Social security contributions in detail

Employees pay income tax and social and health security payments based on their wages, including any benefits in kind. The appropriate amount of income tax and social security is deducted each month from the employee’s wages. 

The employer must pay the social and health security payments for the employee in the amount specified by law. The employer must register at the tax office to pay income tax deducted from employee’s wages and at the social security office and health security company to pay social and health security payments deducted from employee’s wages.

By law, employers must keep records for each employee of payments made to the tax and social security offices and the health security company.

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Author: Nitschneider & Partners

Date: April 2020


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