Payment of pay security and employer repayment obligation
Pay security is paid to the employee's bank account within one week of issuing the decision.
Pay security may also be paid to an address given by the employee. In this case, the payment is usually made to a Pohjola bank, which sends the pay security recipient a notification that the payment has arrived. The money may be withdrawn from any Pohjola bank location for a period of one month.
Claims paid as pay security are subject to withholding tax, which is 30% up to EUR 5,000 and 50% for any amount above that. The pay security authority will notify the tax administration of any payments made except pay security paid through a bankruptcy estate, which is responsible for reporting the payment to the tax administration. If the applicant's personal tax percentage differs significantly from the statutory withholding percentage, it is possible to request a tax card for payment of the pay security.
The employee's pension contribution and unemployment insurance contribution will be deducted from claims paid as pay security.
Claims paid as pay security are collected from the employer or its bankruptcy estate, with interest and paid back to the state. Where the employer is concerned, a pay security decision is immediately enforceable. The claim is collected by means of enforcement or lodgements of claim in the employer's bankruptcy proceedings.
- Pay Security Act 27.11.1998/866 (finlex.fi)
- Council of State Ordinance on Pay Security 22.12.2009/1276 (finlex.fi, in Finnish and Swedish)
- Seamen's Pay Security Act 15.12.2000/1108 (finlex.fi)
- Seafarers' Employment Contracts Act 756/2011 (finlex.fi)
- Maritime Act 674/1994 (finlex.fi, in Finnish and Swedish)
- Electric applying (partially English, Local government e-service sahkoinenasiointi.ahtp.fi)
- How to apply for pay security (in English, Suomi.fi)
- Application for pay security A: employee (in English, pdf)
- Data protection and register description of PATU pay security system (in Finnish, pdf)
- Data protection and register description of PATU pay security system (in Swedish, pdf)
- Register description of Gorilla debt recovery system (in Finnish, pdf)
- Register description of Gorilla debt recovery system (in Swedish, pdf)
Monday - Friday 12:00 - 15:00
From Finland: 0295 020 020
International: +358 295 020 020
Call prices (in Finnish)
Centre for Economic Development, Transport and the Environment for Uusimaa / Pay security
PO Box 54