TN 1 (12-97)
GN 01731.015 Coverage and Contributions Under the Finnish System
A. Policy - Coverage
Coverage under the NPS is based on residence in Finland, while coverage under the EPS is credited based on a worker's earnings.
In general, all persons who reside in Finland, regardless of nationality, are covered by NPS.
All private sector employees age 14 and over, self-employed persons and farmers are compulsorily covered under EPS. Civil servants and seamen are excluded from EPS, but have separate pension systems.
B. Policy - Contributions
The Finnish Social Security system is financed by compulsory contributions from covered employees and their employers, self-employed persons, and by general revenue funds. Employers contribute to both NPS and EPS; employees and the self-employed contribute only to NPS.