The TyEL basic contribution for contract employers in 2027 will be 24.96 per cent of the payroll. The 2026 basic contribution is 24.85 per cent. The final contribution is also impacted by the pension company-specific administrative cost contribution and client bonus, as well as any contribution category impact and reduction of the contribution loss component.
The TyEL pension contribution for temporary employers in 2027 will be a total of 25.96 per cent of the payroll. In 2026, the contribution is 25.85 per cent.
Employees’ and self-employed persons’ contributions will not change
The employee’s share of the 2027 TyEL contribution for employees of all ages will be 7.30 per cent of the payroll. The share will be the same as in 2026.
In 2027, the YEL contribution for all entrepreneurs will be 24.4% of their YEL income. The contribution will remain the same as in 2026.
The disability pension contribution will fall and the deductible will be reduced
The basic disability contribution included in the TyEL contribution will fall in 2027 to an average of 0.7 per cent of the salary or wages. The 2026 basic contribution is 0.8 per cent. If your company’s payroll is at least around EUR 2.51 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 2027, companies’ deductible for disability contributions according to the contribution category will be reduced to 70 per cent. In 2026, the deductible is 80 per cent. The change will be implemented in line with the agreed contribution category reform.
Expenditures resulting from disability pensions have been lower than expected in recent years. That is why the final disability contribution will technically be reduced in 2027. The reduction does not affect the total amount of your company’s insurance contribution as the insurance contribution’s pooled component will be raised correspondingly. The discount also does not affect the size of the impact of your company’s contribution category.
A larger share of the TyEL contribution will be funded
In 2027, the funding of old-age pensions will be increased as part of the pension reform. A larger share of the TyEL contribution than before will be transferred to old-age pension funds to fund future pensions. The portion of the TyEL contribution to be placed in old-age pension funds will grow by around a quarter compared to 2026.
Additional funding does not mean increasing the TyEL contribution. The change means that a larger share of the TyEL contribution will be channelled into funds. The goal is to strengthen the earnings-related pension system’s sustainability and curb the pressure to increase earnings-related pension contributions in the long term.
Varma’s strong solvency and effectiveness benefit the customer
As Varma’s customer, you benefit from both a smaller administrative cost contribution and our strong solvency. Our administrative cost contribution has decreased on average by more than 40 per cent since 2023, and at the same time, we have paid the best client bonuses in the sector.
Our sector-leading client bonuses fully cover the administrative cost contribution we have collected – with money left to spare. That is why your TyEL contribution will be lower as Varma’s customer.
Estimate your 2027 TyEL contribution in the Varma Online Service
You can estimate your company’s 2027 TyEL contribution easily in the Varma Online Service. When you give an estimate of your company’s 2027 payroll, you will get an up-to-date TyEL contribution estimate e.g. to support your budgeting. You can use the same service to keep track of the current year’s budget and to estimate the TyEL contributions for the rest of the year.
How to make a TyEL contribution forecast in the Varma Online Service
1. Select Log in at the top of the Varma.fi page.
2. Select Insurance policies.
3. Open Forecasts and reports.
If you need help in making a contribution estimate, we are available by phone at +358 10 192 100 and in chat Mon–Fri between 8 am and 5 pm.
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