The audit indicated that the low number of undertakings that used the exemption partly explains the poor employment effects of the experiment. This audit examined the effects of an experiment that was conducted in 2003-2005, in which employers in northern Lapland and certain island municipalities were exempted from social security contributions, on employment and job creation. Twenty municipalities were included in the experiment. This document contains a summary of the main results of the audit. The entire audit report is available only in Finnish.
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