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Social insurance and non-wage labor cost

Social insurance and non-wage labor cost

Last reviewed 21 Aug 2023

Social insurance

Statutory health and pension insurance for all gainfully employed persons.

Contribution rates and maximum contributions

The contribution rates and the maximum basis of contribution vary, depending on the nature of the employment.

Maximum basis of annual contribution: EUR 129,456 in 2025, previous EUR 112,320

Self-employed persons

Health insurance

16.50 %

Pension insurance

First pillar: 15 %

Contribution base minimum

EUR 683.24, previous EUR 592.80 per month.

Second pillar: 5 %

Accident insurance

N/A

Maximum contribution

Contributions limited to a maximum of EUR 10,788 per month, previous EUR 9,360.

Employed persons

Health and accident insurance

N/A

Pension insurance

First pillar: 15 % (employee)

Contributions limited to a maximum of  10,788 per month EUR, previous EUR 9,360 per month.

Second pillar: 5 %

Maximum contribution

Contributions limited to a maximum of 10,788 per month, previous EUR 9,360 per month

Others

Subsidies for young employees and disabled persons.

Severance fund

N/A

Non-wage labor cost

N/A

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