Social insurance contribution
Contributions in 2017–2025
Table: Social insurance contributions, % of salary.
| Employers | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
| Health insurance | |||||||||
| all employers | 1,08 | 0,86 | 0,77 | 1,34 | 1,53 | 1,34 | 1,53 | 1,16 | 1,87 |
| Unemployment insurance | |||||||||
| salary in 2025 less than EUR 2,455,500 | 0,8 | 0,65 | 0,50 | 0,45 | 0,5 | 0,5 | 0,5 | 0,27 | 0,20 |
| for part of salary exceeding EUR 2,455,500 | 3,3 | 2,60 | 2,05 | 1,7 | 1,9 | 2,05 | 2,05 | 1,09 | 0,80 |
| employer's unemployment insurance contribution payable for part-owners | 0,8 | 0,65 | 0,50 | 0,45 | 0,5 | 0,5 | 0,27 | 0,20 | |
| Earnings-related pension insurance | |||||||||
| average TyEL contribution for employer | 17,95 | 17,75 | 17,35 | 16,95 | 16,95 | 17,4 | 17,4 | 17,34 | 17,38 |
| The insured | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
| National health insurance | |||||||||
| Contribution for medical care coverage | |||||||||
| employees and self-employed persons | 0,00 | 0,00 | 0,00 | 0,68 | 0,68 | 0,53 | 0,60 | 0,51 | 1,06 |
| beneficiaries (pension and benefit income) | 1,45 | 1,53 | 1,61 | 1,65 | 1,65 | 1,50 | 1,57 | 1,48 | 1,45 |
| Contribution for daily allowance | |||||||||
| employees and self-employed persons insured under MYEL Act | 1,58 | 1,53 | 1,54 | 1,18 | 1,36 | 1,18 | 1,36 | 1,01 | 0,84 |
| self-employed persons insured under YEL Act. other self-employed persons | 1,64 | 1,70 | 1,77 | 1,33 | 1,55 | 1,32 | 1,59 | 1,23 | 1,04 |
| Unemployment insurance | 1,6 | 1,9 | 1,5 | 1,25 | 1,4 | 1,50 | 1,5 | 0,79 | 0,59 |
| contribution for wage earners of partial owners of an enterprise | 0,7 | 0,92 | 0,78 | 0,65 | 0,65 | 0,74 | 0,43 | 0,30 | |
| Employee pension insurance | |||||||||
| employees under 53 years | 6,15 | 6,35 | 6,75 | 7,15 | 7,15 | 7,15 | 7,15 | 7,15 | 7,15 |
| employees 53-62 years | 7,65 | 7,85 | 8,25 | 8,65 | 8,65 | 8,65 | 8,65 | 8,65 | 8,65 |
| employees + 63 years | 6,15 | 6,35 | 6,75 | 7,15 | 7,15 | 7,15 | 7,15 | 7,15 | 7,15 |
| entrepreneurs and agricultural entrepreneurs under 53 years | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 |
| entrepreneurs and agricultural entrepreneurs 53-62 years | 25,6 | 25,6 | 25,6 | 25,6 | 25,6 | 25,6 | 25,6 | 25,6 | 25,6 |
| entrepreneurs and agricultural entrepreneurs +63 years | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 |
* An estimate