Temporary employer (no TyEL insurance policy)

Temporary employer is a concept used by earnings-related pension providers, describing whether or not you have taken out a pension insurance policy from an earnings-related pension provider.

A temporary employer has not concluded an agreement with an earnings-related pension provider with regard to an employee insurance policy

The employer arranges pension provision for its employees either as a temporary employer or contract employer. If the company has an insurance agreement under TyEL, it is not regarded as a temporary employer.

A temporary employer does not have permanent employees

You can be a temporary employer if

  • you do not have any permanent employees;
  • you pay at most EUR 9,822 in total wages during six months (in 2024); and
  • you have not entered into a pension insurance policy with a pension insurance provider.

Check when you, as an employer, are obligated to take out insurance for your employees

Report the temporary employer’s information to the Incomes Register

Report the following information:

  • the payer type Temporary employer (no TyEL insurance policy).
    • In the interface, this information is reported as part of the payer’s details.
    • In the e-service, this information is reported with other earnings-related pension insurance information on the “Income earner” page.
  • the pension provider code of the selected pension provider, in the interface, also enter the generic pension policy number of the temporary employer you have obtained from the provider
  • the payer's address ja the address country code.

If you wish, you can also enter into a pension insurance policy as a temporary employer even if you paid in wages over a period of six months less than the wage limit. In this case, enter your pension provider’s information and the pension policy number on the earnings payment report. Do not enter the payer type "Temporary employer (no TyEL insurance policy)".

Furthermore, do not enter the temporary employer’s information if

  • you only pay non-wage compensation for work, tax-exempt kilometre allowances, or other such income on which pension is not based
  • you pay wages to a person with YEL insurance, instead, report "Pension insurance for the self-employed (YEL)" and "Type of exception to insurance" under Earnings-related pension insurance.
Page last updated 1/1/2024