The TyEL insurance contribution is calculated based on the payroll sum paid by the employer to employees between the ages of 17 and 67. The TyEL insurance contribution rate is confirmed annually by the Ministry of Social Affairs and Health.
In 2026, the TyEL basic contribution rate is 24.85 % of the employee’s salary or wages without the company-specific expense loading (in 2025, the TyEL basic contribution rate was 25.28 %). Estimate the 2026 TyEL contribution rate and the TyEL contributions in the online service.
The expense loading fee will be determined on the basis of the individual customer company’s payroll and is added to the TyEL basic contribution rate.
The TyEL contribution rate for a temporary employer is 25,85% of wages in 2026 (in 2025, the contribution rate was 26.28 %).
Employers withhold the employee’s share of the contribution in connection with the payment of the salary or wages. TyEL insurance contributions are invoiced on the basis of the payroll information reported to the Incomes Register.
The amount of the TyEL contribution is affected by the client bonuses and the actual realised payroll sum. More information about the contribution categories and discounts for large employers is available below.
Employee’s pension contribution
The employee’s contribution is determined by the employee’s age and salary. The employee share of the contribution is:
| Age | 2025 | 2026 |
|---|---|---|
| 17–52 years | 7.15 % | 7.3 % |
| 53–62 years | 8.65 % | 7.3 % |
| Persons who have turned 63 | 7.15 % | 7.3 % |
Employers and companies are responsible for the TyEL insurance contributions as well as other social security contributions. Check the social security contributions.
TyEL contributions of large employers
Read more about the insurance contribution of large employers
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The temporary reduction of contributions 2020 will be compensated by higher TyEL contributions in 2022–2025
Due to the corona pandemic, an amendment to a law was made to reduce the employers’ TyEL insurance contributions by 2.6 percentage points for the period of 1 May – 31 December 2020. This temporary reduction of contributions will be compensated by higher TyEL contributions in 2022–2025. According to the law, in 2021, the Ministry of Social Affairs and Health decreed the amount of the deficit caused by the reduced contributions. Increases of the TyEL insurance contributions that are to be made in 2022–2025 must together equal the above-mentioned amount of deficit.
The part of the deficit that has not been amortized, is annually raised with the technical rate of interest. In practice, the average TyEL contribution percentage will be set somewhat higher in 2022–2025, in order to cover the deficit in total by the end of 2025. The compensation of the reduction raised the TyEL contribution by 0.45 percentage points in 2026.
