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Duties of employers

When the wages or salary of a debtor have been garnished, the enforcement authority sends a withholding notice to the payer of the wages or salary. The payer of the wages must in connection to every payment period immediately and without any fees withhold the garnished amount from the wages or salary of the debtor and to remit it to the enforcement authority. The deposit fee may be deducted from the amount.

Failure to comply may result in the bailiff collecting the unremitted amount from the payer.

Address for service of notification in cases of payment freeze

If the calculation of salaries is outsourced, the employer may submit the contact information of the organisation responsible for payroll calculation (address for service of notification) for sending the payment freezes addressed to the employer. The notification can be submitted on the form below. The form must be sent to the local enforcement office that has sent the payment freeze. Likewise, the enforcement office must be informed without delay of any changes to the address for service of notification.

Address for service of notification in cases of payment freeze (pdf form in Finnish)

Attachment of salary
Garnishment of business income

Published 13.2.2015
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