From gross to net take-home — or, by role, what an employee really costs the employer.
Enter your gross salary and home municipality — we'll estimate your net salary.
€/kk
Municipal tax (kunnallisvero) 5,3 %
%
Optional — enter the withholding rate from your tax card (verokortti) for a more accurate net salary. Pension and unemployment contributions are added on top.
v
2026: age only matters at boundaries (under 17 / over 67 = no TyEL, under 18 / over 64 = no unemployment contribution).
⚠️ Estimate using Helsinki tax rates. Includes the automatic earned-income tax credit (työtulovähennys) and the €750 income-acquisition deduction, so the net salary is higher than in calculators that omit them; other personal deductions must be checked in MyTax (OmaVero).
II
How is net salary (nettopalkka) calculated?
Mandatory contributions are deducted from gross salary first, then taxes — the remainder is your take-home pay.
= Taxable incomeafter mandatory contributions, including the automatic €750 income-earning deduction (tulonhankkimisvähennys)3 575 €/kk
− Taxesstate income tax + municipal tax (Helsinki 5,3 % + YLE tax − earned income tax credit−675 €/kk
= Net salary in hand2 997 €/kk
Pick the industry and role, set the contract salary, shift premiums and benefits — compare to the TES minimum and average wage, and see the total employer cost.
Specify workplace (the same title can fall in a different pay group)
The demand class (A–D) is typical — the Kaupan TES classifies work demand, so the actual class may differ.
There is no table wage for supervisors — pay is agreed and must exceed subordinates' pay. Group D is shown below as an indicative floor.
Property Services TES. Pay group from the role's demand points. Table auto-switches on the increase date (1 Aug).
Road transport TES (AKT), base hourly 1 Jun 2026. Pay from vehicle class and experience years; premiums may apply on top.
€/kk
Prefilled with the TES minimum — edit to your own contract wage.
eve h
night h
Sun h
Fringe benefits (€/month, optional)
€
€
€
€
€
€
Result
Position monthly salary
1 942 €
brutto / kk
TES minimum wage
1 942 €
12,21 € /h · PR 2
Average wage
2 608 €
16 €/h · Tilastokeskus 2024
Total employer cost2 445 €Show breakdown
Employer cost breakdown
Position monthly salary1 942 €
Fringe benefits+0 €
Statutory on-costsTyEL 17.10% · health 1.91% · unemployment 0.31% · accident + group life 0.57%+19,89 %+386 €
Holiday pay + bonus+5,0 %+97 €
Lakisääteinen työterveysfixed monthly fee+20 €
Total employer cost+25,9 %2 445 €
Want these calculated right every month? We handle your payroll, TES premiums and bookkeeping turnkey, keeping the labour cost predictable.
⚠️ This is a best-effort estimate of the total employer cost — not the employee's actual salary. The TES minimum is a floor; the real wage may be higher. The average wage is Statistics Finland's 2024 occupation-level earnings. On-costs, holiday cost and fringe benefits are estimates (Vero.fi 2026, Annual Holidays Act + TES). Verify final figures in payroll.
II
Finnish payroll taxation 2026 — what makes up your net salary?
Gross salary (bruttopalkka) is the agreed total salary before taxes. Net salary (nettopalkka) is your take-home pay after taxes and mandatory contributions — for a mid-income earner, typically 60–70 % of gross. The remainder consists of:
State income taxprogressive
0 – 22 000 €12.64 %
22 000 – 32 600 €19.00 %
32 600 – 40 100 €30.25 %
40 100 – 52 100 €33.25 %
over 52 100 €37.50 %
The higher percentage only applies to the portion of income exceeding the threshold.
Other taxes and contributions
Municipal tax (kunnallisvero)4.7–10.9 %
Church tax (kirkollisvero, if member)~1.7 %
YLE tax (public broadcasting)2.5 % · max 160 €
Employee mandatory contributions
TyEL (earnings-related pension)7.30 %
Unemployment insurance (työttömyysvakuutus)0.89 %
Health insurance (sairausvakuutus: medical + daily allowance)1.10 % + 0.88 %
On top of the wage, the employer pays statutory on-costs totalling about 19.89 % of the gross in 2026. The TES tab calculates these automatically from your chosen wage:
Statutory on-costs
Pension (TyEL, employer)~17.10 %
Health insurance contribution1.91 %
Unemployment insurance (small)0.31 %
Accident & group-life insurance~0.57 %
On top of that
Holiday pay + holiday bonusmonthly ~5 %
Statutory occupational health~€20/mo/person
Rule of thumb
Real cost of an employee~1.3–1.5×
Select the TES wage & employer cost tab above to see the TES minimum wage, market average and total employer cost by role. Covers hospitality (MaRa) and retail. TES wages and premiums: MaRa collective agreement 2025–2028.
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Salary or dividends for entrepreneurs?
For an entrepreneur who owns a limited company (osakeyhtiö), the key question is: take the money as salary (palkka) or dividends (osinko)? Both are taxed differently.
Advantages of salary
Accrues earnings-related pension (TyEL)
Entitles to sickness allowance and unemployment security
Deductible expense for the company
Improves creditworthiness
Advantages of dividends
No employer's social costs (~20 % saving)
Part of dividends tax-free
Capital income tax often lower
More flexible cash withdrawal
Recommendation: a combination
Take a reasonable salary (e.g. €2,000–4,000/month) for pension security. The rest can be drawn as dividends. The exact optimum depends on your company's net assets and your situation — we're happy to help.
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Frequently asked questions
How much of a €3,000 gross salary is take-home? +
At a 20 % tax rate, approximately €2,154/month. The exact amount depends on your tax card — calculate your own figure on the Net salary tab.
How much does an employee cost an employer in Finland? +
On top of the gross wage come statutory on-costs (~19.89 %), holiday cost and occupational health. As a rule of thumb the real cost is about 1.3–1.5× the gross. The TES tab itemises the amounts by role and experience.
What is the MaRa or retail TES wage for 2026? +
The TES minimum wage depends on the role's demand group and years of experience. Pick the industry and role on the TES tab. The TES minimum is a statutory floor; actual pay may be higher. Detailed tables: MaRa TES wages and premiums.
What are employer on-costs in 2026? +
They include pension (TyEL), health, unemployment, accident and group-life insurance, about 19.89 % of the wage in total. The exact rate varies by employer.
Disclaimer
These calculations are indicative and do not replace your tax card or a professional review. Based on confirmed 2026 contribution percentages (vero.fi), the Annual Holidays Act and TES documents. The TES minimum is a statutory floor; actual pay may be higher. Verify final amounts in payroll processing.
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We handle payroll for you
We calculate salaries, interpret the collective agreement, file reports, and deliver clear payslips on time. Book a free consultation and we'll look at your situation together.
