Payment date and taxation of the rehabilitation benefit
Benefit payments
First benefit payment after the decision is issued
You will receive your first benefit payment approximately one week after receiving the benefit decision or at the beginning of the month in which the decision starts. All subsequent payments will be made on the first banking day of each month. You can check the next payment date in our Online Service.
If your rehabilitation benefit has been granted retroactively and you have received another benefit during that same period of time, the other benefit may reduce the amount of your rehabilitation benefit. In this case, we will issue a separate decision concerning the payment of the retroactive rehabilitation benefit.
Payment dates for pensions and rehabilitation allowances in 2025
Month | Payment Date |
January | 2.1.2025 |
February | 3.2.2025 |
March | 3.3.2025 |
April | 1.4.2025 |
May | 2.5.2025 |
June | 2.6.2025 |
July | 1.7.2025 |
August | 1.8.2025 |
September | 1.9.2025 |
October | 1.10.2025 |
November | 3.11.2025 |
December | 1.12.2025 |
Taxation of benefits
Taxation of rehabilitation allowance or assistance
If you have been granted a rehabilitation allowance or rehabilitation assistance, we will need a tax card for the payment of this benefit.
If your tax information has not been received by Elo prior to the first payment of the rehabilitation allowance or assistance, the taxes will be withheld from the benefit in accordance with the valid tax legislation. The withholding percentage is determined in accordance with the amount of the rehabilitation allowance or assistance (see the table):
Rehabilitation allowance or rehabilitation assistance €/month |
Withholding % |
5.10 - 780.00 | 20 |
780.01 - 1,230.00 | 25 |
1,23001 - 1,680.00 | 30 |
1,680.01 - 2,340.00 | 35 |
2,340.01 - 2,760.00 | 40 |
2,760.01 - 3,690.00 | 45 |
3,690.01 - | 50 |
Once we have received the tax card sent by the tax authorities, we will return any excessive withholding tax to your account within approximately two weeks.
Taxation of the rehabilitation increase
If you have been granted a rehabilitation increase, we will need a tax card for the payment of this pension benefit.
If we do not have a tax card calculated by the tax authorities, tax will be withheld in accordance with the general tax percentage (40%) as set by the tax authorities. Once we have received the tax card sent by the tax authorities, we will return any excessive withholding tax to your account within approximately two weeks.
General information on applying for a tax card
Order a tax card from the tax authorities once you have received a decision. The tax authorities will specify the relevant tax percentage to you and directly to Elo. When you order the tax card, you will need to provide information about the amount of the rehabilitation benefit and details concerning any other forms of income and related withholdings. A tax card can be ordered by calling the tax card service of the tax authorities at +358 (0)29 497 000, visiting your local tax office in person or through the online MyTax service of the tax authorities.
Cost reimbursements, such as compensation for travel and accommodation expenses are tax exempt and are not considered in the taxation.