TyEL key figures 2019–2026
The TyEL contribution percentage is confirmed by the Ministry of Social Affairs and Health. The TyEL earnings limit is adjusted annually with the wage coefficient.
Key figures for contract employers and temporary employers
The employees’ contribution share is included in the table in the basic contribution percentages and the temporary employer’s contribution percentages.
Contract employer
The TyEL contribution for contract employers varies depending on the employer’s size and the disability pensions granted to the employer’s own employees. Read more about determining the TyEL contribution.
* The average TyEL contribution for the years 2022–2025 includes the repayment of the temporary reduction.
| Year | Small employer's TyEL contribution | Employee's contribution, % | Average employer’s contribution, % | Average employee’s contribution, % | Average TyEL contribution, % |
Lower limit for obligation to insure €/month |
Large employer’s limit payroll €/year |
| 2026 | 7.30 | 17.10 | 7.30 | 24.40 | 71.72 | 2,455,500 / 2024 | |
| 2025 | 25.46 | 7.15 / 8.65 | 17.38 | 7.47 | 24.85* | 70.08 | 2,337,000 / 2023 |
| 2024 | 25.32 | 7.15 / 8.65 | 17.34 | 7.47 | 24.81* | 68.57 | 2,251,500 / 2022 |
| 2023 | 25.55 | 7.15 / 8.65 | 17.39 | 7.45 | 24.84* | 65.26 | 2,197,500 / 2021 |
| 2022 | 25.85 | 7.15 / 8.65 | 17.40 | 7.45 | 24.85* | 62.88 | 2,169,000 / 2020 |
| 2021 | 24.8 | 7.15 / 8.65 | 16.95 | 7.45 | 24.4 | 61.7 | 2,125,500 / 2019 |
| 2020 | 25.3 / 22.7 | 7.5 / 8.65 | 16.95 / 14.35 | 7.45 | 24.4 / 21.8 | 60.57 | 2,086,500 / 2018 |
| 2019 | 25.2 | 6.75 / 8.25 | 17.35 | 7.05 | 24.4 | 59.36 | 2,083,500 / 2017 |
Temporary employer
Employers who do not continually employ employees and who pay their temporary employees wages that fall below the earnings limit over a period of six months can arrange their employees’ pension cover without an insurance contract (temporary employer). The reaching of the limit is monitored on a rolling basis, six months backwards from the current date. Find out whether you are a contract employer or a temporary employer.
| Year | Temporary employer's contribution, % |
Temporary employer's payroll limit EUR/6 moths |
|---|---|---|
| 2026 | 25,85 | 10,272 |
| 2025 | 26.28 | 10,038 |
| 2024 | 26.12 | 9,822 |
| 2023 | 26.20 | 9,348 |
| 2022 | 25.85 | 9,006 |
| 2021 | 24.8 | 8,790 |
| 2020 | 25.3 / 22.7 | 8,676 |
| 2019 | 25.2 | 8,502 |
The employee’s pension contribution in different years
Both the employer and employee bear part of the pension contribution costs. The employer collects the employee’s share from their wages and pays the whole contribution to Ilmarinen.
| Year | 17-52 years old | 53-62 years old | 63-68 years old |
| 2026 | 7.30 | 7.30 | 7.30 |
| 2025 | 7.15 | 8.65 | 7.15 |
| 2024 | 7.15 | 8.65 | 7.15 |
| 2023 | 7.15 | 8.65 | 7.15 |
| 2022 | 7.15 | 8.65 | 7.15 |
| 2021 | 7.15 | 8.65 | 7.15 |
| 2020 | 7.15 | 8.65 | 7.15 |
| 2019 | 6.75 | 8.25 | 6.75 |
Components of the average TyEL contribution 2019–2026
Read more about how the TyEL contribution is determined.
| Year | Old-age pension | Disability pension | Pooled component | Other | Administrative expenses | Estimate of client bonuses |
Total |
|---|---|---|---|---|---|---|---|
| 2026 | 3.71 | 0.8 | 20.11 | 0.12 | 0.16 | -0.5 | 24.40 |
| 2025 | 3.67 | 0.7 | 20.24 | 0.12/0.45* | 0.17 | -0.5 | 24.85 |
| 2024 | 3.62 | 0.8 | 20.07 | 0.12/0.41* | 0.19 | -0.4 | 24.81 |
| 2023 | 3.6 | 0.9 | 20.13 | 0.12/0.44* | 0.25 | -0.6 | 24.84 |
| 2022 | 3.6 | 1.1 | 19.9 | 0.6/0.45* | -0.8 | 24.85 | |
| 2021 | 3.5 | 1.2 | 19.1 | 0.8 | -0.2 | 24.4 | |
| 2020 | 3.5 | 1.0 | 19.9/17.3 | 0.7 | -0.7 | 24.4/21.8 | |
| 2019 | 3.5 | 0.9 | 19.8 | 0.8 | -0.6 | 24.4 |
-
Ilmarinen’s cost-effectiveness continues to guarantee our customers affordable TyEL contributions
In 2026, the administrative costs of Ilmarinen’s customers will be no more than 0.18 per cent of the payroll.
Read more -
Check out the TyEL contribution percentages in the online service
By logging in to the employer’s online service, you can see the TyEL contribution percentages for previous years and an estimate for coming years.
Take a look at our online service for employers