Self-employed persons: Income and contributions to health insurance
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As self-employed, you must estimate your annual income from employment for purposes of your pension insurance for self-employed persons. In addition to your pension, your income affects the amount of the benefits available from Kela and your right to the general social security benefit (yleistuki).
Income limits under YEL and MYEL in 2026
- You must take out YEL insurance if you have income of at least EUR 9,423.09 per year.
- You must take out MYEL insurance if you have income of at least EUR 4,711.54 per year.
Which Kela benefits are affected by income from employment?
If you are self-employed, earned income that is subject to YEL or MYEL insurance is included in your annual income. In addition to your pension, your annual income from employment affects some of the conditions that apply to the general social security benefit. It also affects the amounts of the following Kela benefits:
- allowances for parents
- sickness allowance
- rehabilitation allowance.
Wage income from your own business or income from self-employment are not included in the annual income. If your employment income under YEL or MYEL is small, you can get benefits at the minimum rate. If your income from employment has changed during the reference period, Kela will calculate your benefits on the basis of the average confirmed income.
Which Kela benefits are affected by income from self-employment?
Some Kela benefits are affected by other types of income besides the YEL or MYEL income. For instance the care supplement in the child home care allowance and the social assistance (income support) are affected by your actual income from self-employment. The application form for each benefit explains which types of income you must document to Kela.
Income information available to Kela
YEL/MYEL income is reported to Kela directly by the relevant pension provider. You need not report them to Kela.
If you have wage income from some other source than your own business in addition to the YEL or MYEL income, Kela receives information on that income from the the national incomes register. Kela uses this data when processing claims and applications. We may ask for additional information, if necessary.
Health insurance contributions for self-employed persons
Administered by Kela, the National Health Insurance scheme is divided between two components: earned income insurance and medical care insurance. Self-employed persons pay a contribution towards daily allowances and a contribution to medical care insurance in connection with the preliminary withholding of taxes.
National Health Insurance: Contribution percentages
2026:
- Contribution towards daily allowances 1.11 %* (including an additional contribution)
- Contribution to medical care insurance 1.10 %
2025:
- Contribution towards daily allowances 1.04 % (including an additional contribution)
- Contribution to medical care insurance 1.06 %
*If the entrepreneurial income is €17,255 or more, otherwise 0.00%.