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Home » The right to deduct union membership fees will be abolished in 2026 – what should PAM members know?
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05.01.2026 09:07

The right to deduct union membership fees will be abolished in 2026 – what should PAM members know?

The right to deduct union membership fees in taxation will be abolished in 2026. But it still pays to be a union member – both in terms of benefits in euros and from an advocacy point of view. Read the facts about the change. 

Nainen miettii piirroskuvassa

The right to deduct union membership fees in taxation will be abolished at the beginning of 2026. Due to the government’s decision, membership fees can no longer be deducted in personal taxation. The Unemployment Fund’s membership fee, which is included in PAM’s membership fee, will continue to be tax-deductible. 

Membership fees for 2025 still deductible in taxation

Union membership fees paid in 2025 are still tax-deductible. PAM will automatically report its members’ membership fees for 2025 to the Tax Authority. The tax deduction will be taken into consideration in your tax return in the spring of 2026.

The abolition of the right to tax deduction will be reflected in taxation in 2026

From 2026 onwards, union membership fees can no longer be deducted in taxation. The change will therefore affect income taxation for 2026.   

The membership fee of the Unemployment Fund of Service Union United PAM is still deductible in taxation

The membership fee of the Unemployment Fund of Service Union United PAM (€7/month), which is included in PAM’s membership fee, will continue to be deductible in taxation. The Unemployment Fund is responsible for reporting the payments to the Tax Authority, so the members don’t have to report anything. The membership fees of the Unemployment Fund will appear in the tax return for 2026 that is sent in spring 2027.

Tax deduction – what has it meant for members?

The membership fee has not been deducted directly from the tax. Instead, it has reduced the taxable gross income. The impact of the tax deduction in euros has varied depending on income and tax rate. In practice, the benefit has ranged from a few euros to around ten euros per month.

What do you get with PAM’s membership fee?

PAM’s membership fee provides support, security and bargaining power in working life. Membership provides clear benefits measured in euros.

Legal aid and advice on employment issues

As a PAM member, union representatives, employment experts or lawyers will help you, for example, in the event of redundancy or in getting your outstanding wages back. The services are free of charge for PAM members.  

  • help from an employment expert €150–200/hour
  • legal advice €300–500/hour
  • legal costs of at least €20,000

Collective agreements and strong bargaining power

PAM negotiates better wages and working conditions for its members. Increased wages and allowances as well as improvements in holiday and parental leave conditions are reflected in euros in the long term.

Earnings-related allowance

If you become unemployed, you will receive earnings-related allowance through the Unemployment Fund of the Service Union United PAM. Without membership in the unemployment fund, the allowance is significantly lower. In addition, you will have access to various training and career services for the unemployed.  

Training and member benefits

PAM offers its members training that contributes to competence and coping in working life. The value of the training is 50–500 euros per participant. Thanks to member benefits, you can get discounts throughout Finland, including hotels and restaurants.

Collective strength

PAM is equal to its members and together we make sure that the voice of people working in service professions is heard. When we act together, we can address shortcomings in the workplace and secure working conditions. Collective strength is reflected in salaries, supplements and bonuses, working hours and in the fact that no one is left behind in working life.

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