Social insurance contribution
Contributions in 2012–2019
Table: Social insurance contributions, % of salary.
| Employers | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
| Health insurance | ||||||||
| - all employers | 2,12 | 2,04 | 2,14 | 2,08 | 2,12 | 1,08 | 0,86 | 0,77 |
| Unemployment insurance | ||||||||
| - salary in 2019 less than EUR 2,086,500 | 0,8 | 0,8 | 0,75 | 0,8 | 1,0 | 0,8 | 0,65 | 0,50 |
| - for part of salary exceeding EUR 2,086,500 | 3,2 | 3,2 | 2,95 | 3,15 | 3,90 | 3,3 | 2,60 | 2,05 |
| - employer's unemployment insurance contribution payable for part-owners | 0,8 | 0,8 | 0,75 | 0,8 | 1,0 | 0,8 | 0,65 | 0,50 |
| Earnings-related pension insurance | ||||||||
| - average TyEL contribution for employer | 17,35 | 17,35 | 17,75 | 18,0 | 18,0 | 17,95 | 17,75 | 17,35 |
| - average KuEL contribution for local government employer | 17,35 | 17,35 | 17,75 | 18,0 | 18,0 | 17,95 | 17,75 | 17,25 |
| - average VaEL contribution for government as employer | 19,85 | 19,73 | 20,40 | 20,11 | 17,89 | 16,95 | 16,88 | 17,15 |
| The insured |
2012
|
2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
| National health insurance | ||||||||
| Contribution for medical care coverage | ||||||||
| - employees and self-employed persons | 1,22 | 1,30 | 1,32 | 1,32 | 1,30 | 0,00 | 0,00 | 0,00 |
| - beneficiaries (pension and benefit income) | 1,39 | 1,47 | 1,49 | 1,49 | 1,47 | 1,45 | 1,53 | 1,61 |
| Contribution for daily allowance | ||||||||
| - employees and self-employed persons insured under MYEL Act |
0,82 | 0,74 | 0,84 | 0,78 | 0,82 | 1,58 | 1,53 | 1,54 |
| - self-employed persons insured under YEL Act. other self-employed persons | 0,97 | 0,88 | 0,97 | 0.91 | 0,95 | 1,64 | 1,70 | 1,77 |
| Unemployment insurance |
0,60 | 0,60 | 0,5 | 0,65 | 1,15 | 1,6 | 1,9 | 1,5 |
| - contribution for wage earners of partial owners of an enterprise | 0,20 | 0,20 | 0,19 | 0,24 | 0,46 | 0,7 | 0,92 | 0,78 |
| Employee pension insurance | ||||||||
| - employees under 53 years | 5,15 | 5,15 | 5,55 | 5,7 | 5,7 | 6,15 | 6,35 | 6,75 |
| - employees 53-62 years | 6,5 | 6,5 | 7,05 | 7,2 | 7,2 | 7,65 | 7,85 | 8,25 |
| - employees + 63 years | 6,4 | 6,4 | 7,05 | 7,2 | 7,2 | 6,15 | 6,35 | 6,75 |
| - entrepreneurs and agricultural entrepreneurs under 53 years | 22,5 | 22,5 | 23,3 | 23,7 | 23,6 | 24,1 | 24,1 | 24,1 |
| - entrepreneurs and agricultural entrepreneurs 53-62 years | 22,5 | 22,5 | 24,8 | 25.2 | 25,1 | 25,6 | 25,6 | 25,6 |
| - entrepreneurs and agricultural entrepreneurs +63 years | 22,5 | 22,5 | 24,8 | 25,25 | 25,1 | 24,1 | 24,1 | 24,1 |