Talous SK Oy
Important update for employers and employees
Salary increases in three stages, totalling approximately 7,8 %
Shift allowances will rise at the same time
Collective Agreement 2025–2028: key points
In April 2025 the Finnish Hospitality Association MaRa and the Service Union PAM agreed on a new collective agreement for the sector. It is valid 1 April 2025–31 March 2028 and covers, among others, restaurants, cafés, bars, accommodation, takeaway and delivery services, holiday resorts, spas and related services. The agreement applies to both employees and supervisors.
Pay increases: three stages, total approx. 7.8%
Salaries will be raised in three steps during the agreement period:
- 1.9.2025 +2,5 %
- 1.6.2026 +2,9 %
- 1.7.2027 +2,4 %.
Combined impact approx. 7,8 %. The pay increase applies to everyone — both employees and supervisors — covering both individually agreed hourly and monthly wages and the sector’s minimum pay scales. See the wage tables for employees and supervisors for the detailed figures.
Shift allowances: evening and night supplements up
In addition to basic pay, the hourly shift allowances will be adjusted:
- From 1 Sept 2025 evening allowance 1,40 €/h, night allowance 2,37 €/h
- From 1 July 2027 evening allowance 1,43 €/h, night allowance 2,43 €/h
Main changes
The new agreement clarifies procedures and working-time arrangements:
- Layoff notice: for fixed-term layoffs the shortest notice period is 7 days, giving more flexibility for seasonal and demand fluctuations.
- Termination procedure: in employee-related cases the employee must be given sufficient time to prepare and the opportunity to be heard; a union representative may attend.
- Part-time and variable working hours: the realised working time under variable-hour contracts must be reviewed every 6 months (every 12 months in strongly seasonal operations).
- Rest periods: within an 18-week adjustment period at least one continuous period of time off must be guaranteed (within 27 weeks, at least two). Details follow the unions’ guidelines and established industry practice.
Impact on employers and recommended actions
The agreement brings phased increases in labour costs and highlights the importance of compliant procedures. We recommend:
- Plan salary changes in advance (including the second effective date, if any) and update allowances on time so payroll calculations are correct.
- Update employment contract templates and HR guidelines: rest periods between shifts, holiday/sick leave; keep full documentation in termination and layoff cases.
- Introduce a semi-annual review mechanism for part-time and variable-hour employees; make sure contracted hours and actual shifts match.
- Optimise shift planning so consecutive rest periods are met while operational needs are covered.
- Increase pay and scheduling transparency: communicate clearly to staff the effective dates, increase percentages and payment method (in Chinese–English–Finnish if needed).
Note: This is practical guidance and does not replace legal advice; sector-specific examples and templates are available on request.
Lähde: PAM
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Upcoming Wage Increases
- 1 June 2026 – wages rise by 2.9%
- 1 July 2027 – wages rise by 2.4%
The increase applies to all employees and supervisors, covering both contract wages and the minimum pay scales. See the wage tables for details.
Working-Time Review for Part-Time Employees
- The collective agreement for the tourism and restaurant sector requires the employer to regularly check whether the working hours agreed in employees’ employment contracts have been realised as agreed.
- From the beginning of 2026 onwards, working hours will be reviewed every six months, unless the nature of the business (for example, seasonal operations) requires the review period to be extended to one year.
Meal Benefit in 2026
The Finnish Tax Administration’s tax-free minimum value for a lunch benefit is €8.80, and the maximum value is €14.00 per working day. The meal benefit may also be used in such a way that the costs include expenses arising from the delivery of the meal. The monetary value of the meal benefit for hotel and restaurant industry personnel is €7.48 per meal.
1. Higher labour costs
Three pay stages and changes to allowances increase the hourly cost, especially for evening, night, and holiday shifts.
Recommendation: budget the cumulative impact in advance, phase the changes into your system, and review your shift structure. Consider raising the average ticket (e.g. set menus) and upselling to cover the increase.
2. Updating contracts and payroll settings
The agreement changes pay categories, allowances, and overtime/working-time rules. Old contracts and payroll settings must be updated, otherwise there is a risk of non-compliance.
Recommendation: update contract templates; set the new pay and allowance items in the payroll system (e.g. Procountor); train supervisors to ensure salaries are paid correctly.
3. Staff satisfaction and shift planning
Frequent pay changes can cause uncertainty and turnover.
Recommendation: communicate the TES changes to staff – in Finnish/English/Chinese if needed. Create transparent shift rules and keep some flexibility so the sense of fairness improves.
4. Compliance risks
If allowance payments don’t match the TES, there is a risk of claims or an inspection by the labour authority.
Recommendation: keep complete documentation (contracts, resolutions, payroll calculations, hearings) so the process is verifiable.
5. Need to adapt the business
Cost increases are unavoidable, especially in service and restaurant operations.
Recommendation: review your pricing, consider moderate increases and pruning low-margin items; add campaigns and upselling; improve shift efficiency and use outsourcing when sensible.
How should companies prepare for the new agreement?
The new MaRa sector collective agreement (TES) for 2025–2028 brings pay increases, allowance adjustments, and changes to working-time practices. What challenges will this create – and how should you prepare? See the practical actions below.