From gross salary to net salary 2026: employee contributions and tax card

What is deducted from gross pay

Gross salary is the salary before taxes and contributions. Net salary is what you take home. The employer withholds tax in accordance with the tax card, as well as the employee's social insurance contributions, and remits them onward. The employer's own ancillary costs do not reduce the net salary but are paid on top of the salary.

In 2026 an employee's contributions total 9.07% of gross pay when annual income exceeds the income limit for the daily allowance contribution.

Employment pension contribution (TyEL): 7.30%
Unemployment insurance contribution: 0.89%
Health insurance daily allowance contribution: 0,88 % (if annual income is at least 17 255 €)
Withholding at the tax card percentage

Employment pension contribution, unemployment insurance and daily allowance contribution

The employee's pension contribution in 2026 is 7.30% in all age groups. The TyEL contribution is charged from age 17, and insurance ends at age 68. The contribution accrues your own earnings-related pension.

The unemployment insurance contribution is 0.89% of pay. The health insurance daily allowance contribution is 0.88% if pay and earned income are at least €17,255 a year. With lower annual income, the daily allowance contribution is 0%. The daily allowance contribution is charged to people aged 16–67.

The second part of health insurance, the medical care contribution, is 1,10 % of salary income. It is not withheld separately but is included in the tax percentage on your tax card.

Tax card and withholding tax

Withholding is made at the base percentage of the tax card up to the income limit. On the part exceeding the income limit, tax is withheld at the higher additional percentage. The income limit of an employee's basic tax card corresponds to 12,5 months' pay, because holiday bonus is included. The percentage includes state and municipal income tax, any church tax, the Yle tax and the health insurance contribution, but not pension or unemployment insurance contributions.

The 2026 tax cards came into force on 1 Jan 2026 and are based on 2024 income unless the tax card has been changed. The employer usually receives the tax card directly from the Finnish Tax Administration. If the employer does not receive a tax card, it must withhold 60% from the pay.

Invoice example: a monthly salary of 3,000 euros

Suppose the gross salary is €3,000 per month and, for the sake of the example, the base percentage on the tax card is 20%. The correct percentage is personal and shown on your own tax card.

Employee contributions total 272,10 euros and withholding tax is 600 euros. Net pay is 2 127,90 euros. If the tax card percentage were 25 %, withholding tax would be 750 euros and net pay 1 977,90 euros. Withholding tax is calculated from gross pay, and employee contributions are deducted in the final taxation.

Gross salary: €3,000.00
Employment pension contribution 7.30%: −€219.00
Unemployment insurance contribution 0.89%: −26.70 €
Daily allowance contribution 0,88 %: −26,40 €
Withholding tax 20 % (example): −600,00 €
Net pay: €2,127.90

When to get a change tax card

The tax card can be changed in OmaVero all year round. A change tax card is worth getting if your pay rises or falls clearly, you receive side income or your income limit is too low. If the income limit is exceeded, the rest of the year's pay is withheld at the additional percentage, which can unexpectedly reduce your net pay.

Too low a tax withholding leads to residual tax, too high to a tax refund. With the right percentage the money is at your disposal at the right time, and there are no surprises once taxation is complete.

Check the payslip

The payslip shows your gross pay, supplements, tax withholding and each contribution separately. Compare the tax rate used with your tax card and check that the contributions have been calculated correctly. Deductions can also include, for example, a trade union membership fee, which is not a statutory contribution. In 2026 tax cards, labour market organisation membership fees are no longer taken into account, because they can no longer be deducted in taxation.

If there is an error in the calculation, first contact your employer's payroll. For tax-related questions, help is available from the Finnish Tax Administration (Verohallinto). You can find pay levels and earnings development for your field in Salary Radar.

Frequently asked questions

How much are employee contributions in 2026?

Total 9.07%: pension contribution 7.30%, unemployment insurance contribution 0.89% and daily allowance contribution 0.88% if annual income is at least €17,255.

How much of a 3 000 euro salary is left in hand?

After employee contributions, 2 727,90 euros, from which withholding tax is still deducted. For example, with a 20 % tax card, the net pay is 2 127,90 euros.

What happens if I do not submit a tax card?

If the employer does not receive a tax card, it withholds 60% of the pay. Normally the tax card is passed to the employer automatically.

Salary Radar brings together the topic's figures, deadlines and services. Open Salary Radar →

Calculate it yourself

Employer cost calculator: what does an employee cost? · free
Pay comparison and pay rise calculator · free

Ready-made tools

Salary negotiation checklist · Preparation, justifications and the course of the negotiation

Sources

The article is general information and does not replace the guidance of an authority, a lawyer or an adviser. Check up-to-date information from the sources.