Social Contributions in Finland (2026): Pension, Unemployment and Health
Finnish employees pay an earnings-related pension contribution (TyEL) of 7.30%, an unemployment insurance contribution of 0.89%, and health insurance contributions of about 1.98% (daily-allowance plus medical-care). These are deducted from gross and reduce taxable income. A small public-broadcasting tax (YLE, max EUR 163) also applies. Verify with Vero (vero.fi).
Employee contributions
The main employee contributions in 2026 are the TyEL earnings-related pension contribution at 7.30% of gross, the unemployment insurance contribution at 0.89%, and the health insurance daily-allowance contribution (paivarahamaksu) of about 0.88%. A medical-care contribution (sairaanhoitomaksu) of about 1.10% is charged on the municipal tax base. The pension, unemployment and daily-allowance contributions are deductible from taxable income, which lowers both state and municipal tax. The employer pays a larger pension contribution on top of gross.
The YLE public broadcasting tax
A separate YLE tax funds public broadcasting: 2.5% of income above about EUR 14,000, capped at EUR 163 per year. For most salaried employees it is simply the flat EUR 163 maximum, collected through withholding. It is small but included in the net-pay calculation for accuracy.
FAQ
What social contributions do Finnish employees pay?
TyEL pension 7.30%, unemployment insurance 0.89%, and health insurance contributions of about 1.98% (daily-allowance plus medical-care). Most are deductible from taxable income. Verify current rates with Vero.
What is the YLE tax?
A public-broadcasting tax of 2.5% on income above about EUR 14,000, capped at EUR 163 per year. For most earners it is the flat EUR 163 maximum. Confirm the current cap with Vero.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.