MaRa TES Wages & Supplements 2025–2028 — Minimum Pay, Shift Allowances, Overtime

Wages and shift supplements

The MaRa Collective Agreement (TES) sets precise minimum wages and supplements for different working hours. Minimum pay increases in three stages totaling approximately 7.8 percent. Evening supplement, night supplement, and Sunday double pay apply to all employees. Below is a practical calculation guide for employers and payroll administrators.

This guide is based on the collective agreement between MaRa ry and PAM for 1 April 2025–31 March 2028. Verify all figures against official TES documents from PAM and MaRa. This is general information, not legal advice.

1. Minimum Wage Tables 2025–2028

MaRa TES sets minimum wages by pay group (PR 1–5) and tenure step. The agreement period runs 1 Apr 2025–31 Mar 2028, with wages rising in three instalments. These apply unless a higher personal wage has been agreed.

Minimum monthly wages from 1 June 2026 (€/month):

The figure in parentheses is the official hourly wage (€/h) = monthly wage ÷ 159 (full-time three-week period, 112.5 h). For example, PR1 entry €1,903/month = €11.97/h. The hourly wage is the basis for hourly-paid employees and for overtime and shift-supplement calculations.

The entry minimum (PR1, tenure 0–2 years) is €1,903/month. The often-quoted “€2,160” is the PR2 over-10-years cell, not a flat minimum. Supervisors fall under a separate collective agreement not included in this table.

Source: PAM: 7.8% pay rises

2. Shift Supplements 2025–2028

Shift supplements are paid on top of base pay according to working hours.

The evening supplement is paid for hours 18:00–24:00 and the night supplement for 24:00–06:00, to all employees regardless of age or experience. The supplements took effect on 1 Sept 2025 and are not raised on 1 June 2026, only on 1 July 2027. MaRa TES has no separate Saturday supplement: Saturday hours are paid at the normal rate plus any evening or night supplement by time of day. Sunday and public holiday work is paid at double rate (base pay + 100%), the highest single supplement in the agreement. Supplements accrue by hours worked into gross pay, on which withholding tax and the employee’s insurance contributions are calculated.

3. Overtime and Tenure

In the restaurant sector working time is averaged over a three-week period (period-based work). Overtime is the part exceeding 120 hours; extra hours within the 120-hour limit are paid at the normal rate without a premium.

Work experience is not a separate euro increment. It is built into the wage table through four tenure steps: 0–2 years, over 2 years, over 5 years and over 10 years. When an employee’s accumulated experience passes a threshold, the minimum wage moves up to the next step, and the employer must update the wage automatically.

4. Total Employer Cost

Mandatory employer contributions add significantly to the base salary.

Pure statutory side costs without supplements and holiday pay are about 1.2× base pay. The fully-loaded total above, including supplements and holiday pay, is typically 1.3–1.6× base pay. The employee separately pays their own shares (TyEL 7.30%, unemployment insurance 0.89%), which are not an added employer cost.

Across restaurants of different size, the monthly shift-supplement bill alone varies widely with opening hours and Sunday shifts:

Each raise tranche applies to the whole staff at once, so budget for it ahead of each effective date (1 Sep 2025, 1 Jun 2026, 1 Jul 2027).

5. Payroll Checklist

Must verify each payroll period:

6. Sick pay and the Kela allowance

Sick pay and the Kela sickness allowance are two separate things. The employer pays full salary during the paid period set by MaRa TES §22; for that same period, the employee’s Kela sickness allowance (sairauspäiväraha) is claimed for the employer (subrogation). Kela does not reimburse the salary in full, only the allowance, and the difference plus the entire waiting period stay the employer’s cost.

Paid period by tenure (calendar days, §22.3). Over 4 months 28 days, over 3 years 35, over 5 years 42, over 10 years 56; 1–4 months of employment is only the SVL waiting period; a work accident is at least 28 days regardless of tenure. Pay is the base monthly salary or base hourly wage (§22.4).

Subrogation (§22.5) — same sick day, two payments. Two separate sums move during sick leave, and they cover the same period:

The idea is simple. The employer pays the sick employee full salary. For that same period, the employee is entitled to Kela’s sickness allowance (sairauspäiväraha). Because the employer has already paid the salary, that allowance is claimed for the employer. This is called subrogation. So each sick day is compensated only once: salary to the employee, allowance to the employer.

Kela pays the employer at most the amount of salary that was paid. If the allowance is smaller than the salary, the difference stays the employer’s cost. The claim requires the employee’s medical certificate and authorization, and must be filed within 2 months of the onset of incapacity, via OmaKela or the employer e-service.

Note the waiting period: the day of illness plus the following 9 weekdays. Kela pays nothing for that time, so the cost is entirely the employer’s. If the allowance goes unpaid or reduced for reasons attributable to the employee (e.g. no certificate), the employer’s pay obligation is reduced accordingly.

Allowance amount and continuation. The allowance is based on annual income and is at least €31.99 per working day (the 300-day maximum is shown on the timeline above). After incapacity has lasted about 90 days, Kela requires a work-ability and rehabilitation-need assessment to continue payment. If the same illness recurs within 30 days of the previous period ending, the periods are combined into one paid period (§22.6).

Frequently Asked Questions