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Social insurance contributions in 2019 Detailed guidance

Date of issue
12/20/2018
Record no.
Information not available
Validity
1/1/2019 - 12/31/2019
Authorization directive
Information not available
Replaces guidance
Information not available

(English translation. For further guidance, refer to the pages in the national languages Finnish and Swedish.)

Pay to the Tax Administration

Employers’ health insurance contribution

0.77%

The health insurance premium of the insured party:

 

– the health care contribution on wage income and annual earnings

0.00%

– daily allowance contribution

– for income of less than €14,282

1.54%

 0.00%

totals (=the minimum withholding)

1.54%

Medical care contribution on pension and social-benefit income

1.61%

Increase of the daily allowance contribution for self-employed individuals with YEL insurance  0.23%
Self-employed individual’s increased daily allowance contribution  1.77%

Pay to your insurance company

Employee's pension insurance contribution (worker’s ages 17 to 52)

6.75%

Employee's pension insurance contribution (worker’s ages 53 to 62)

8.25%

Employee's pension insurance contribution (worker’s ages 63 to 67)

6.75%

Employer’s pension insurance contribution (average rate)

17.35%

Employer’s pension insurance contribution (seafarers)

12.80%

Pay to the Employment Fund (Työllisyysrahasto/Sysselsättningsfonden)

Employee's unemployment insurance contribution

The unemployment insurance contribution of a shareholder-employee

1.50%

0.78%

Employer’s unemployment insurance contribution (worker’s ages 17 to 64)

 

– paid wages no more than €2,086,500 a year

0.50%

– paid wages go over €2,086,500 a year

2.05%

The statutory accident insurance contribution varies by line of business and by company. The group life insurance premium varies by line of business and by company.

Page last updated 3/19/2019