CONTRIBUTIONS BY TEMPORARY EMPLOYERS

The employer is considered temporary if the company’s six-month payroll is less than 7,746 euro (in 2012) and if the employer has no permanent employees.

The TyEL contribution for temporary employers is in accordance with the basic percentage. In 2012, this is 23.3% of payroll. Contributions will not be subject to client bonuses.

A temporary employer pays the unprompted TyEL contribution during the month following the salary payment, and the contribution is immediately final, and it is the same for all pension insurance companies.