Health insurance contributions collected from workers who arrive in Finland

If you have arrived in Finland to work, you can be covered by the national health insurance scheme based on your work. The health insurance scheme covers workers who receive at least

€741,75 in monthly pay 1 January - 31 July 2022,

€767,98 in monthly pay 1 August - 31 December 2022,

€800,02 in monthly pay (in 2023, 2024 and 2025)

regardless of how long they work in Finland.

However, if you arrive in Finland to live here permanently, you may be covered by the residence-based health insurance scheme. In this case, your insurance coverage does not depend on your wage income.

If you are covered by the Finnish health insurance scheme, the Tax Administration collects the employee’s health insurance contribution from you. In addition, your employer must pay the employer's health insurance contribution.

However, you are not required to pay health insurance contributions to Finland if you have an A1 Certificate or other certificate proving that you are still covered by the social insurance system of your country of tax residence.

Even if your monthly pay were to decrease below the threshold of

  • €741,75 in monthly pay (1 January - 31 July 2022)
  • €767,98 in monthly pay (1 August - 31 December 2022)
  • €800,02 in monthly pay (in 2023, 2024 and 2025)

you may still be covered by Finnish health insurance for a time. You can retain the coverage if you have been paid

  • €741,75 per month or more (1 January - 31 July 2022)
  • €767,98 per month or more (1 August - 31 December 2022)
  • €800,02 per month or more (in 2023, 2024 and 2025)

for at least six months. The maximum period for the health insurance scheme to remain in force is three months or up to the end date of your residence permit.

The employee’s health insurance contribution

The health insurance contribution that the employee must pay consists of a part relating to medical care, and of a part relating to daily allowances.

In 2024, the medical contribution is 0.51% of the employee’s income taxable in municipal taxation. The daily allowance contribution of health insurance is 1.01% and it is only collected from employees who earn at least €16 499 a year (in wages or trade income).

In 2025, the medical contribution is 1.06 % of the employee’s income taxable in municipal taxation. The daily allowance contribution of health insurance is 0.84 % and it is only collected from employees who earn at least €16 862 a year (in wages or trade income).

If you are a resident taxpayer in Finland and you are covered by the Finnish health insurance scheme, the contribution collected from you is included in your withholding rate. In other words, it is not withheld from you separately.

If you are a nonresident but you are covered by Finnish health insurance, your employer will withhold tax at source as well as the health insurance contribution from your pay. However, if you have asked for nonresident’s income taxation under the progressive tax scheme, the insurance contribution collected from you is included in your withholding rate.

Social insurance contributions

Page last updated 11/26/2024