Type of substitute recipient

A substitute recipient means that a benefit is paid wholly or partly to a recipient other than the income earner, for example, in a recourse situation. You can only report one substitute recipient type.

Social Insurance Institution of Finland

Select this option if the substitute recipient is the Social Insurance Institution of Finland (Kela). Kela may be a substitute recipient in situations where a person who has received a benefit or pension from Kela is retroactively provided with another social benefit or pension, from which a benefit or pension paid for the same period can be collected by law.

Municipality or other social services body

Select this option if the substitute recipient is a wellbeing services county.

A wellbeing services county acts as the substitute recipient in the following situations:

• A person’s benefit is paid to reimburse the wellbeing services county for costs arising from the person’s institutional care.
• A benefit is paid to a wellbeing services county in a situation where the wellbeing services county is obligated to use the benefit for the good of the recipient or otherwise as requested by the recipient (so-called lifestyle clause).
• A wellbeing services county withdraws an income earner’s benefit by law (Act on Client Charges in Healthcare and Social Welfare).

The substitute recipient of benefits payment reports whose payment date or other reporting date is 31 December 2022 or earlier is the appropriate municipality. In reports whose payment date or other reporting date is 1 January 2023 or after, the substitute recipient is the appropriate wellbeing services county.

Party requiring a payment

Select this option if the substitute recipient is a rehabilitation service provider, health insurance fund or employees’ sickness fund.

• Rehabilitation service providers include public, private, and third-sector service providers. Rehabilitation service providers provide professional rehabilitation, rehabilitative psychotherapy, demanding medical rehabilitation or discretionary rehabilitation. A person may select such a rehabilitation service if the benefit payer has an agreement with the service provider.
• A health insurance fund grants benefits in accordance with the Health Insurance Act and additional benefits in accordance with the fund’s rules.
• An employees’ sickness fund is responsible for the implementation of general health insurance in the whole of Finland in addition to Kela’s offices. In addition benefits in accordance with the Health Insurance Act, funds pay additional benefits subject to their rules to their members.

Other payment recipient

Select this option if the substitute recipient is:

• a bankruptcy estate
• a holder of a right of lien
• a  child's placement with a private foster carer, i.e. foster parent, under whose care the child has been placed under section 81 of the Child Welfare Act; a child's placement with a private foster carer requires a decision made by the municipality
• a lessor, to which housing allowance is paid, instead of an income earner, on the basis of an authorisation given by the income earner
• a family member of a prisoner, meaning a person who an imprisoned pension recipient supported before their imprisonment
• other organisation, such as municipal funeral services
• other person, such as a person who receives a disability allowance paid to persons under 16 with the municipality’s consent in situations where it is not purposeful, for a specific reason, to pay the benefit to the child’s trustee. Other person can be a private caretaker in foster care services, for example.

Patient Insurance Centre

Select this option if the substitute recipient is the Patient Insurance Centre. The Patient Insurance Centre is centrally responsible for the reimbursement of personal injuries resulting from healthcare services and for promoting patient safety.

Earnings-related pension provider

Select this option if the substitute recipient is an earnings-related pension provider. An earnings-related pension provider means an earnings-related pension insurance company, a pension fund providing statutory pension insurance, pension fund B or department B of pension fund AB.

An earnings-related pension provider may be the substitute recipient in situations where a person receiving an earnings-related pension is retroactively provided with a primary benefit, from which the earnings-related pension paid for the same period can be collected by law.

Employment Fund

Select this option if the substitute recipient is the Employment Fund. The Employment Fund may be the substitute recipient in situations where a person receiving financial aid for adult students is retroactively provided with a second social benefit, from which the financial aid for adult students paid erroneously for the same period can be collected by law.

Employer

Select this option if the substitute recipient is an employer. An employer may be the substitute recipient, for example, in situations where an income earner has received wages during sick leave, which an insurance company reimburses to the employer as a daily allowance.

Unemployment fund

Select this option if the substitute recipient is an unemployment fund. An unemployment fund may be the substitute recipient in situations where a person receiving an earnings-related allowance, job alternation compensation or commuting and relocation allowance is retroactively provided with a second social benefit, from which the earnings-related allowance, job alternation compensation or commuting and relocation allowance paid erroneously for the same period can be collected by law.

Foreign institution

Select this option if the substitute recipient is, for example, an institution in an EU or EEA state, an institution in a social security state or another foreign institution.

Note that a foreign institution cannot be a natural person.

Non-life insurance company

Select this option if the substitute recipient is a non-life insurance company. A non-life insurance company means an insurance company, limited liability insurance company, mutual insurance company, accident insurance company or motor insurance company.

State

Select this option if the substitute recipient is a state or an unincorporated state enterprise.