FOCUS ON
SOCIAL INSURANCE CONTRIBUTIONS
RATES
| Self – employed status | ||||
| Self – employed contributions (Note 1) | 14,6% | |||
| Employee status | ||||
| Employee contributions | Social Insurance | 7,8% | ||
| Employer’s contributions | Social Insurance | 7,8% | ||
| Social Cohesion Fund | 2,0% | |||
| Redundancy Fund | 1,2% | |||
| Industrial Training Fund | 0,5% | |||
| Total employer’s contributions | 11,5% | |||
| Total contributions for employee status | 19,3% |
Notes:
- The amount of contributions is subject to a lower and a maximum limit, depending on the profession or trade of the self-employed person.
MAXIMUM LEVEL OF ANNUAL INCOME FOR SI CONTRIBUTIONS
Maximum level of annual income for SI contributions
| € | Per annum € | |
|---|---|---|
| Weekly employees | 1.046 | 54.396 |
| Monthly employees | 4.533 | 54.396 |