Salary Payment Terms and Conditions

Valid from 01.10.2026

  1. The Salary Payment service is offered in cooperation between AS LHV Pank (LHV) and the Estonian Tax and Customs Board (MTA). It simplifies the submission of the declaration of income and social tax, mandatory funded pension contributions, and unemployment insurance contributions (TSD).
  2. To use the Salary Payment service, the customer must grant LHV machine-to-machine access rights (APA_PAYMENTS_XROAD) in the MTA’s e-services environment (e-MTA) for the transmission of the company’s salary payment data. To view, amend, and submit TSD data in the e-MTA, the user must have the accountant’s package. The customer is responsible for ensuring that the person using the Salary Payment service has the necessary rights in the MTA.
  3. All payments made via Salary Payment are recorded in the declaration. If errors occur in the payment data recorded in the declaration, the customer can correct them in the e-MTA. The declaration must always be separately confirmed by the customer in the e-MTA.
  4. With Salary Payment, it is possible to declare wages, sick pay, management board members’ fees, minimum social tax, and contractual fees under the Law of Obligations Act in the TSD. Other payments required for the TSD must be declared by the customer in the e-MTA.
  5. LHV has implemented all necessary security measures to maintain the confidentiality of the tax information obtained from the person making the Salary Payment with their consent. This confidential tax information is used solely for the provision of the Salary Payment service.
  6. By agreeing to these terms and conditions, the customer consents to LHV forwarding the data entered during the Salary Payment process to the MTA and to receiving information regarding the resulting tax liability.
  7. By agreeing to these terms and conditions, the customer confirms their obligation to ensure the timely submission of the declaration to the MTA and the payment of taxes.
  8. LHV is not responsible for the timely submission of the declaration, the payment of taxes, or the calculation of the tax liability. The responsibility for the accuracy of the data entered during the Salary Payment process lies solely with the customer.