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Information for employers

PAM membership fee 2023

Membership fees in 2023 are 1.5% of all the wage income, benefits and remuneration of an employee that are subject to withholding tax. Membership fees are also deducted from holiday bonuses and bonus holiday pay and from holiday compensation at the end of an employment relationship.

union code  019

helpline 020 774 2007 Mon-Fri 10 am – 2 pm

Service Union United PAM
Membership register P.O. Box 54
00531 Helsinki

Starting collection of membership fees

A collection agreement is a proxy where a worker authorises their employer to deduct membership fees from their wages.

Suspension or termination of collection must be notified to the union. The message can be sent by secure mail to the address

If a worker is already a PAM member

If a worker is already a member of the union, collection can begin from the start of the wage payment period when the employer signs or from the following period. It is often most straightforward to start collection from the start of the following wage period.

If a worker is not yet a PAM member

A member is accepted as a member of the union and the unemployment fund at the earliest from the date on which the membership form reaches the union. Members can pay the period between joining and employer collection themselves.

You can complete the membership form electronically together with the member, and that date will be the date when the new member joins. At the same time the member can authorise PAM to send the collection form directly to their employer.

Transfer of membership fees

Membership fees are to be transferred to the union’s account by 15th of the following month.

When transferring membership fees, you must always use the payment reference for the month that the wages are for, regardless of when the wages are paid to the member. If wages are paid to a member more often than once a month, the same payment reference is to be used for all transfers for a particular month/wage period.

Payment reference lists are sent to payroll departments in December. If collection starts in the middle of a year, payment references are sent to the payroll department within one month of the collection agreement reaching the union.

Two ways to transfer fees

  1. Transfer membership fees using members’ individual payment references – no need to send a separate report of fees to the union.
  2. Transfer membership fees using company payment references to pay all of your company’s membership fees once a month. Send the union a report of fees monthly or quarterly.

Changing your transfer method

If you want to change the way you transfer fees or if you have questions about transfers, contact the union’s membership register at

Membership fee report

Employers that transfer fees using company payment references must send the union a monthly or quarterly report of the membership fees they have deducted and transferred, broken down by members, by the 15th of the following month.

We would preferably like to get the report information in machine-readable form. You can use the Tyvi service to send the information electronically online. You can find out more about the Tyvi service on the websites of the companies below. You can ask your payroll helpline or the TYVi operators for more information.


You can also send membership fee reports using Futunio’s free Selvitys+ service. To use the service, register with your company’s Business ID and your e-mail address, after which reports can be submitted by secure connection. You can access the service here:

Registration is free and doesn’t commit you to anything. There can be multiple users under the same Business ID, so registration doesn’t in any way ”reserve” the Business ID used. If a user processes membership fees for multiple companies (e.g. an accounting firm), they can add other companies’ details once they have registered with the service.

You can get more information and instructions by e-mail at or by phone on (09) 7771 9745.

Report lists can also be sent using an employer’s own paper form.

Report lists must clearly show the following:

  • Member’s name and personal identity code
  • Amount of payment and period for which the payment has been deducted.
  • Employer’s Business ID and name

To speed up processing, lists should preferably be in alphabetical order and not broken down by union branch.

Reports can be sent securely to via secure e-mail. Reports can also be mailed to the union at: Service Union United PAM, Membership register, P.O. Box 54, 00531 Helsinki

Membership fee information to the tax authority

PAM sends details of union members’ membership fees to the tax authorities.

To ensure that our members’ tax information is correct, it is crucially important for employers to send all member-specific reports for the previous year no later than 15 January, and to transfer all membership fees for the previous year to the union on time.

Those employers who use member-specific payment reference numbers do not have to send separate reports of membership fees broken down by individual members.

Termination of business activity or change of owner

Termination of business activity or a change of owner must be notified to the union. This notification is required so that we know who will be making the transfers in future or so that we no longer expect to get membership fee transfers from an employer.

We also ask for changes in payroll department contact information to be notified to the union so that membership fee collection can proceed without unnecessary interruptions.

Notifications of changes can be made by e-mail to or by calling 020 774 2007.

Secure e-mail

Messages containing personal data and attachments can be sent securely to via Turvaposti secure email.