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Social insurance contribution

Contributions in 2008–2012

Table: Social insurance contributions, % of salary.

Employers
2008
2009
2010
2011
2012
Health insurance
         
- all employers
1,97
2,00
2,23
2,12
2,12
           
Unemployment insurance
         
- salary in 2012 less than EUR 1,936,500 0,7 0,65 0,75 0,8 0,8
- for part of salary exceeding EUR 1,936,500 2,9 2,70 2,95
3,2
3,2
- employer's unemployment insurance contribution payable for part-owners
        0,8
           
Earnings-related pension insurance          
- average TyEL contribution for employer 16,8 16,8 16,9 17,1 17,35
- average KuEL contribution for local government employer (incl. contributions based on pension and pre-retirement pension expenditure)
23,8 23,6 23,6 23,6 23,6
- average VaEL contribution for government as employer 
19,4 20,1 20,7
21,6
 19,85
           
The insured
2008 2009 2010 2011
 2012
National health insurance
         
Contribution for medical care coverage
         
- employees and self-employed persons 1,24
1,28
1,47
1,19 1,22
- beneficiaries (pension and benefit income) 1,41 1,45 1,64 1,36 1,39
Contribution for daily allowance
         
- employees and self-employed persons insured under MYEL Act

0,67 0,70 0,93 0,82  0,82
- self-employed persons insured under YEL Act. other self-employed persons
0,81 0,79 1,05
0,92
 0,97
           
Unemployment insurance

0,34 0,20 0,40 0,6  0,60
- contribution for wage earners of partial owners of an enterprise
0,12 0,07 0,15 0,20  0,20
           
Employee pension insurance, -53 years 4,1 4,3 4,5 4,7  5,15
+53 years
5,2 5,4 5,7 6,0 6,5
           
Entrepreneurs and  agricultural entrepreneurs
2008 2009 2010 2011
2012
Employee pension insurance, -53 years 20,6 20,8 21,2 21,6  22,50
+53 years 21,7 21,9 22,4 22,9  23,85

The temporary reductions in earnings-related pension contributions granted since 2006 are no more granted in 2012.
20.01.2012