Social insurance contribution
Contributions in 2017–2023
Table: Social insurance contributions, % of salary.
| Employers | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 |
| Health insurance | ||||||||
| - all employers | 1,08 | 0,86 | 0,77 | 1,34 | 1,53 | 1,34 | 1,53 | 1,16 |
| Unemployment insurance | ||||||||
| - salary in 2024 less than EUR 2,337,000 | 0,8 | 0,65 | 0,50 | 0,45 | 0,5 | 0,5 | 0,5 | 0,27* |
| - for part of salary exceeding EUR 2,337,000 | 3,3 | 2,60 | 2,05 | 1,7 | 1,9 | 2,05 | 2,06 | 1,09* |
| - employer's unemployment insurance contribution payable for part-owners | 0,8 | 0,65 | 0,50 | 0,45 | 0,5 | 0,5 | 0,52 | 0,27* |
| 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 |
| The insured | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 |
| 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 | 0,6 | 0,51 |
| - beneficiaries (pension and benefit income) | 1,45 | 1,53 | 1,61 | 1,65 | 1,65 | 1,50 | 1,57 | 1,48 |
| 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 |
| - 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 |
| Unemployment insurance |
1,6 | 1,9 | 1,5 | 1,25 | 1,4 | 1,5 | 1,5 | 0,79* |
| - contribution for wage earners of partial owners of an enterprise | 0,7 | 0,92 | 0,78 | 0,65 | 0,65 | 0,74 | 0,43* | |
| Employee pension insurance | ||||||||
| - employees under 53 years | 6,15 | 6,35 | 6,75 | 7,15 | 7,15 | 7,15 | 7,1*5 | 7,15 |
| - employees 53-62 years | 7,65 | 7,85 | 8,25 | 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 | |
| - entrepreneurs and agricultural entrepreneurs under 53 years | 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 |
| - entrepreneurs and agricultural entrepreneurs +63 years | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 | 24,1 |
* An estimate