Membership fees for labour market organisations

If you are a member of a trade union or an unemployment fund, you can receive a deduction relating to: 

• the membership fees that you paid, or
• the unemployment fund’s fees

In most cases, the Tax Administration receives information directly from trade unions and unemployment funds, including lists of fees paid to them. After you check the pre-filled amounts, make any necessary corrections and additions.

How to file in MyTax

The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on membership fees. To make any corrections, first select the name of the trade union or unemployment fund. Now, you can edit the entries if necessary. If just a part of the fees you paid is showing, click the Add new membership fee button to make corrections.

If no paid fees appear among your pre-filled deductions, enter data in the Other deductions stage as appropriate. Select Yes for Membership fees for labour market organisations first, then click the Add new membership fee button.

You need to fill in the name of the trade union/organisation or unemployment fund and its Business ID. If you do not know the Business ID, contact the union/organisation/fund that you pay the fees to. Enter the amount you paid during the year, or correct the pre-filled amount if needed.

How to file on paper

To claim the deduction on paper, submit Form 50A – Earned income and deductions.