Last reviewed 18 Apr 2024
Statutory health, accident and pension insurance for all gainfully employed persons (covers benefits in kind and in cash).
In addition to the existing contributions, as of January 2024, an additional mandatory health contribution of 35 EUR will be introduced.
There are no provisions for contributions ceilings for income from employment.
The contribution ceiling for self-employed persons changes yearly (2024: EUR 7,773.33 per month).
Self-employed persons pay employer and employee contributions in the same way as employed persons up to the contribution ceiling.
In case of integration in the system of social insurance for self-employed persons the contribution rates are reduced by 50% in the first 12 months and by 30% in the next 12 months.
Social insurance contributions total 38.20%. The minimum contribution basis for social insurance is 60% of the average yearly salary. The minimum contribution basis for the social insurance amounts EUR 1.332,57.
Health insurance 12.92%, other social security contributions 0.93%
Pension and disability insurance: 24.35%
N/A
Accident insurance 0.53%, maternity leave contributions 0.20%
The maximum contribution base for self-employed persons changes annually. In 2024, it amounts to EUR 7.773,33 per month.
employer: 6.56 %; employee: 6.36 %
Industrial accident insurance is 0.53% for the employer and unemployment insurance is 0.06% for the employer and 0.14% for the employee. Parental protection contribution is 0.10% for both the employer and the employee.
employer: 8.85 %; employee: 15.50 %
no maximum contributions
not applicable
Voluntary pension plans with limited amounts and tax benefits for the employee can be taken out.
Apart from the employer's social security contributions, no other ancillary wage costs are incurred. In addition to the agreed gross remuneration, the employer must also pay the catering and travel remuneration required by labour law. The meal allowance is a payment not subject to income tax and social insurance to cover the employee's meal costs per working day in the amount of EUR 7.96. The travel allowance, which is treated accordingly, is intended to cover the costs of travel to and from work.
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
