Employer’s social security contributions 2025
As an employer, you need to take care of your employees’ pension cover and other social security.
Lower limit for TyEL insurance
You need to take out TyEL insurance for your employee when the salary that you pay him or her exceeds a specific lower limit. The limit changes annually. In 2026, it is EUR 71.72 per month. This monthly TyEL lower limit refers to the gross salary that you pay to your employee. Even if the salary that you pay to your employee remains below the TyEL lower limit, you should report it to the Incomes Register.
TyEL contribution percentage
For small contract employers, the earnings-related pension insurance contribution will be a maximum of about 25,03 in 2026 of the payroll at Ilmarinen, when the expense loading is taken into account.
You can check your insurance contribution percentage in our employer’s service. You can log in to the employer’s service here.
Social insurance contributions and key figures
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Are you self-employed?
If you are an entrepreneur, you are responsible for your pension cover and other social security yourself. If you only employ yourself, i.e. if you have no employees, read more about the self-employed person’s social security.
Read about the self-employed person's social security
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Employer, self-employed person, pensioner
2026 earnings-related pension index and wage coefficient confirmed
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