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Social security in Finland 2026
Finnish employees contribute about 10.2% of salary: a 7.3% pension premium, 0.89% unemployment insurance and a 1.98% health insurance contribution (its 0.88-point daily-allowance part applying only above €17,255 of annual pay).
Pension and unemployment premiums are deductible; pensioners pay a separate 1.49% health contribution on pension income.
At a glance
- top rate
- ≈ 10.2% of gross salary, no ceiling
- entry band
- Health daily-allowance component 0% below €17,255/year
- tax year basis
- Withheld through the tax-card system
- filing deadline
- Automatic via payroll
- residency basis
- Attaches to Finnish employment and coverage
- regime flag
- Key-employee 25% regime replaces the health premium
Rates
Employee contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 7.30% | Gross salary, uncapped | Earnings-related pension (from age 17) |
| 0.89% | Gross salary | Unemployment insurance |
| 1.98% | Taxable earned income | Health insurance: 1.1% care component + 0.88% daily-allowance component (the latter only above €17,255/year) |
| 1.49% | Pension income | Health contribution of pensioners |
Thresholds & allowances
- DeductibilityPension and unemployment premiums deduct from earned income
Of the health contribution, only the daily-allowance component deducts
- Self-employedHealth contribution 2.21% + pension premiums to private insurers (YEL)
YEL premiums (≈24%–25% of confirmed income) are fully deductible
Residency
Residency trigger
Contributions follow Finnish employment and social coverage, collected through the tax card alongside income tax.
Non-resident treatment
EU coordination rules assign one system; non-resident employees pay the unemployment premium on top of the 35% withholding; employer charges (~18%) are outside this page.
Notes
- Work-performance dividends bear full social contributions — plumbing salary through dividends does not escape the system.
- Pension accrual has no salary ceiling: contributions and benefits keep growing with income.
- The self-employed set their own YEL income base within limits — under-insuring saves premiums but shrinks every benefit.
- Voluntary pension premiums (deductible to €5,000) lose deductibility entirely from 2027.
FAQ
How much social security does a Finnish employee pay?
About 10.2% of gross salary — 7.3% pension, 0.89% unemployment and 1.98% health insurance — with no ceiling, and most of it deductible against income tax.
What do Finnish pensioners pay on their pensions?
A 1.49% health contribution, plus the 5.85% surtax on pension income above €60,000 — but no pension or unemployment premiums.
Figures: tax year 2026, compiled from public sources. Not tax advice.