Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
VakO 27.6.1985/1630:84 AI generated

Employer not exempted from late payment interest on pension contributions for delayed pension security arrangements.

Case Number VakO 27.6.1985/1630:84
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Insurance Court ruled that an employer could not be exempted from paying late payment interest on pension contributions for work covered by the TEL agreement. The employer had submitted a request for retroactive exemption from costs related to organized pension security, which was transferred to the Pensions Board for initial review. The court modified the Pensions Board's decision, holding that the exemption did not apply to the late payment interest obligations.

Legislator headnote

AI generated

s. 10 of the Act on the Administration of the State Pension Fund; An employer remains liable for late payment interest on pension contributions even when seeking retroactive exemption from costs associated with organized pension security arrangements.

Keywords

AI generated
late payment interest pension security employer liability retroactive exemption TEL agreement Vakuutusoikeus pension contributions

Cited Legislation

AI generated
s. 10 of the Act on the Administration of the State Pension Fund
AI generated
insurance_1985_813-1984
Insurance court ruling on mandatory insurance under pension law is appealable regarding start date.
insurance_1985_1269-1984
Insurance court dismissed appeal on pension decision regarding mandatory employer insurance coverage periods.
insurance_1979_1023-1977
Insurance court ruled insulation work on existing industrial piping is not building work under LEL Act.
insurance_2004_7746-2002
Insurance court allowed YEL exemption request covering pre-litigation period despite final prior coverage decision.
insurance_1973_4138-1972
Insurance court dismissed voluntary pension plan as valid reason for insurer's exemption from coverage duty.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Työnantajaa, joka oli TEL:n mukaisesti vakuuttanut LEL:n piiriin kuuluvia teollisuusputkistojen rakennustyötä suorittaneita työntekijöitään, ei vapautettu suorittamasta näiden osalta LEL:n nojalla määrättyjen vakuutusmaksujen viivästyskorkoa. Vapautusta takautuvasti järjestetyn eläketurvan kustannuksista koskeva hakemus siirrettiin Eläketurvakeskukselle ensimmäisenä asteena käsiteltäväksi. Eläkelautakunnan päätöstä muutettiin. (Äänestys 4-1) III -jaosto Samoin VAKO 3809:84