TyEL contributions, % of gross earnings
| 2025 | 2026 | |
|---|---|---|
| Employer with insurance contract (has at least one permanent employee at all times), including employee’s share. The TyEL basic contribution rate does not include the company-specific expense loading fee. The expense loading fee will be determined on the basis of the company’s payroll and is added to the basic contribution rate. A client bonus reduces employer’s insurance contribution. If the total payroll exceeded €2,455,500 in 2024, the TyEL contribution is also affected by the company’s contribution category and the premium loss discount in 2026. | 25.28 | 24.85 |
| Occasional employer including employee’s share. No permanent personnel and paid wages less than €10,272/6 months in 2026 (€10,038/6 months in 2025). | 26.28 | 25.85 |
| Employee’s share | ||
| For employees aged 17–52 | 7.15 | 7.3 |
| For employees aged 53–62 | 8.65 | 7.3 |
| For employees who have turned 63 | 7.15 | 7.3 |
Unemployment insurance contributions (age 18–64 yrs)
| 2025 | 2026 | |
|---|---|---|
| The premium is charged by The Employment Fund. More info at www.employmentfund.fi | ||
| Employer – for the first €2,509,500 of total payroll/year in 2026 (€2,455,500 of total payroll/year in 2025) – for the part of total payroll exceeding €2,509,500/year in 2026 (€2,455,500/year in 2025) | 0.20 0.80 | 0.31 1.23 |
| Employee | 0.59 | 0.89 |
| The part-owner’s premium | 0.30 | 0.39 |
| Employer’s premium for part-owner | 0.20 | 0.31 |
Health insurance contributions, %
| 2025 | 2026 | |
|---|---|---|
| Employers’ health insurance contribution | 1.87 | 1.91 |
| The health insurance premium of the insured party | ||
| Employee | ||
| The health care contribution | 1.06 | 1.10 |
| Daily allowance contribution, for income of less than €17,255/year in 2026 (€16,862/year in 2025) | 0.00 | 0.00 |
| Daily allowance contribution, for income of minimum €17,255/year in 2026 (€16,862/year in 2025) | 0.84 | 0.88 |
| Pensioner | ||
| The health care contribution collected from pension and benefit income | 1.45 | 1.49 |
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
TyEL limits
| 2025 | 2026 | |
|---|---|---|
| TyEL insurance lower limit, salary at least | €70.08/month | €71.72/month |
Interest rates
| 2025 | 2026 | |
|---|---|---|
| Premium interest rate, % of premiums | ||
| – TyEL 1.1.–30.6. – TyEL 1.7.–31.12. | 2.65 % 2.10 % | 2.20 % To be announced later |
| Penalty interest | ||
| 1.1.–30.6. | 11.50 % | 10.50 % |
| 1.7.–31.12. | 10.5 % | To be announced later |
Index increases
| 2025 | 2026 | |
|---|---|---|
| Pensions, % from previous year | 1.3 | 0.9 |
| E.g. earnings and particular limits | 2.2 | 2.3 |
| Wage coefficient | 1.673 | 1.712 |
| Earnings-related pension index | 3077 | 3104 |