1. Welcome to the JA Company Program
2. Introduction to entrepreneurship
3. Know-how and skills
4. Teams and teamwork
5. A responsible company
6. From an idea to a business idea
7. From an idea to a business concept
8. Starting a JA company
9. Business environment
10. Planning your finances
11. Marketing
12. Sales and customer service
13. Financial reporting
14. Taxation
15. “Uskalla Yrittää”
16. Winding up the JA company

The JA Company Program supports the implementation of the areas of transversal competence.

Thinking and learning-to-learn
Students are encouraged to act independently and to have confidence in themselves and in their own views.

Cultural competence, interaction and expression
Students are guided to act in different situations and operating environments and they learn interaction skills.

Taking care of oneself, managing daily life
Students practice taking responsibility and are encouraged to make sustainable choices today and in the future.

Multiliteracy
Students are encouraged to apply multiliteracy and media literacy as influencing methods.

ICT competence
Students are encouraged to apply ICT in their studies and in working life.

Working life competence and entrepreneurship
Students are offered working life experiences, they familiarize themselves with entrepreneurial activities and practice project work.

Participation, involvement and building a sustainable future
Students are guided to learn the basics of financial management, and their understanding of their roles as part of a broader community is strengthened.

Some schools enter the program in the student’s records as completed, whereas some give a grade.

The assessment can be based on the student’s performance during the program and their activeness in their own company. The teacher will decide how the program is assessed.

The JA Company Program and its materials are available in Finnish, Swedish and English.

The program is free of charge but requires registration by both teachers and students.

After the registration, the students are covered by the insurance offered by the program, for example.

In the program, the teacher is the facilitator of learning, a coach and a mentor. The teacher does not need to be an expert in entrepreneurship or business operations. In practice, any teacher can implement the program as part of their teaching.

• A JA company does not have a specific company type or Business ID.
• JA companies are not registered with the Finnish Patent and Registration Office (PRH).
• The operations of a JA company are not considered to be self-employment.
• If a JA company sells products/services during the program, this is regarded as the student’s personal income-earning activity.

• The JA company is not liable to pay value added tax if the company’s turnover is less than EUR 15,000 (companies that started on and after 1 January 2021; for companies that started their operations earlier, the limit is EUR 10,000). If this limit is about to be exceeded, the turnover-generating operations of the JA company must be discontinued. The business operations can be continued through an actual company that should be established or through the educational institution’s student cooperative.
• The JA company in itself does not pay taxes, but the profits generated by the company are distributed to the shareholders of the JA company at the end of the activities. The distributed profit is taxable income for the shareholders and must be reported as other income in the personal tax return.

JA Finland has consulted the Finnish Tax Administration for guidelines concerning JA companies. Read the Tax Administration’s guidelines on the taxation and activities of JA companies here.