For Finland, the agreement applies to old-age, disability, and survivors' pensions
insurance under the National Pension Scheme and the general Survivors' Pension Scheme;
the Employment Pension Scheme (including the pension schemes for the self-employed
and for persons in the employ of the State, the Church and the communes, and the Seamen's
Pension Scheme); the Employer's Social Security Contributions Act; sickness and maternity
insurance; and, child allowances. If an employee is exempt from Finnish social security
coverage as a result of the agreement, no contributions are due under these programs.