General Government Fiscal Plan for 2023–2026: Policies to safeguard Finland’s future, sustainable growth and security

Prime Minister Sanna Marin’s Government has agreed on the General Government Fiscal Plan for 2023–2026. In its spending limits discussion, the Government decided on extensive measures that will strengthen security, create a vision for the future and build sustainable growth.

The decisions in the General Government Fiscal Plan include policies to promote research, development and innovation activities and to strengthen sustainable growth in the future. In 2023, the central government’s contribution to research and development (R&D) activities will be increased by EUR 350 million compared with the previous spending limits. In addition, the Government has decided that an R&D tax incentive based on an extra deduction will be introduced as part of the R&D funding package from next year onwards. 

The security environment in Finland and Europe has changed as a result of Russia’s war of aggression. With these decisions, the Government will make significant investments in national defence, cyber security, border security and help for those fleeing the war in Ukraine. In the budget planning period, an annual increase of about EUR 130–200 million will be allocated to the operating expenditure of the Defence Forces and an increase of about EUR 1.5 billion will be allocated for procuring defence materiel. The Government will also decide on defence funding in the next supplementary budget proposal. Essential expenditure increases directly related to the situation will be covered by funds not incorporated in the spending limits.

The aim of the economic policy of Prime Minister Marin’s Government Programme is to increase wellbeing and prosperity. In accordance with the decisions made in the government spending limits discussion, the funding to launch the operations of the wellbeing services counties will be secured, together with the funding for the seven-day maximum waiting time for access to care. The financial base for vocational education and training will be strengthened in relation to the Ministry of Finance’s proposal and an additional index increase will be made to social security benefits this year to compensate for the rise in living costs.

The Government’s economic policy aims to achieve ecologically and socially sustainable economic growth, high employment and sustainable general government finances. The Government decided to implement the permanent savings of EUR 370 million decided last year by lowering the expenditure ceiling and by allocating EUR 328 million of these savings to the administrative branches. (See entries in the meeting minutes).

1. Sustainable growth and a balanced economy - policies to strengthen future growth

Investment in research, development and innovation

Finland aims to increase research and development expenditure to 4% of GDP by 2030. Government R&D funding will be approximately EUR 2.3 billion in 2023.

In 2023, the central government’s contribution to research and development (R&D) activities (appropriations and authorisations) will be increased by altogether EUR 350 million compared with the previous spending limits. 

The RDI grant authorisations of Business Finland will be permanently increased by EUR 63 million, together with a non-recurrent increase of EUR 60 million made to the 2023 authorisations for financing of leading companies and the introduction of an authorisation of EUR 10 million for a new regional RDI funding instrument. EUR 20 million will be allocated to the R&D package for nutrient recycling in 2022–2023. EUR 20 million will be allocated to the R&D package for nutrient recycling in 2022–2023.

The research project authorisation of the Academy of Finland will be permanently increased by EUR 147 million, and a non-recurrent authorisation of EUR 10 million for 2023 will be allocated for national co-financing of EuroHPC operations. The budget authority for strategic research will be increased by EUR 25 million compared to the previous spending limits, with EUR 7.5 million allocated to financing CSC research infrastructure in 2023, EUR 12 million in 2024 and EUR 15 million from 2025 onwards. A permanent increase of EUR 5 million will be allocated to reinforce the R&D activities of universities of applied sciences. A permanent increase of EUR 5 million will also be allocated to the administrative branch of the Ministry of Social Affairs and Health for government funding of health care units for university-level research and for university-level research in social work as of 2023.

In addition, the Government has decided that an R&D tax incentive based on an extra deduction will be introduced as part of the R&D funding package from 2023 onwards. The tax incentive will be formulated to ensure that its annual economic impact would be approximately EUR 100 million on a static basis.

The General Government Fiscal Plan also sets aside R&D increases of the same size in future years of the next parliamentary term in order to increase R&D expenditure to 4% of GDP in line with parliamentary guidelines. Allocation of funding will be outlined later in the context of future budgets and General Government Fiscal Plans, which will also review the impact of the actions on authorisations and appropriations. The situation of national sectoral research institutes will also be assessed as a whole in the government budget session.

Green transition and boosting investment – temporary measures to strengthen self-sufficiency and ensure security of supply

Russia’s invasion of Ukraine has further underlined the need for a rapid disengagement from foreign fossil energy and a boost to the green transition in various sectors of society. Investments in the green transition and in clean domestic energy sources will reinforce Finnish self-sufficiency and security of supply.

A decision was taken during the Government spending limits discussion to boost investments in the green transition that increase national self-sufficiency by preparing a temporary priority for such investments in permit processing. Amendments to legislation will reinforce contact and information exchanges between public authorities. More resources will be allocated to permit and other administrative procedures, and to digitalisation. Total appropriation increases for 2023–2026 will be EUR 36.8 million.

The Government also decided that, as a matter of urgency, the Ministerial Working Group on Preparedness will outline a package of acute measures to ensure national security of supply in a rapidly changing security environment, safeguarding the generation and availability of reasonably priced energy under current conditions and in the near future.

The Ministerial Working Group will also outline a package of measures to strengthen energy self-sufficiency and security of supply, with a view to significantly accelerating disengagement from fossil energy and supporting the introduction of new technology.

Investment in human wellbeing, social security benefits and education and training 

Rising energy prices and Russia’s invasion of Ukraine have increased the cost of living. During the current year, and by no later than 1 August 2022, the Government will bring forward an index increase in social benefits corresponding to the rise in the cost of living. The increase will also be reflected in the pension income allowance. A preliminary estimate indicates that the impact on benefit expenditure will be some EUR 120 million and the measure will reduce the tax revenue by an estimated EUR 60 million. The estimates will be specified in the second supplementary budget for 2022.

The taxation impact in 2022 of bringing forward the national pension index increase will not lead to changes in tax calculations related to the health and social services reform.
Promoting human wellbeing and reducing inequality are key objectives of the Government. Funding will be ensured for the launch of wellbeing services counties, with an additional authorisation of EUR 100 million set aside for ICT costs in these counties. A total of EUR 8.4 million has also been reserved for maintaining and improving the information management of the rescue services during the budget planning period.

The Government will continue implementing the seven-day maximum waiting time guarantee. A total of EUR 95 million has been reserved for improving the maximum waiting times for access to care. The appropriation reserve will rise to EUR 130 million over the general government finances plan period. The details will be specified when drafting the Government proposal.

The Government has decided to reinforce the funding base for vocational education and training by EUR 50 million from 2023 onwards. The personal income limits of students with respect to study grants will be increased by 50% of the 2021 level as of 2023, increasing the level of appropriations by EUR 23.9 million by the year 2026.

Financing of Veikkaus Oy beneficiaries

A comprehensive reform of financing of Veikkaus Oy beneficiaries that will channel gambling revenues into universal government income and place the said beneficiaries within the scope of the spending limits procedure has previously been outlined in Parliament. This change will also be implemented in the General Government Fiscal Plan from 2023 onwards.

The 2023 funding level of EUR 990 million set out in the General Government Fiscal Plan already corresponds to the 2024 funding level according to the parliamentary policy outline.

Sustainable Growth Programme

The General Government Fiscal Plan for 2023–2026 includes Recovery and Resilience Plan expenditure according to the total appropriations of the Recovery and Resilience Plan. The timing of this funding allows for changes in the timing of budget authorities decided when preparing the budget proposal for 2022.

The General Government Fiscal Plan includes the following expenditures from the Recovery and Resilience Plan: EUR 619 million in 2023, EUR 421 million in 2024, EUR 197 million in 2025 and EUR 75 million in 2026. The revenue estimate for payments from the European Union is EUR 0.5 billion in 2023 and EUR 0.4 billion annually for 2024–2026.

The tax reform in health and social services increases central government tax revenues in 2023, with tax revenue growth slowing towards the end of the budget planning period

The Government is also seeking to reinforce conditions for economic growth and the budgetary position of central government finances through taxation.

Central government tax revenue will grow by approximately 29% in 2023. This growth will largely be due to the health and social services tax reform, involving a total transfer to central government of EUR 14.6 billion in municipal taxes on corporate and earned income for financing the functions of wellbeing services counties. A reduction in earned income taxation will accompany the transfer of tax revenues to ensure that the reform does not result in higher taxation of taxpayers.

Growth in central government tax revenues is projected to ease off towards the end of the spending limits period with a slowing of growth in the economy and employment. Tax revenues will grow by an average of more than 3% in 2024–2026. Energy, car and vehicle tax revenues will fall during the budget planning period due to a reduction in tax bases and vehicle emissions. 

Earned income tax bases are subject to annual index revisions to prevent increases in taxation due to a rise in the general level of earnings or to inflation. An increased earned income deduction for older people will take effect in 2023.

The Government is also seeking to support conditions for economic growth through taxation. An R&D tax incentive based on an additional deduction will be introduced as part of the R&D funding package from 2023. The tax incentive will be formulated to ensure that its annual economic impact would be approximately EUR 100 million on a static basis. 

Previously outlined changes to reinforce the tax base will also take effect during the budget planning period.

2. More resources to increase Finland’s security

Russia’s invasion of Ukraine that started in February 2022 changed the security environment of Finland and that of the whole of Europe. The effects of Russia’s aggression will be felt also in the Finnish economy as the uncertainty related to war will decrease consumer and business confidence and accelerate inflation while the energy sector faces turmoil. 

The Government of Prime Minister Marin will address the needs caused by the war in the General Government Fiscal Plan and the supplementary budget proposal, which is due to be submitted to Parliament in May. As part of the General Government Fiscal Plan, the Government has decided on significant investments in military defence, border security and cyber security, and it will allocate significant funding to help people fleeing the war in Ukraine. 

Defence Forces appropriations to be increased

The change in Finland’s military environment requires that the national defence capability be strengthened in the long-term and that the Defence Forces be given additional resources, on a fast schedule, both in the short term and in the medium term. Additional resources will be allocated without delay already this year. In the budget planning period, an annual increase of about EUR 130–200 million will be allocated to the operating expenditure of the Defence Forces. This will be used, for example, to gradually increase the number of personnel in the Defence Forces, raise the number of reservists in refresher training, improve the level of materiel maintenance, and secure the readiness of the Defence Forces.

An increase of about EUR 1.5 billion will be allocated for procuring defence materiel over the budget planning period, with the intention of using it to procure anti-tank and anti-aircraft weapons, combatant gear, artillery ammunition, field maintenance materiel, anti-ship missiles and air defence missiles, among other things. Included in the spring supplementary budget to improve defence capability, these projects will be launched with a procurement authorisation of EUR 1.75 billion, extending until 2027.

EUR 163 million will be allocated to the Border Guard for the procurement of new surveillance aircraft. More detailed budget decisions will be made once preparations have progressed. To cover other necessary expenses in the changed security situation, EUR 20 million will be allocated to the Border Guard in the spring 2022 supplementary budget, EUR 45 million in 2023 and EUR 46 million in 2024, as well as EUR 6.4 million both in 2025 and 2026. In addition, additional appropriations will be allocated to the Border Guard as part of the cyber security package.

Cyber security

Already this year, a number of different measures will be taken without delay to improve cyber security and strengthen the information systems critical to society. Special emphasis has been placed on swift and impactful measures, some of which bring permanent costs in terms of maintenance and personnel, for example. These measures will continue in the budget planning period, and the annual additional funding for 2023–2026 to improve cyber security is approximately between EUR 40 and 56 million. 

The largest entities include the following: improving the shared central government infrastructure, expanding the handling environments of classified documents, raising the operational capacity of the security authorities and developing some of the key systems. The funding will cover procurement of different equipment as well as additional human resources.

Assisting Ukrainian refugees

Finland welcomes people fleeing the war zone in Ukraine and wants to help them. 

The Government’s goal is for refugees who have been granted temporary protection under the EU directive to settle into the routines, working life and services of Finnish society quickly. Municipalities will have a key role and responsibility in this respect. The Government considers it justified that people fleeing the war are quickly and flexibly allowed to work.

The Government will compensate municipalities for the costs of services provided to refugees starting from when the temporary protection mechanism was activated. For the time being, the reception centres operating under the Finnish Immigration Service will be responsible for organising services. Municipalities and reception centres will work together to provide services flexibly.

Approximately 16,000 Ukrainian citizens have applied for international protection following Russia’s invasion. Approximately EUR 0.3–0.8 billion annually will be allocated in the spending limits period for additional immigration expenditure, for example, for reception expenditure and support payable to customers, for the operating expenditure of the Finnish Immigration Service, for education preparing for comprehensive school education (basic education) and for benefit expenditure. Funding will be secured for municipalities for the costs arising from the provision of early childhood education for children from Ukraine. In addition, appropriations will be reserved for integration training, specific government compensation for integration of immigrants and for the Ministry of Justice for expenditures relating to the legal protection and family reunification of asylum seekers.

This additional expenditure will exceptionally be covered as expenditure outside the spending limits and the expenditure is subject to great uncertainty. The need for appropriations will depend, among other things, on the number arrivals and how well they find employment. The need for appropriations is based on an estimate that 60,000 applications for temporary protection and 6,000 asylum applications will be submitted in 2022. In 2023–2026, the number of asylum applications is estimated to be 5,000–5,500 per year. 

3. General government finances

Targets for general government finances 

The General Government Fiscal Plan and the Stability Programme included in it comprise multiannual targets for general government budgetary position, general government debt and general government expenditure as well as targets for the budgetary positions of the subsectors of general government finances.

Finances of the wellbeing services counties

According to the current estimate, the universal funding of the wellbeing services counties will amount to approximately EUR 21.4 billion in 2023, which will be financed using funds from central government transfers to local government, compensation for tax revenue losses and from municipalities’ tax revenue. The mounting need for services is estimated to increase funding over the spending limits period by roughly EUR 253 million in 2023, roughly EUR 269 million in 2024, roughly EUR 226 million in 2025 and roughly EUR 225 million in 2026.

Discretionary government grants totalling approximately EUR 482 million in 2023 will also be transferred to the wellbeing services counties, gradually phasing down to roughly EUR 267 million by the end of the spending limits period. The decision on spending limits includes funds to cover transition costs related to the establishment of the wellbeing services counties.

Local government finances

Prospects in local government finances have improved since last autumn. This is due to more robust growth in corporate tax revenue than originally anticipated, among other things. Local government finances will improve temporarily in 2023, when healthcare and social welfare costs will have been phased out, but municipalities will still accrue tax revenue from previous tax years at higher tax rates and apportionments preceding the health, social and rescue services reform. In the longer term, however, there will be a structural imbalance between revenue and expenditure in local government finances.

Altogether EUR 5.1 billion will be allocated in discretionary government grants to local government in 2023. Under the health and social services reform, central government transfers for basic public services and compensation for tax losses are transferred to the financing of the wellbeing services counties. In addition, some of the discretionary government grants previously allocated to local government will in future be allocated to the wellbeing services counties. Since the fixed-term increases included in the Government Programme will be expiring, the level of discretionary government grants will also drop.

A total of EUR 2.7 billion will be reserved for central government transfers to local government for basic public services in 2023. The estimated sum of central government transfers to local government in the administrative branch of the Ministry of Education and Culture and funding for vocational education and training is approximately EUR 1.1 billion over the entire spending limits period. An index increase of 2.5% will be made to central government transfers to local government. The appropriation level for central government transfers to local government for basic public services will be adjusted by EUR 344 million compared with the previous General Government Fiscal Plan. The amendments related to the Student Welfare Act, the regional cooperation groups for student welfare, and the student welfare plans will increase central government transfers by EUR 0.33 million.

Economic outlook 

In response to Russia’s invasion of Ukraine, the Western economies have imposed economic sanctions on Russia, as a result of which Finland’s economic growth is losing pace, following a contraction in exports and industrial production. As a result of higher consumer prices, GDP growth will slow down, following weaker household purchasing power and slower growth in private consumption. The assumption in the forecast is that the war will not escalate and that the existing sanctions will remain in force on both sides. From the point of view of the economy, the core point is that the supply of raw materials and energy from Russia to Europe will be disrupted but not cease.

Central government spending limits

There is a war in Europe. In this serious and significantly altered security policy situation affecting the whole of Europe, the Government will make the following exceptions to the spending limits:

Essential expenditure increases in national defence, border security and cyber security directly related to the situation will be covered by funds not incorporated in the spending limits. 

Similarly, assistance to Ukraine, assistance to Ukrainians fleeing the war and the immediate effects of war-related sanctions on central government activities will be covered by funds not included in the spending limits. 

Temporary measures essential for the security of supply in 2022 and 2023, particularly investments that both boost domestic energy production and help harness new technologies replacing fossil energy, will also be funded with resources not included in the spending limits. Similarly, any individual measures carried out in 2022 as a result of the sudden peak in energy prices will be covered by non-spending limits funds during the transition period for adaptation.

At the European Union level, attention will be paid to measures to support Ukraine as a result of Russia’s invasion, to help refugees fleeing the war, and to other consequences of the war. The rising energy prices also give rise to concern at the EU level. National measures will be implemented taking into account EU policies and measures.

On-budget finances, expenditure, revenue and balance 

Central government on-budget revenue, expenditure and balance, EUR billion 

On-budget expenditure in 2023 is expected to be approximately EUR 79.4 billion, which is roughly EUR 13.9 billion more than that budgeted for 2022 (including the second supplementary budget). The increase in expenditure is mainly due to the health and social services reform, which changes the structure of general government expenditure. As a consequence of the reform, the level of on-budget expenditure will rise by around EUR 13.9 billion from 2023 onwards. This means that without the health and social services reform, on-budget expenditure would remain more or less at the 2022 level.

In 2023–2026, on-budget expenditure is expected to average approximately EUR 79.8 billion at 2023 prices. In 2026, on-budget expenditure will be approximately EUR 79.9 billion at 2023 prices. The decisions on appropriations made in response to Russia’s war of aggression significantly increases the expenditure level over the spending limits period. These figures will become more precise once the Ministerial Working Group on Preparedness has discussed the overall matter of energy self-sufficiency and security of supply. 

Central government debt is expected to increase to around EUR 144 billion in 2023. The ratio of central government debt to GDP will rise throughout the spending limits period. Central government debt is projected to be approximately EUR 165 billion in 2026, which is approximately 54% in ratio to GDP.

4. Other highlights from the administrative branches

Examples of Government measures (previously decided or new) concerning various branches of government:

Prime Minister’s Office:

• EUR 1 million per year will be allocated for comprehensive governmental management (incl. crisis management and communication) from 2023 onwards. 

Ministry for Foreign Affairs: 

• A total of EUR 21.5 million has been reserved to cover the expenditure of Finland’s Chairmanship of the OSCE in 2023–2026.

Ministry of Justice:

• EUR 1.87 million in 2023 and an increase in regular annual expenditure of EUR 6.03 million from 2024 onwards will be allocated to the Ministry of Justice’s administrative branch for the reform of legislation governing sexual offences.
• An annual expenditure increase of EUR 2 million will be allocated to the operating costs of the Criminal Sanctions Agency.

Ministry of the Interior: 

• Police funding within the spending limits will be increased by EUR 9 million per year in 2023–2026.

Ministry of Defence:

• Spending limits appropriations in 2023–2026 include a total of EUR 4.8 billion for the Air Force's Fighter programme and a total of EUR 648 million for the Navy’s Squadron 2020 project.

Ministry of Finance:

• EUR 224.7 million has been reserved in 2023 and EUR 265.8 million per year from 2024 onwards for the increased minimum staffing level laid down in the Act on Care Services for Older Persons, which will partially enter into force in 2023.
• The minimum staffing level in child welfare will be further increased in 2024. A total of EUR 9 million in 2023 and EUR 21.7 million per year from 2024 onwards has been reserved for gradually increasing minimum staffing level.
• Funding for the wellbeing services counties will be increased due to amendments to the Student Welfare Act by EUR 8.6 million in 2023 and by EUR 20.8 million from 2024 onwards. The total increase in central government funding due to the amendments to the Act is EUR 29.2 million at the 2024 level. 
• Under the Act on the Funding of Wellbeing Services Counties, half of the January instalment of the 2023 funding of wellbeing services counties will be paid on 1 December 2022. As a result, approximately EUR 880 million of the 2023 funding for the wellbeing services counties has been brought forward to 2022 compared with the previous General Government Fiscal Plan.

Ministry of Education and Culture: 

• From 2023 onwards, EUR 50 million will be allocated to strengthening the financing base of vocational education and training relative to the 2021 level. 
• In 2023–2026, the level of the appropriation for the compensation for private copying will be increased by EUR 4 million to EUR 11 million.
• Preparations are being made to place the binding model whereby school communities work collaboratively on a permanent basis.

Ministry of Agriculture and Forestry: 

• EUR 1 million will be allocated from 2023 onwards to place aid for village shops on a permanent basis. A total of EUR 0.6 million will be allocated to the Finnish Food Authority for the prevention of crime and supervision of distance selling in the food chain.

Ministry of Transport and Communications:

• An average increase of EUR 8 million per year will be allocated to the Ministry of Transport and Communications and the Finnish Transport and Communications Agency for cybersecurity measures. 
• An annual appropriation of EUR 15 million will be allocated for temporary support for the delivery of newspapers. 

Ministry of Economic Affairs and Employment:

• As part of the measures to boost employment, amendments required by EU state aid regulation will be made to the pay subsidy and the right of the largest entities engaged in economic activity to use 100% pay subsidy would be restricted. This will reduce the need for an appropriation for public employment and business services by EUR 10 million starting in 2023. The objective is to increase the use of pay subsidy in companies and to simplify the subsidy by reducing employer bureaucracy.
• Appropriations will be allocated to promoting employment among those aged 55 or over. From 2023, training to prepare for protection in the event of restructuring will be introduced, together with support for those aged 55 or over who are returning to work. In addition, the subsidies for payroll costs paid to municipalities for their obligation to provide employment to certain unemployed jobseekers over 57 years of age would be budgeted under the item. These subsidies are currently part of the expenditure for pay subsidy. A total of EUR 58.5 million will be reserved for these purposes in 2023–2024, EUR 60.6 million in 2025 and EUR 62.8 million in 2026. The increase in expenditure from 2025 onwards is due to the elimination of the additional days of unemployment allowance, which will gradually increase expenditure related to the municipalities’ obligation to provide employment to jobseekers age 57 or older in 2025–2029. The training to prepare for protection in the event of restructuring (EUR 22 million) will be funded by the Employment Fund, the income from which has been taken into account in item 12.32.99 of the main title of expenditure of the Ministry of Economic Affairs and Employment. The remainder of the package will be funded by transfers from appropriation items 32.30.51, 33.20.50 and 33.20.52.
• The comprehensive reform of the Act on the Promotion of Immigrant Integration, which will enter into force in 2024, will strengthen the foundation of integration services and ensure that immigrants find their place as part of Finnish society and working life. With this funding, the Government will increase services and guidance for immigrants outside the workforce, implement a multilingual orientation to Finnish society and care for unaccompanied children and young people arriving in Finland. At the same time, funding for the guidance and counselling services for immigrants and the multidisciplinary centres of expertise in municipalities will be secured until the Act on the Promotion of Immigrant Integration has been amended. Altogether EUR 2 million will be reserved for these purposes in 2023, EUR 5.7 million in 2024, EUR 12 million in 2025 and EUR 14.7 million in 2026.

Ministry of Social Affairs and Health:

• A linear model for partial disability pension will be introduced at the beginning of 2025. In the model, partial disability pension decreases gradually when earned income exceeds the exempt amount. The model is expected to increase the central government-funded expenditure of the Social Insurance Institution of Finland (Kela) by approximately EUR 8 million per year.
• Efforts to determine the rehabilitation needs of persons receiving sickness allowance for a long period of time will be intensified. In future, the need for rehabilitation will be assessed when a person has received sickness allowance for 150 and 230 days. It is estimated that approximately 500 additional people will receive rehabilitation decisions each year, which will increase costs by EUR 0.5 million annually.
• As part of the Government’s employment measures, the adjustment of copyright remuneration will be waived when determining the right to unemployment security. This will increase central government expenditure on unemployment security by an estimated EUR 1 million.
• Altogether EUR 110 million of the EU’s Recovery and Resilience Plan will be allocated to dismantling the backlog in treatment, rehabilitation and services in healthcare and social welfare and for speeding up access to care in 2023. In 2024, EUR 90 million will be allocated for this purpose and EUR 30 million in 2025. In addition, EUR 8.5 million in Recovery and Resilience Plan funding will be allocated in 2023 and EUR 6.5 million in 2024 to services supporting the ability to work and measures to strengthen mental health and the capacity to work.

Ministry of the Environment:

• The Climate Change Act will be supplemented with a Government proposal to be submitted to Parliament in autumn 2022, which would include an obligation for municipalities to prepare climate plans. EUR 3 million will be reserved for this purpose each year. 
• An annual appropriation of EUR 4.3 million will be reserved for the provision of housing advice, which under a Government proposal would become a statutory obligation. The Government proposal will be submitted to Parliament in autumn 2022. 

Inquiries:
Matti Niemi, Special Adviser to the Prime Minister in Political Affairs, tel. +358 295 160 165, Joonas Rahkola, Special Adviser to the Prime Minister in Economic Affairs, tel. +358 295 160 998, and Ann-Mari Kemell, Special Adviser to the Minister of Finance, tel. +358 295 530 330, Heikki Sairanen, Special Adviser to the Minister of the Interior, tel. +358 50 456 4662, Lauri Holappa, Special Adviser to the Minister of Education, tel. +358 295 160 870, Silja Borgarsdóttir Sandelin, Special Adviser to the Minister of Justice, tel. +358 295 150 116