Finland Payroll Changes - 2026

Social security contributions

Finland has announced updated contribution rates for 2026. Below is a side-by-side comparison with 2025 for quick reference.

Employee contributions

Contribution type

2025

2026

TyEL – Pension insurance (Varma)

7.15%

7.30%

TVR – Unemployment insurance

0.59%

0.89%

Employer contributions

Contribution type

2025

2026

TyEL – Pension insurance (Varma)

18.26%

17.55%

TVR – Unemployment insurance

0.20%

0.31%

SaVa – Healthcare / Social insurance

1.87%

1.91%

Accident & Group life insurance

0.32%

0.28%

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