• As of 1 January 2019, the employees’ own contribution to the state-administered social insurance fund is 8.3% of their gross remuneration, with a maximum annual cap on insurable emoluments as of 1 January 2022 of EUR 58,080. The rate of 8.3% applies to both employees and employers up to 31 December 2023. Thereafter, the rate will increase every five years until it reaches 10.7% as of 1 January 2039.
  • As of 1 January 2019, the contributions of self-employed persons are 15.6% of their income (14.6% for 2014 through 2018). Thereafter, the rate will increase every five years until it reaches 20.4% as of 1 January 2039. The amount of the contributions are subject to a lower and a maximum limit, depending on the profession or trade of the self-employed person. These limits are set on an annual basis.