Social insurance and non-wage labor cost

Last reviewed 09 Mar 2023

Social insurance

Distinction between health insurance (provides services) and social insurance (provides cash benefits); for all employees

Contribution ceiling

Since 1.1.2017 there is no cap for monthly contribution to health insurance.

Monthly contribution cap for sickness insurance and guarantee fund: EUR 8,477

Monthly contribution cap for retirement, invalidity and unemployment insurance and the reserve fund: EUR 8,477

No contribution cap for accident insurance

Self-employed persons

Health insurance

14 % (7% for disabled persons), 10 % (5% for disabled persons) of dividends from profits earned for the years from 2011 till 2012. 14 % of dividends from profits earned for the years from 2013 till 2016

Pension insurance

N/A

Obligatory pension fund

N/A

Accident insurance

N/A

Maximum contributions

Total contributions amount to 47.15 % (49.15 %).

Employed persons

Health and accident insurance

Health:
4 % (2% for disabled persons) employee, 10 % (5% for disabled persons) employer.
10 % (5 % for disabled persons) of dividends
from profits earned for the years from 2011 till 2012, 14 % of dividends from profits earned for the years from 2013 till 2016
Accident insurance:
0.8 % employer

Pension insurance

N/A

Maximum contributions

N/A

Other

N/A

Severance fund

N/A

Non-wage labor costs

N/A