YEL in 2026

In 2026, the YEL insurance contribution rate will be 24.40%. Next year, the YEL contribution will be the same for everyone, regardless of age.

The YEL insurance contribution is calculated as a percentage of the confirmed YEL income of your YEL insurance.

Read more about the YEL contribution

If you are newly self-employed and you are taking out YEL insurance for the first time, you get a 22% discount on your YEL contributions! The discount is valid for the first four years of your YEL insurance, i.e. 48 months.

Take out YEL insurance online

Try our handy calculator for entrepreneurs! You can use the calculator to estimate the impact of your YEL income on your pension, social security during your working life, and insurance contributions.

Try our YEL calculator

The due date for the YEL contribution is the 20th day of the month. You can choose the number of instalments for your YEL contribution. You can choose between 1, 2, 3, 4, 6 or 12 instalments per year. You can change your payment method at any time, as long as at least half of your payments are due by the July due date (20 July 2026).

The minimum amount of YEL income in 2026 is EUR 9,423.09. This means that the minimum YEL income on a monthly basis is approximately EUR 785.

The upper limit for YEL income in 2026 is EUR 214,000.00.

You can use the YEL income calculator to help you determine your YEL income. Enter your business sector and an estimate of your annual turnover, and you will receive a recommendation for your YEL income based on your company's turnover and the average salary in your sector.

Use the calculator to estimate your YEL income

The self-employed person's YEL income should be changed whenever necessary. Notify us immediately if there is a substantial change in your business activities or work input, for example, if your turnover, working hours, or business sector changes. This ensures that your YEL income is always up to date and corresponds to the value of your work input. The so-called minimum YEL income (EUR 9,423.09 in 2026) is generally intended for part-time entrepreneurs.

You can apply for a change in your YEL income in Varma Online Service. You will find the application form under YEL insurance > Insurance policy information > Apply for a change in your YEL income. We will ask you for additional information if necessary. You cannot change your YEL income retroactively.

Read more about YEL income and how it is determined

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YEL incomes will be adjusted using the wage coefficient as of 1 January 2026. According to the law, YEL incomes are adjusted on the first day of January each year. On 29 October 2025, the Ministry of Social Affairs and Health confirmed the wage coefficient for 2026, and it is 1.712.

In practice, this means that if your YEL income in 2024 is, for example, EUR 30,000, it will be increased to approximately EUR 31,374 as of 1 January 2026.

The indexation will keep the entrepreneur's YEL income in line with the general payroll and price development. In the wage coefficient, the change in wages accounts for 80%. The change in prices, on the other hand, accounts for 20%.

In order to be eligible for unemployment cover as of 1 January 2026, your YEL income must be at least equal to the unemployment benefit threshold. In 2026, the so-called unemployment benefit threshold will be EUR 15,481. If your YEL income is at least EUR 15,481, you may be eligible for Kela's basic unemployment allowance and you can join the Entrepreneur Fund.

Visit the Entrepreneur Fund's website

If necessary, apply for a change in your YEL income in Varma Online Service or by calling 010 192 100. There must be a justified reason for the change in YEL income. If you are a member of the Entrepreneur Fund, make sure you also report your confirmed YEL income to the fund.