Old-age pension, disability pension and medical- and rehabilitation allowance are income-related, and their amount depends on the income received alongside payments from TR.

The general rule is that entitlements are calculated on an annual basis. If the income in an income plan is increased mid-year, the entire year is recalculated, including the months for which payments have already been made. A debt may arise for those months when the income plan is changed.

Debts that arise due to changes in an income plan are not collected until the annual settlement has been completed.