowances is
the Social Insurance Institution. Maintenance allowance is paid from public funds if
■ a parent liable for maintenance has failed to pay the agreed amount of child support,
■ a parent liable for maintenance has insufficient means to provide an adequate level
of child support,
■ the agreed level of child support is lower than the maintenance allowance,
■ paternity of the child has not been confirmed, or
■ the child was adopted by a single parent.
If a maintenance allowance is granted on the grounds of a parent’s failure to pay the
agreed amount of child support, the Social Insurance Institution collects the money from
the defaulting parent in arrears. Maintenance allowances are only available to parents who
have a child support agreement confirmed by the municipal social welfare office or a court
order for the payment of child support.
Taxation
Finland moved from joint to independent income taxation in 1976. The shift to independent
income taxation and the abolishment of family-based tax deductions has simplified and
clarified taxation and increased paid employment among married women.
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