Checklist for companies
2023 |
2022 |
|
Social security contribution |
||
| 1,53 % | 1,34 % | |
| not paid before the following month when employer turns 16 yrs | ||
| not paid after the month when employer turns 68 yrs | ||
The health insurance premium of salary earners and entrepreneurs |
||
| One part, salary earners, the health insurance | 0,60 % | 0,53 % |
| One part, pensioners | 1,57 % | 1,50 % |
| Second part, salary earners 16-67 yrs, min earnings 15 128 e/year | 1,36% | 1,18 % |
| Second part, entrepreneurs (YEL), min earnings 15 128 e/year | 1,36 % | 1,32 % |
Employee pension insurance premium |
||
| Pension insurance premium from employers (under 53 years) | 7,15 % | 7,15 % |
| Pension insurance premium from employers (53-62 years)
Pension insurance premium from employers (over 62 years) |
8,65 %
7,15 % |
8,65 %
7,15 % |
| Unemployment insurance premium from employers | 1,50 % | 1,40 % |
| Unemployment insurance premium from partial owner | 0,75 % | 0,74 % |
| Employee pension insurance, temporary employer – payroll below 9 348 e /6 month |
26,20 % | 24,8 % |
| Employee pension insurance, contractual employer – payroll at least 2 197 500 e |
25,30 % | 25,85 % |
| Unemployment insurance premium up until payroll of 2 251 500 | 0,52 % | 0,50 % |
| Unemployment ins. prem. of payroll exceeding 2 251 500 | 2,06 % | 2,05 % |
| Employer’s payroll paid from partial owner | 0,52 % | 0,50 % |
| Employer’s pension insurance premium, under 53 and over 62 years | 24,10 % | 24,10 % |
| Employer’s pension insurance premium, 53-62 years | 25,60 % | 25,60 % |
Tax-free compensation for travel expenses |
||
| Domestic per diem allowance | 48,00 | 45,00 |
| Domestic partial per diem allowance | 22,00 | 20,00 |
| Mileage allowances | 0,53 | 0,46 |
| Meal money | 12,00 | 11,25 |
Taxable values of fringe benefits |
||
| Mobile telephone benefit | 20,00 | 20,00 |
| Telephone benefit | 20,00 | 20,00 |
| Meals benefit 1.1.-31.12. | 8,00 | 7,15 |
| Base rate 1.1.-30.6. | 2,50 % | -0,50 % |
| Base rate 1.7.-31.12. | 0,00 % | |
| Interest on delayed payments 1.1.-30.6.
In commercial contracts 1 percentage points (%) higher |
9,50 %
10,50 % |
7,00%
8,00 % |
| Interest on delayed payments 1.7.-31.12
In commercial contracts 1 percentage points (%) higher |
|
7,00 %
8,00 % |