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Social insurance and non-wage labor cost

Social insurance and non-wage labor cost

Last reviewed 09 Mar 2023

Social insurance

Statutory health and pension insurance for all gainfully employed persons.

Contribution rates and maximum contribution

The contribution rates and the maximum basis of contribution vary, depending on the nature of the employment.

Maximum basis of annual contribution: EUR 98,436.96 in 2023

Self-employed persons

Health insurance

16.50 %

Pension insurance

First pillar: 15 %

Contribution base minimum

EUR 519.53 per month.

Second pillar: 5 %

Accident insurance

N/A

Maximum contributions

Contributions limited to a maximum of EUR 8,203.08 per month.

Employed persons

Health and accident insurance

N/A

Pension insurance

First pillar: 15 % (employee)

Contributions limited to a maximum of EUR 8,203.08 per month.

Second pillar: 5 %

Maximum contributions

Contributions limited to a maximum of EUR 8,203.08 per month

Others

Subsidies for young employees and disabled persons.

Severance fund

N/A

Non-wage labor costs

N/A

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