It is not permitted to pay based on a higher employment rate with the same employer than 100% and a premium must only be paid to Division B for those employees who have at least 50% employment ratio. A premium should not be paid to Division B based on a lower employment rate. However, it is permitted to pay a premium to Division B of less than 50% of the salary when an employee, who is a member of the fund, is paid a salary during sickness and this sick pay falls below 50% of the full salary.

The same applies when an employee, who has exhausted their sick leave rights, returns to work after a long illness and is temporarily in a reduced employment ratio which is lower than 50%. It is also permitted to pay based on less than 50% employment ratio when salary payments fall below 50% of salary during maternity leave. If an employee, who is a member of Division B, increases their employment ratio and receives a salary for it according to an unchanged wage category, i.e. increased rate of fixed monthly wages, a premium must be paid to Division B from the wages paid for this changed employment ratio.

If a fund member's premium payments cease for more than 12 months, they do not have the right to continued membership in Division B. However, if premium payments have ceased for a period longer than 12 months, even though the formal employment relationship between the employee and the employer has been terminated, it is permitted to pay a premium to Division B. To meet membership requirements, the employee must be employed in at least 50% ratio with at least three months' notice. In the case of temporary employment, the employment may not be for a period of less than one year. Those who have lost their membership in Division B or are new fund members pay to Division A.

A premium must be paid from the shiftwork supplement of those who work regular shifts. The same rule applies to night watchmen and those staff who are only required to work at night, i.e. in the period from 22:00 to 09:00. However, a premium should not be paid from other supplement payments such as stand-by shifts or security shifts and not from supplement payments due to fixed working hours outside the daytime working hours, e.g. at 13:00 - 18:00 daily.

For fund members who work as teachers or school administrators of primary schools, which are run by municipalities according to the Primary Schools Act, a 7.5% premium must be paid in addition to the standard 12% premium.
The premium base is the same as for the general premium, so the total premium for teachers and school administrators is calculated as a total of 19.5% (4% + 8% + 7.5% = 19.5%).

If an employee holds more than one job at the same time for more than one employer who insure their employees with Division B, then recruitment for each job must meet membership requirements for Division B, a three-month notice period and a 50% employment ratio or higher. If recruitment for two or more jobs with two or more employers meet these conditions, then a premium must be paid to Division B for both/all jobs. This applies even if the combined employment ratio exceeds 100%. Please note that in this regard, the state or municipalities are considered one employer, even if the fund member has several jobs with these employers.

Even if an employee holds more than one job with the same employer, the premium payments must never exceed the amount of premiums for 100% work. If an employee holds two jobs with the same employer, these jobs may be considered as one job with regard to premium payments to Division B. In these cases, it is therefore permitted to pay a premium to Division B, even if each job is less than 50% employment ratio. However, it is always a condition that the total employment ratio is at least 50%, and that both/all jobs are performed for the same employer. Please note that in this regard, the state or municipalities are considered one employer, even if a fund member has several jobs, e.g. works at two/more institutions within the state or municipalities.

A premium must not be paid to Division B from the wage difference that an employee receives for having temporarily held a higher paid job, e.g. due to substitutions. However, payment must be made to Division B from this higher paid job if the recruitment for it meets the membership requirements for Division B, including on employment for at least one year or with three months' notice.

Premiums to Division B must be paid from the salary that the employee receives during holiday time. However, no premium should be paid for holiday time that is settled with an employee at the time of their retirement, i.e. after the employment period is over. When a fund member has worked in a variable employment ratio, a premium must be paid from the employment ratio to which the holiday payment can be attributed, i.e. it is paid from the wages paid during the holiday time.

When premiums are deducted (minus entries) because an employee has been granted unpaid leave, it is important that the correct dates are entered on the deduction. Enter the days when the person was off work due to unpaid leave. Lowering the employment ratio is incorrect.

When a fund member has paid a premium to the fund for 32 years, their premium payments from daytime wages, personal supplements and holiday bonuses are cancelled. However, a fund member who has held a part-time job for a longer or shorter period of time is permitted to continue paying a premium to the fund from their daytime wages up to the point that it is equivalent to paying a premium from wages for full-time work for 32 years. A fund member that chooses to take a pension according to the 95-year rule must continue to pay up to the 95-year mark.

Although fund members' premium payments are cancelled due to the payment period of 32 years or according to the 95-year rule, a premium must continue to be paid to Division B from the shiftwork supplement. After the fund member's premium payments are cancelled according to above, the employer pays a 12% premium to the fund from the same salary.