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What is the health insurance contribution and why is it charged?

Health insurance contributions are statutory payments that we automatically pay to the Tax Administration with each salary payment (1.91% in 2026). The Tax Administration transfers these payments to Kela, and the payments cover the costs of benefits such as sickness allowance, parental allowance, and maternity and paternity allowance. 

As a billing service company, we act in accordance with the Tax Administration's instructions: 'If the billing service company does not know at the time of payment whether the employee is YEL-insured or subject to insurance, the billing service company must pay the employer's health insurance contribution on the basis of the salary.'

If you estimate that you are not subject to YEL insurance, it is sufficient to notify us of this in writing. After that, no health insurance contributions will be collected from the wages paid. Please note, however, that if your invoicing exceeds the YEL insurance obligation limit (€9,423.09 in 2026), health insurance contributions will be activated automatically.

You can read more about this on the Tax Administration's website.

Update of daily allowances

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Connecting a Zettle payment terminal

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Health insurance contribution 2026

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Driver's logbook for a light entrepreneur

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What should you know about employing a light entrepreneur?

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How do I know if my customer has paid the invoice?

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Payroll calculation from Truster

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Pricing of the work of a light entrepreneur

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Tax deductions & tax return for light entrepreneurs

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What does light entrepreneurship mean?

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Is light entrepreneurship profitable?

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Who can become a light entrepreneur?

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Is the employment condition fulfilled in light entrepreneurship?

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