The TyEL contribution of employers with an insurance contract in 2026 will consist of a basic contribution of 24.85 per cent (25.28 per cent in 2025), the possible contribution category impact and contribution loss reduction, as well as the administrative cost contribution and client bonus determined for each earnings-related pension company. The administrative cost contribution raises the contribution, while the client bonus lowers it.
For occasional employers, the TyEL contribution in 2026 will be 25.85 per cent of the salary (26.28 per cent in 2025).
Changes in the contributions of employees and entrepreneurs
Employees’ share of the TyEL contribution in 2026 will be 7.30 per cent of the salary for employees aged 17–68. In 2025, for employees under the age of 53 and over the age of 62, their share of the contribution was 7.15 per cent of their salary, and for employees between the ages of 53 and 62, it was 8.65 per cent of their salary.
The change in the employee’s contribution is due to the end of the transition period agreed in the 2017 earnings-related pension reform. During the transition period, from 2017 to 2025, the pension accrual of employees aged 53–62 was higher, at 1.7 per cent, and they paid a 1.5-percentage-point higher pension contribution. When the transition period ends, starting in 2026, pension accrual will be 1.5 per cent of salary for all age groups.
In 2026, the YEL contribution for all entrepreneurs is 24.4 per cent of their YEL income. In 2025, the YEL contribution was 24.1 per cent of the YEL income for those under 53 and over 62, and 25.6 per cent of the YEL income for those between 53 and 62.
Read the press release of the Ministry of Social Affairs and Health (in Finnish)
Changes to the disability pension contribution
The disability pension contribution included in the TyEL contribution will increase in 2026, and will be on average 0.8 per cent of the salary (0.7 per cent in 2025). If your company’s payroll is at least around EUR 2.456 million, your company’s contribution category also affects the disability pension contribution. The effect of the contribution category shows in the amount of your company’s TyEL contribution.
In 2026, companies’ deductible for disability contributions according to the contribution category will be reduced to 80 per cent (90 per cent in 2025), as agreed in the reform of the contribution category model.