Social insurance contribution

 

 

 

 

 

Contributions in 2015–2021

Table: Social insurance contributions, % of salary.

 

Employers 2015 2016 2017 2018 2019 2020 2021
Health insurance              
- all employers 2,08 2,12 1,08 0,86 0,77 1,34 1,53
               
Unemployment insurance              
- salary in 2019 less than EUR 2,086,500 0,8 1,0 0,8 0,65 0,50 0,45 0,5
- for part of salary exceeding EUR 2,086,500 3,15 3,90 3,3 2,60 2,05 1,7 1,9
- employer's unemployment insurance contribution payable for part-owners  0,8 1,0 0,8 0,65 0,50 0,45 0,5
               
Earnings-related pension insurance              
- average TyEL contribution for employer 18,0 18,0 17,95 17,75 17,35 16,95 16,95
- average KuEL contribution for local government employer 18,0 18,0 17,95 17,75 17,25 16,82 16,82
- average VaEL contribution for government as employer  20,11 17,89 16,95 16,88 17,15 16,7 16,69
               
The insured 2015 2016 2017 2018 2019 2020 2021
National health insurance              
Contribution for medical care coverage              
- employees and self-employed persons 1,32 1,30 0,00 0,00 0,00 0,68 0,68
- beneficiaries (pension and benefit income) 1,49 1,47 1,45 1,53 1,61 1,65 1,65
Contribution for daily allowance              
- employees and self-employed persons insured under MYEL Act
 
0,78 0,82 1,58 1,53 1,54 1,18 1,36
- self-employed persons insured under YEL Act. other self-employed persons 0.91 0,95 1,64 1,70 1,77 1,33 1,55
               
Unemployment insurance
 
  0,65 1,15 1,6 1,9 1,5 1,25 1,4
- contribution for wage earners of partial owners of an enterprise   0,24 0,46 0,7 0,92 0,78 0,65 0,65
               
Employee pension insurance              
- employees under 53 years 5,7 5,7 6,15 6,35 6,75 7,15 7,15
- employees 53-62 years 7,2 7,2 7,65 7,85 8,25 8,65 8,65
- employees + 63 years 7,2 7,2 6,15 6,35 6,75 7,15 7,15
- entrepreneurs and  agricultural entrepreneurs under 53 years 23,7 23,6 24,1 24,1 24,1 24,1 24,1
- entrepreneurs and  agricultural entrepreneurs 53-62 years 25.2 25,1 25,6 25,6 25,6 25,6 25,6
- entrepreneurs and  agricultural entrepreneurs +63 years 25,25 25,1 24,1 24,1 24,1 24,1 24,1