You can create salary lists in 2025 for the year 2026. Calculating salaries for 2026 requires that the salary base of each employee is updated.
Salary bases can be updated from December 4, 2025 onwards and the instructions for this update can be found in this article. The employer contribution percentages for 2026 are available starting on December 4, 2025.
Available in Procountor on December 4, 2025:
Social insurance contributions
Accommodation benefit values
Updated values for salary types
Car benefit values and the car benefit calculator will be updated on December 13, 2025.
Available in Procountor on January 1, 2026:
Travel and expense product register, e.g., daily allowances for foreign travel. Travel invoices for next year can be created starting January 1, 2026.
Last banking day of the year
Salaries paid as SEPA salaries with a payment date of December 31, 2025, must be sent to the bank for processing no later than 30.12. Your own bank can give you more information on bank-specific cut-off times and payment deadlines.
We recommend making any payments for the year 2025 well before the cut-off times.
Changes to fringe benefits
In car benefit calculation, the previous monthly deduction of €85 for plug-in hybrid cars (CO₂ emissions 1–100 g/km) will be removed starting January 1, 2026.
Changes to salary types
No changes to salary types.
Changes to income types
There are no changes to income types.
Retrieving Tax Cards
The retrieval of payroll tax cards is done through the Withholding percentage request view (Payroll > Withholding percentage request). Tax cards must still be retrieved manually in Procountor. The Finnish Tax Administration has already released automatic retrieval, and this feature will also be updated in Procountor in early 2026.
When will the 2026 tax card be available for fetching?
Tax cards will be available in the Tax Administration's MyTax service by 6.12 at the latest, and after that, tax cards for 2026 can be fetched through Procountor's Withholding percentage request view. The 2026 tax card will take effect on 1.1.2025.
The Tax Administration's service states:
Your tax card for 2026 will be sent to MyTax between 22 November and 6 December 2025. If you still receive paper mail, the tax card will be delivered to you by post by the end of December.
The tax card will be valid as of 1 January 2026. As soon as your tax card is shown in MyTax, you can make changes to it or request a revised tax card.
Activate Suomi.fi Messages to receive a notification when the tax card arrives in MyTax.
Revised tax cards
The employee can make changes to the tax card or order a new tax card as soon as the employee has received the 2026 tax card in MyTax.
We recommend informing employees by when the revised tax card should be requested so that tax cards are included when you retrieve tax card information for 2026 through Procountor's Withholding percentage request view.
Are tax cards retrieved automatically?
The Finnish Tax Administration has already released automatic retrieval, and this feature will also be updated in Procountor in early 2026. Currently, tax cards must be retrieved manually through Procountor's Withholding percentage request view.
Employee pension contribution and upper age limit for insurance
The employee pension contribution will be standardized, and in 2026 it will be the same for all employees aged 17–69: 7.3% regardless of age.
Additionally, starting in 2026, the upper age limit for TyEL insurance will depend on the employee’s year of birth:
Employees born in 1958–1961 must be insured until age 69.
Employees born in 1962 or later must be insured until age 70.
Please check the employee’s year of birth and ensure TyEL insurance continues to the correct age limit, even when the employee turns 68.
Paying salaries at the end of the year
Changes to salary percentages
Name of field in Procountor | 2025 | 2026 |
Employee's unemployment insurance contribution payment percentage | 0,59% | 0,89% |
part-owners | 0,30% | 0,39% |
Employee's pension insurance contribution payment percentage
those under the age of 53 and over 62
| 7,15% | 7,30% |
those aged 53–62 | 8,65% | 7,30% |
Employer’s unemployment insurance contribution payment percentage |
0,20%
(salary up to 2 455 500,00€)
| 0,31% ( salary up to 2 509 500,00) |
for the value of the salary |
0,80%
(exceeding 2 455 500,00€)
| 1,23% (exceeding 2 509 500,00) |
Employer's health insurance contribution percentage | 1,87% | 1,91% |
Group life insurance | 0,06% | 0,06% |
Occupational accident | 0,54% | 0,51% |
Employers’ average pension insurance contribution percentage | 17,38% | 17,10% |
Updating salary bases and employer contribution percentages
To calculate salaries for 2026 the employees’ salary bases must be updated. Before updating the salary bases it is recommended that all salaries for the year 2025 are paid to avoid having to change, for example, the travel expense salary type values for 2025.
Calculating salaries for 2026 can be done as follows:
Please note that when creating payroll calculations for 2026, the employee must have a new 2026 tax card retrieved before generating the payroll list. Otherwise, tax will automatically be withheld at 60%.
1. The update can be done by creating a new salary list (Payroll > New salary list) with a payday in 2026. When the payday is set to 2026, Procountor requests to update the salary bases.
2. Click the Update salary bases -button.
3. Procountor will copy Working hour reduction settings and / or equalization table values to the next year if they don’t exist yet. Copying will be done automatically when creating a new salary list for new year. We will make copying only for active settings which are assigned to employees.
The following have been now updated:
Travel expense
Accident insurance percentages
Working hour reduction settings
Equalization tables under working hour reduction settings
Travel expense salary type values have been updated to the new 2026 values.
The travel expense products in the payroll type register for 2026 will be updated to reflect the 2026 values.
4. If you have employees that are using custom values for their accident insurance percentage or the car and accommodation benefit, Procountor provides a list of these employees.
It is possible to update employee's custom accident insurance percentages directly to a row. New percentages will be updated to the employees' information.
If an employee no longer needs a custom accident insurance percentage, you can update the percentage to be the same as in the company settings. After that the employee doesn't show up on this list anymore for having a custom percentage
If you have employees with Car or Accommodation benefit, make sure to update their values to the salary base manually.
5. Press Continue -button.
The lists of employees that might require actions are not available after continuing. Export the lists if you wish to access them later.
6. Check the employer payment percentages.
Make sure that the Salaries basic info view (in Management > Salary info > Salaries basic info) has the correct percentages for employer’s payment for 2026. To see the percentages for 2026, select the year from the drop-down menu.
By default, the employer’s payment percentages are updated to the default percentages.
When creating a salary list with the payday in the year 2026, Procountor will use the employer’s payment percentages selected in the Salaries basic info.
6. After the salary bases have been updated, you may continue working on the salary lists and salary slips.
What withholding tax percentage should be used on January’s salaries?
The 2026 tax cards will enter into effect on 1 January 2026.
The income ceiling stated on the tax card is calculated for the full year.
The employee can make changes to the tax card or order a new tax card as soon as the 2026 tax card is in MyTax. From 6.12.2025 onwards, everyone can make changes or order a new tax card for 2026.
Read more in the Tax administartion's page.
I updated the salary bases but need to calculate salaries for 2025. What should I do?
Salary slips can still be created for the year 2025.
When the payday of the salary list is in 2025, Procountor automatically used the employer contribution percentages of 2025.
When creating a salary slip, make sure the employee accident insurance contribution percentage matches the percentage of 2025.
Make sure that the travel expense salary type values match the 2025 travel expense salary type values.
Make sure that the car and accommodation benefit values match the 2025 values of these benefits.
Holiday pay reservation
To check the holiday pay reservation for December, the Holiday reports (Reports > Salary reports > Holiday reports) must be run before calculating salaries for January, since the dates for the report cannot be selected.
If salaries have already been calculated for January, they will be shown on the report.
Start of the year version update January 1, 2026
Version update for the end of 2025 / beginning of 2026 will update the new 2026 travel invoice and expense claim product prices.
The values for travel expense salary types selected from the salary type register for salary slips will be updated to the 2026 values.
Travel invoices
Kilometer allowance and per diem values will change at the beginning of 2026.
Products with the product code “v2025” should be used on invoices dated to the year 2025 and products with the code “v2026” on invoices dated to 2026. The new products will be released at the start of the year.
2025 products will be available in the product register for January and February 2026.
Travel invoice payment date must be in 2025 to include these travel invoices on the 2025 earnings payment report.
The general VAT change in Procountor
The VAT rate is decreasing from 14% to 13.5% on January 1, 2026.
A separate instruction page has been created on this topic, where we have compiled key points about the VAT change from the Procountor user’s perspective. Click here to access the guide.
Updates to the EU VAT percentages in 2026
The VAT percentages of different EU countries will be updated to Procountor, after the European commission has confirmed the changes to these percentages. These foreign VAT percentages for different EU countries are available to users who have specifically requested the free special right Foreign VAT for their Procountor environment.
If you need additional VAT percentages sooner, please contact our customer service, and we will attempt to update these percentages sooner.
The foreign VAT special right enables the handling of sales and purchase invoices of a VAT liable company in another EU country. The VAT percentage of this particular country is selected on the invoice and the VAT is reported to the local tax authority.