Social security contributions in detail

The social contributions due by employees in 2020 in relation to salary income are the following (note that the rates set out below apply generally to monthly gross salary income):

  • pension contribution - 25%;

  • health contribution - 10%.

Social contributions are also due by the employer in relation to salary income. These are set out below (note that the social contributions are generally worked out by applying the relevant rates to the monthly gross income):

  • pension contribution: for particular working conditions 4%; and for special working conditions 8%; and

  • work insurance contribution – 2.25%. Note that in relation to pensions contributions, most fall within the category of normal working conditions. ‘Particular’ and ‘special’ working conditions refers to the workplace, which may permanently or periodically affect the working capacity of employees if there is a high level of risk exposure, such as in mining, nuclear and aviation industries.

The employee’s social contributions and income tax, as well as the social contributions owed by the employer, are generally payable to the state on a monthly basis, by the 25th of the next month.

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Author: NNDKP

Date: April 2020

Note: All currency conversions into EUR were made on 1 February 2019, using a mid-market rate.