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ja muuta ostivat YEL-vakuutuksen
Ilmarisen verkkokaupasta viimeisen 7 päivän aikana
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Yrityksen tiedot

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Lue lisää tietosuojasta

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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 2025, it is EUR 70,08 per month (in 2024 EUR 68.57). 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 25,46 in 2025 and approximately 25.32 per cent in 2024 of the payroll at Ilmarinen, when the expense loading is taken into account. 

The TyEL contribution by temporary employers will be 26,28 in 2025. (26.12 per cent in 2024) of the payroll. A temporary employer’s contribution is the same size in all pension companies.

You can check your insurance contribution percentage in our employer’s service. You can log in to the employer’s service here.

Read more about a large employer's TyEL contribution >

Employees’ age limits

You must take out TyEL insurance for all of your employees aged between 17 and 67 years. The obligation to insure starts from the beginning of the month following the employee’s 17th birthday. For example, if your employee turns 17 in June, you must insure him or her as of the beginning of July.

Your obligation to insure ends depending on the year in which your employee was born. If your employee was born

  • in or before 1957, you do not need to insure him or her after he or she has turned 68
  • in 1958–1961, you do not need to insure him or her after he or she has turned 69
  • in or after 1962, you do not need to insure him or her after he or she has turned 70. 

Social insurance contributions and key figures in 2025

Social insurance contributions and limits 2025.pdf

Employee’s pension insurance contribution 2024 and 2025

ages 17–52 7.15% 
ages 53–62 8.65% 
ages 62–68 7.15%