in practice. Jehovah's Witnesses' service is deferred for three years, if they present a written testimony, not older than two months, from the congregation of their status as baptized and active members of the congregation. Jehovah's Witnesses will be exempted from peacetime duty at the beginning of the age 29. Military service has been mandatory for men throughout the history of independent Finland since 1917. Soldiers and civilian servicemen receive a daily allowance of €5 (days 1 – 165), €8.35 (days 165 – 255), or €11.70 (onward from day 255). Approximately 20% are trained as NCOs (corporals, sergeants), and 10% are trained as officers-in-reserve (second lieutenant). In wartime, it is expected that the officers-in-reserve fulfill most platoon leader and company commander positions. At the beginning of the service, all men go through same basic training of eight weeks. After this eight-week period it is decided who will be trained as NCOs or officers. Having completed the initial part of the service as a conscript, the soldier is placed in the reserve. Reservists may be called for mandatory refresher exercises. Rank and file serve a maximum of 40 days, specialists 75 days and officers and NCOs 100 days. Per refresher course day, the reservists receive a taxable salary of about fifty euros. The salary depends slightly on the military rank: officers receive €56, NCOs €53 and rank-and file €51 per day. The service is mandatory; it is not possible to refuse an order to attend the refresher exercise, only to apply for a postponement of the service if personal or employer's urgent and non-avoidable needs require this. The postponement is not always granted. If the reservist experiences a crisis of conscience that prevents him or her from further execution of military service, the reservist can apply for civilian service. The civilian service for reservists takes a form of a five-day course at Lapinjärvi Civilian Service Institution. After the course, the reservist is permanently freed of military service during peace and war. There are no general exemptions for the conscription. The law requires employers, landlords etc. to continue any pre-existing contracts after the service. For medical reasons, exemption or postponing is given by the military authority after an examination by a military or military-appointed doctor. If the disability is expected to be cured, the exemption is temporary, and the service is postponed. If the disability continues until the male turns 25, he