YEL-maksu ja yrittäjyys

The YEL contribution forms the basis of self-employed persons' pension and social security

The YEL contribution, or the insurance premium paid in accordance with the Self-Employed Persons’ Pensions Act (YEL), is an essential part of an entrepreneur's pension and social security. The YEL contribution is the duty of the entrepreneur, which ensures your right to pension and other social security benefits.

What is a YEL contribution? 

The YEL contribution, or the self-employed person's pension insurance premium, is insurance you pay for yourself if you meet the conditions for YEL insurance. The YEL contribution is based on your estimated income, which reflects your annual work input. The YEL income is like your salary, from which you pay pension insurance premiums.

How will the YEL contribution be determined?

The amount of your pension is calculated based on your earned income confirmed by the pension insurance company. The higher your earned income, the higher your YEL contribution, but at the same time, your future pension and other social security benefits will also increase. Your age also affects your YEL contribution percentage. For 53–62-year-olds, the contribution percentage is slightly higher than for those under 53 or over 62. You can check the annually confirmed contribution percentages on the YEL insurance website.

If your annual earned income is EUR 20,000, for example, and the YEL contribution percentage is 24.10% (2024), your YEL contribution will be about EUR 4,820 per year. In addition, you can get a discount if you are a first-time entrepreneur. 

You should estimate the income related to the YEL contribution realistically. Too low an income may lead to inadequate social security, while too high an income may become a financial burden. You can change your YEL contribution if the scope of your business or the amount of work changes. 

Impact of YEL contribution on self-employed persons' pension and social security 

The YEL contribution affects the amount of your pension and other social security benefits such as sickness allowance, parental allowance and unemployment benefit. You will receive pension like wage earners, but the amount of your pension will depend on your YEL contribution. 

A higher income and thus higher YEL contribution mean better social security and higher pension. This is particularly important because an entrepreneur's work often involves more risks and uncertainty than a wage earner's. 

Moreover, if you have self-employed persons' voluntary accident insurance, the level of your YEL contribution affects the compensation for loss of income and your pension. A higher earned income means a higher daily allowance, which is also a significant plus during long sick leaves or family leaves, for example.

Optimising the YEL contribution

You can change the YEL contribution if your circumstances change. Our tips for optimisation:

  • Keep track of your working time and projects. This way you can better estimate your earned income, which affects the YEL contribution. 
  • Ask an accountant for help. An expert can support you in estimating earned income and optimising your YEL contribution. 
  • Check regularly. Remember to check and update your income as required to keep your YEL contribution up to date. 

YEL contributions are tax-deductible 

YEL contributions are tax-deductible. You can deduct the payments either in your personal taxation or in company taxation, depending on what type of business you have. The purpose of YEL contributions is to ensure that you will get sufficient pension and social security. By taking care of your YEL contributions, you will have a secure future. 

Experts at your service in YEL-related matters

Determining the correct amount of YEL insurance may seem difficult. Pohjola Insurance's experts will be happy to help you calculate the YEL contribution and YEL earned income personally. Request an offer, and our expert will be in touch with you. At the same time, you will receive an offer on other insurance policies for entrepreneurs if you wish.