Kokonaisansiotulot

Kokonaisansiotulot is Finnish for the total earned income of an individual within a tax year. In Finnish tax and social security contexts, it refers to the sum of income that is classified as earned income (ansiotulot), encompassing wages and salaries from employment and income from self-employment or entrepreneurship that is taxed as earned income. It may also include other work-related remuneration that is treated as earned income.

The concept is used to separate earned income from capital income (pääomatulot) and other non-earned sources. Capital income includes things like dividends, interest, and capital gains, while pension and certain social benefits may be treated differently depending on the policy context. The exact composition of kokonaisansiotulot can vary slightly by regulatory context, such as tax administration or statistical reporting.

Kokonaisansiotulot matters for fiscal and social benefits calculations. It influences marginal tax rates, deductions applicable to earned income, and the level of social security contributions. It is also a common figure in statistical analyses of labor income and in tax-year reporting, where individuals may have multiple sources of earned income, such as employment and self-employment, whose sums determine their kokonaisansiotulot.

In practice, individuals’ kokonaisansiotulot are determined from payroll records, tax statements, and self-employment income reporting, and are used alongside capital income to assess overall taxation and eligibility for certain earned-income-related benefits or credits. See also ansiotulot, pääomatulot, verotus, Tilastokeskus.