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Social insurance and non-wage labor cost

Social insurance and non-wage labor cost

Last reviewed 08 Dec 2023

Social insurance

Distinction between health insurance (provides services) and social insurance (provides cash benefits); for all employees

Contribution rates and maximum contributions

Since 1.1.2017 there is no cap for monthly contribution to health insurance.

Monthly assessment cap for sickness insurance and guarantee fund: EUR 15,730

Monthly assessment cap for retirement, invalidity and unemployment insurance and the reserve fund: EUR 15,730

No contribution cap for accident insurance

Self-employed persons

Health insurance

15 % (7,5 % for disabled persons), 10 % (5% for disabled persons) of dividends from profits earned for the years from 2011 till 2012. 14 % of dividends from profits earned for the years from 2013 till 2016

Pension insurance

N/A

Obligatory pension fund

N/A

Accident insurance

N/A

Maximum contribution

Total contributions amount to 48.15 % (50.15 %).

Employed persons

Health and accident insurance

Health:
4 % (2 % for disabled persons) employee, 11 % (5,5 % for disabled persons) employer.
10 % (5 % for disabled persons) of dividends
from profits earned for the years from 2011 till 2012, 14 % of dividends from profits earned for the years from 2013 till 2016
Accident insurance:
0.8 % employer

Pension insurance

N/A

Maximum contribution

N/A

Others

N/A

Severance fund

N/A

Non-wage labor cost

N/A

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