The President of the Republic approved the bill on next year’s unemployment insurance contributions on 5 December 2024. According to the enacted law, the total amount of unemployment insurance contributions will decrease for 2025.
Employers’ average contribution is 0.61% of the wages, which is 0.21 percentage points less than in 2024. Employers’ average contribution includes a share of 0.02 percentage points that is used to finance transition security. Employees’ contribution is 0.59% of the wages, which is 0.20 percentage points less than in 2024.
Employers’ lower contribution is 0.20% of the wage sum (up to a maximum of EUR 2,455,500 per year), and the higher contribution is 0,80% of the wage sum (for the part that exceeds EUR 2,455,500).
The other contribution rates for 2025 are:
The confirmed unemployment insurance contributions are in line with the proposal made by the Employment Fund in August 2024.
The payroll limits for the liability component and transition security contribution will increase in 2025. A full deductible is charged to companies with a payroll of at least 39,288,000 euros. The deductible fee is not charged to companies whose payroll does not exceed EUR 2,455,500.
The payroll limits related to the liability to pay the change security fee will be revised to correspond to the salary coefficient for 2024. The full transition security multiplier will be 2.2 in 2025.
Read more about liability component and transition security contribution on our web pages.
Read the President’s confirmation (in Finnish) on the Prime Minister’s Office’s website.
