Type of contribution

Rates

Contribution for pension and disability insurance:

18,8%

Contribution for health insurance:

7,5%

Additional contribution for compulsory health insurance in case of work injury and occupational disease:

0,5%

Contribution for unemployment insurance:

1,2%

Lowest Base for Calculating and Paying Contributions

- 50% of the average salary per worker in the country published in January of the current year according to the data of the State Statistical Office.
- The average salary per worker in the country published in January of the current year for a self-employed person providing professional and other intellectual services.

Highest Monthly Base for Calculating and Paying Contributions

- Sixteen average salaries for employment income.
- Twelve average salaries for a self-employed person.

Legislation

Law on Compulsory Social Insurance Contributions – unofficial consolidated text