Fora compiles the invoice for the manual workers’ occupational pensions and insurance on the first working day of each month.  As of when the September invoice arrives, all payrolls that are reported when the invoice is created will be included as basis of calculation. This also applies to payrolls that are reported the same month as they are paid out. Assuming the invoice is paid on time, the manual workers’ pension premiums can be transferred to the pension providers one month earlier.   

If payrolls are reported the month after they are paid, the cost will be invoiced as it is today, i.e. two months after the month of payment. As an employer, you can choose the procedure that is best suited to you. 

Current procedure, example: Payrolls that are paid in August are reported in September, with 30 September being the closing reporting date. The cost for August will appear on the invoice sent at the beginning of October.  

Possible new procedure, example: Payrolls that are paid in August are reported by 31 August at the latest. The cost for August will be included on the invoice sent at the beginning of September.  

The cost of the Part-time pension allocation, Extra pension allocation and collective agreement fees (which are invoiced every other month) will also be invoiced one month earlier if payrolls are reported the same month as they are paid.