The YEL contribution percentage is
- 24.10% for those aged 18–52
- 25.60% for those aged 53–62
- 24.10% as of the start of the calendar year following the year in which the entrepreneur turns 63.
A starting entrepreneur shall receive a 22% reduction in the contribution for the first 48 months of activities.
Self-employed persons may choose whether the contribution is paid by the company or whether they pay it themselves. Nevertheless, the self-employed person is personally liable for paying the contribution. The insurance premium may be paid in one, two, three, four, six or twelve instalments annually. According to the insurance terms, at least half of the instalments must fall due before August.
Further information about social insurance contributions (PDF) >