You or your company can be a temporary employer if
- you do not employ anyone permanently, and
- your employees' wages over a six-month period are less than EUR 9,822 (2024).
What are the obligations of a temporary employer?
As a temporary employer, you have the same obligations as any other employer:
- Pay earnings-related pension contributions, i.e. TyEL contributions
- Take care of the statutory workers' compensation insurance
- Take care of the unemployment insurance contribution
- Report your employees' wages to the Incomes Register
A temporary employer must also declare all wages to the Incomes Register using the earnings payment report. The difference from a contract employer is that a temporary employer does not have a TyEL insurance number, i.e. a pension policy number. On the earnings payment report, you need to indicate that you are a temporary employer in the payer information.
Read more about how a temporary employer declares wages to the Incomes Register
How much does a temporary employer pay TyEL contributions?
The TyEL contribution of a temporary employer is 26.12% (2024) of the employees' wages and includes the administrative cost contribution. The contribution percentage for a temporary employer is slightly higher than for a contract employer and is the same across all earnings-related pension companies.
You are always welcome to become our TyEL contract customer
Even if the wages you pay are below the limit or you employ temporarily, you can still make a TyEL insurance contract. In 2024, the TyEL basic contribution for Varma's contract employers is 25.12% of employees' wages, to which an earnings-related pension company-specific administrative cost contribution is added. In addition, as a contract employer, you will receive an annual reduction on your insurance contributions in the form of client bonuses and access to Varma Online Service.
To become a contract customer, fill in the insurance application form online or request a quote from us.