Accounting

Employer can make additional contributions to employees supplementary pension fund.

Please follow these conditions to make payments as a employer:

Explanations and reference numbers

Explanation field should be filled with processing code that is reffering to the III pillar and that is always the same: 30101119828.

Reference number is an employees´ pension account number with employers addition and check digit, if payment is made as an Estonian bank transfer.

You can find employers pension account number using III pillar subscrition query

Employer’s addition is employer’s Estonian registry code, if available (Äriregister).

Reference numbers Check Digit could be found on Estonian Banking Association website.

Contributions special cases

If employer hasn´t defined his fund with a choice application, but has his pension account for III pillar contributions opened, then the ISIN code should be added to the process code as well.

• ISIN-codes could be found here: Contributions

If it is impossible to fill the reference numbers field, then submit payment with Isikukood data. In this case Isikukood should be added to process code and isikukood  is specified by the extension “IK:”

Extension and personal code (Isikukood) must be written without gap, just with coma (Example: 30101119828,IK:4890215…)

Employer located abroad

If employee is located abroad and would like to make payment to Estonia, then it is usually impossible to use both explanation and reference number fields. So in this case it´s impossible to add employees registry code.

• So, only payment explanation field should be filled, adding reference code and employers personal code (Example: 30101119828,IK:4890215…)

Please feel free to contact Pensionikeskus to get any additional instructions for payments.