maksuluokkia

Maksuluokkia are categories defined by the Finnish tax administration to determine the rate at which income tax and certain social security contributions are withheld from earnings. The class to which a person belongs is typically based on personal and family circumstances, such as marital status, dependents, and other income sources, and it influences the amount of tax credits and deductions that reduce the withholding from wages.

In payroll practice, the employer uses the worker’s maksuluokka information, typically provided through the tax card, to calculate the appropriate withholding. If a person’s situation changes—such as changes in marital status, dependents, or residence—the tax information should be updated to ensure the correct amount is withheld. The system of maksuluokkia has evolved with digital tax cards, but the underlying principle remains: classification affects how much tax is withheld and which tax credits are applied.

The term appears in legal and administrative texts and continues to influence certain social contributions and rules tied to income. In everyday language, people may refer more generally to tax cards, but the concept of maksuluokka persists in official documentation and payroll practices. See also verokortti (tax card), verotus (taxation), palkanmaksu (salary payment).