Co-operation Committee March 26, 2026

In the municipality of Kihniö, the introduction of the level wage system was prepared by a local wage working group. The mayor, department heads, financial manager, wage secretary and chief shop stewards have been appointed to the local wage working group by a decision of the municipal board (Municipal Board of 3 March 2025, Section 43). After the introduction of the level wage system, the system and its wider functionality will be reviewed annually by the local wage group. Practice has shown that it would be necessary to establish a new position outside the wage groups, which combines the duties of a food service employee and a childminder. The duties of those in this wage group consist of basic food service duties, such as participating in meal production and dishwashing, as well as child care and upbringing duties.

Proposal: A new salary group will be added to the Kihniö Municipality KVTES salary level system as presented below.

Combined workers, basic food service tasks and early childhood education nanny (49RUOXXX)

Educational requirement: The positions require a suitable vocational basic qualification or a previous vocational qualification in the field.

The duties of those in this salary group consist of basic food service tasks, including participating in meal production and dishwashing, as well as child care and upbringing tasks.

Level criteria:

1. The task requires broader expertise due to the children's need for enhanced support or special support. Locally supplemented: More than 1/3 of the children in the group must be in need of enhanced support.

2. The role of a rotating childminder. The role involves working in several daycare units and/or changing groups regularly. This is a permanent arrangement where the child either rotates between daycare centers or rotates from one group to another within the daycare center on a regular basis.

3. 24-hour care and/or care open every day of the calendar week. The employee works in a daycare center that provides 24-hour care and/or a daycare center that is open every day of the calendar week in the position in question. The nature of the work includes the fact that the employee mainly works alone.

4. Cultural diversity and number of multilingual children emphasized in the group. The criterion is taken into account group-specifically only if it is a distinguishing task, i.e. the factor in question is not usually emphasized in the overall situation of the organization. A broader application of the level criterion in question is possible. Locally supplemented: More than 1/3 of the children in the group must be multilingual.

5. A demanding or diverse set of tasks, for example participating in different stages of special diet food production.

National level criteria:

A Normal level of competence and responsibility (none of the criteria are met)

B If even one level criterion is met, moves to level B

C If three of the level criteria are met, you move to level C

Decision: The draft decision was approved.

The prices of workplace meals in Kihniö Municipality have complied with the provisions and calculation bases of the Tax Administration's decision on fringe benefits regarding meal benefits. Meal benefits refer to an arrangement in which the employer offers the employee a meal at a lower price than the prevailing price or completely free of charge. The employer may provide the meal benefit as a taxable benefit or charge compensation from the employee.

Benefits are wages. The lunch benefit offered as a fringe benefit is taxable earned income and is treated as wages. The tax value of the benefit is added to the wage, in which case income tax is paid on it at the personal tax rate. Meals as a fringe benefit have been introduced for all personnel.

The Tax Administration's decision on the calculation criteria for fringe benefits to be followed in the 2026 tax return:

The monetary value of the nutritional benefit received in connection with institutional meals by staff of a hospital, school, daycare center or other similar institution is considered to be €6,60 per meal. The value of the nutritional benefit received in connection with meals by staff of a school, daycare center or similar institution for students or patients is €5,28 per meal.

The Human Resources Department has decided at its meeting on January 27, 2025, to grant personnel free access to the gym as a benefit to promote health and well-being at work. 12 people have currently used the benefit.

The staff has requested an alternative (or parallel) to the gym, i.e. free swimming opportunities in the health centre pool. Staff use of the pool has been low so far. A weekly free ticket could increase exercise. The price of one ticket is 3,50 and it could be given once a week for paid shifts. The ticket is personal and would be collected from the municipal office. The benefit is recorded in the costs of the administrative units.

In addition, the possibility of obtaining a reduction in the rental prices of municipal cottages has been presented,