| YEL contributions, % | 2026 | 2025 |
|---|---|---|
| Entrepreneurs, age 18–52 | 24.4 | 24.1 |
| Entrepreneurs, age 53–62 | 24.4 | 25.6 |
| Entrepreneurs, age 63–69 | 24.4 | 24.1 |
| New entrepreneurs, age 18–52 | 19.03 | 18.798 |
| New entrepreneurs, age 53–62 | 19.03 | 19.968 |
| New entrepreneurs, age 63–69 | 19.03 | 18.798 |
Health insurance contributions, %
| 2026 | 2025 | |
|---|---|---|
| Entrepreneur | ||
| The health care contribution | 1.10 | 1.06 |
| Daily allowance contribution, for YEL income of less than €17,255/year in 2026 (€16,862/year in 2025) | 0.00 | 0.00 |
| Daily allowance contribution, for YEL income of minimum €17,255/year in 2025 (€16,862/year in 2025) | 1.11 | 0.84 |
| Pensioner | ||
| The health care contribution collected from pension and benefit income | 1.49 | 1.45 |
Group life insurance and statutory workers’ compensation insurance premiums
| The statutory workers’ compensation insurance premium is determined by the job’s risk factor and the total payroll. The group life insurance premium is collected together with it. Please contact Your non-life insurance company for more information. |
Other key figures
YEL limits
| 2026 | 2025 | |
|---|---|---|
| Lower limit of YEL income | €9,423.09/year | €9,208.43/year |
| Upper limit of YEL income | €214,000.00/year | €209,125.00/year |
| Basic uneployment allowance | €15,481.00/year | €15,128.00/year |
| Membership of uneployment fund | €15,481.00/year | €15,128.00/year |
| Self-employed person’s voluntary accident insurance | Confirmed income |
Interest rates
| 2026 | 2025 | |
|---|---|---|
| Premium interest rate | % of premiums | % of premiums |
| – YEL | 2.20% | 2.65% |
| Penalty interest | ||
| 1 January – 30 June | 10,5% | 11.5% |
| 1 July – 31 December | To be announced later | 10.5% |
Index increases
| 2026 | 2025 | |
|---|---|---|
| Pensions, % from previous year | 0.9 | 1.3 |
| E.g. earnings and particular limits | 2.3 | 2.2 |
| Wage coefficient | 1.712 | 1.673 |
| Earnings-related pension index | 3104 | 3077 |