The payroll ancillary costs have changed at the turn of the year.
For a freelance musician, it’s important to know the employer’s social package when calculating wages using the reverse method.
The majority of the package consists of pension contributions, the total burden of which has slightly decreased from the previous year. In 2025, the maximum contribution is 25.28 per cent, taking into account the pension insurance company’s management fee (2024: approx. 25.32 per cent). Those aged 17–52 and 63 years and older will pay an employee contribution of 7.15% this year, so there has been no change in the employee’s share. The contribution for those aged 53–62 is also the same as the previous year, 8.65%.
On the other hand, the employer’s sickness insurance contribution increased from 1.16 per cent to 1.87 per cent.
The accident insurance contribution and group life insurance contribution vary by profession, and average contribution amounts have been used in the calculation.
Changes in employer contributions mainly mean a bit higher expenses for sickness insurance contributions and a bit lower expenses for unemployment and accident insurance contributions compared to the previous year.
For employers, the contributions in 2025 for those aged 17–52 and 63 years and older are as follows:
- TyEL (earnings-related pension insurance) 18.13 per cent
- Sickness insurance contribution 1.87 per cent
- Unemployment insurance 0.20 per cent
- Accident insurance 0.54 per cent
- Group life insurance 0.06 per cent
- Total 20.8 per cent (for those aged 53–62, the total is 19.3 per cent)
Travel Expense Reimbursements
The domestic full-day allowance was increased by two euros compared to the previous year’s level.
The daily allowance amounts for 2025 are as follows:
- Half-day allowance 24 euros (travel over 6 hours)
- Full-day allowance 53 euros (travel over 10 hours)
The maximum amount of mileage reimbursement when using a private car is 59 cents/km. An additional 4 cents/km for each additional passenger.