Social insurance contribution
Contributions in 2017–2026
Table: Social insurance contributions, % of salary.
| Employers | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
| Health insurance | ||||||||||
| all employers | 1,08 | 0,86 | 0,77 | 1,34 | 1,53 | 1,34 | 1,53 | 1,16 | 1,87 | 1,91 |
| Unemployment insurance | ||||||||||
| salary in 2026 less than EUR 2,509,500 | 0,8 | 0,65 | 0,50 | 0,45 | 0,5 | 0,5 | 0,5 | 0,27 | 0,20 | 0,31 |
| for part of salary exceeding EUR 2,509,500 | 3,3 | 2,60 | 2,05 | 1,7 | 1,9 | 2,05 | 2,05 | 1,09 | 0,80 | 1,23 |
| 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 | 0,31 | |
| 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 | 17,1 |
| The insured | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
| 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 | 1,10 |
| beneficiaries (pension and benefit income) | 1,45 | 1,53 | 1,61 | 1,65 | 1,65 | 1,50 | 1,57 | 1,48 | 1,45 | 1,49 |
| 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 | 0,88 |
| 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 | 1,11 |
| Unemployment insurance | 1,6 | 1,9 | 1,5 | 1,25 | 1,4 | 1,50 | 1,5 | 0,79 | 0,59 | 0,89 |
| 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 | 0,39 | |
| 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 | 7,3 |
| employees 53-62 years ** | 7,65 | 7,85 | 8,25 | 8,65 | 8,65 | 8,65 | 8,65 | 8,65 | 8,65 | 7,3 |
| employees +63 years ** | 6,15 | 6,35 | 6,75 | 7,15 | 7,15 | 7,15 | 7,15 | 7,15 | 7,15 | 7,3 |
| 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 | 24,4 |
| 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 | 24,4 |
| entrepreneurs and agricultural entrepreneurs +63 years ** | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,4 |
* An estimate
** In 2017–2025, the contribution rate was higher for people aged 53–62. As of the beginning of 2026, the contribution rate is the same for all employees, regardless of age. Similarly, as of 2026, the contribution rate for self-employed persons is no longer based on age.