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However, you cannot decide for yourself whether your business is part-time or not. It is up to the employment authority to determine and assess the extent to which your business activities employ you.
Effect of part-time business on earnings-related daily allowance
If, based on your workload, the employment authority has assessed that your business activity is part-time, we can pay you earnings-related daily allowance despite the business activity.
In the payment of the earnings-related daily allowance, we take into account the earned income you receive from business activities. This income reduces the amount of earnings-related daily allowance paid to you. You can read more about the adjusted earnings-related daily allowance in our databank.
The same applies if your full-time business is short-term. Full-time business activities are short-term if you are employed in them for a maximum of two weeks.
Disclosure of revenue
When you apply for earnings-related daily allowance as a part-time entrepreneur, we need information about your earned income. This earned income is offset, meaning it is taken into account when calculating the amount of earnings-related daily allowance paid to you.
When offsetting business income, we only take into account the portion of the income that constitutes earned income. However, we do not take capital income into account when paying earnings-related daily allowance.
As a rule, we adjust your business income based on your most recent final tax assessment. We divide your annual earnings into monthly income. When we pay you earnings-related daily allowance, we take this monthly income – calculated from your annual income – into account when determining the amount of the allowance. For example, when adjusting the daily allowance for 2026, we use the tax assessment completed in 2024 until the 2025 tax assessment is finalized.
The adjustment of business income is reviewed retrospectively once the tax assessment for the relevant year is finalized, so we ask you to submit your finalized tax assessment along with its breakdown. For example, earnings-related daily allowances paid in 2026 will be reviewed once the tax assessment for that year is finalized during 2027.
If you have just started a business and do not yet have your first tax decision, or if there have been significant changes in your income, you can provide us with other documentation of your income. We can use accounting records, financial statements, income statements, and a notebook for this purpose.
Salaries paid by a limited liability company or from invoicing services are generally taken into account based on the income data reported to the Income Register. You will receive instructions on reporting income when you apply for daily allowance for the first time.
Assessment of the part-time activity
When you report your business activity to the employment authority, you will be asked to provide an account of the amount of work required for the activity.
Respond to the request for clarification without delay and with care. The Labour Authority will await your response before it issues a statement on the matter. For our part, we cannot pay the earnings-related daily allowance until we receive a statement from the employment authority. You can therefore influence the speed of processing your earnings-related daily allowance application by responding to a request for clarification as soon as you receive it.
In evaluating the main and secondary activity of your employment, the starting point and the decisive factor is the amount of work required by the business at the time. For example, the Labour Authority does not take into account the potential future workload of employment in business.
If the amount of work required for your business activity is currently large enough to prevent you from receiving a full-time job, employment in the business activity is full-time. The assessment is based on an overall consideration in which the employment authority takes into account all evidence of the employment status of the activity.
The estimate of the workload is mainly based on what you yourself tell about the workload. On the other hand, for example, the income you receive from business activities or the lack of income does not have a direct impact on the assessment of employment, as even low-profit or loss-making activities can employ you in such a way that it is not possible to accept full-time work.
Your business can be considered as a secondary activity on the basis of sufficient employment during business operations. If you have been working full-time for at least six months during your business or have fulfilled the employee’s condition regarding employment during your business, for example, with part-time work, the employment authority may consider the amount of work required by your business to be minor as intended.
However, considering a business to be a secondary activity on the basis of the above-mentioned employment requires that there are no changes in the scope of the activity. If your activity expands after unemployment begins, the employment authority will assess whether your activity is still part-time.
You can also demonstrate that the business has been sidelined by, for example, full-time, normally advanced studies that have lasted at least six months during the business.
If your employment in business activities lasts for no more than two consecutive weeks, the employment authority will not determine the main or secondary activity due to the short duration of the activities.
