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Social insurance and non-wage labor cost

Social insurance and non-wage labor cost

Last reviewed 21 Aug 2023

Social insurance

Statutory health and pension insurance for all gainfully employed persons.

Contribution rates and maximum contributions

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

Maximum basis of annual contribution: EUR 143,496 in 2026, previous EUR 129,456

Self-employed persons

Health insurance

16.50 %

Pension insurance

First pillar: 15 %

Contribution base minimum

EUR 757.34, previous EUR 683.24 per month.

Second pillar: 5 %

Accident insurance

N/A

Maximum contribution

Contributions limited to a maximum of EUR 11,958 per month, previous EUR 10,788.

Employed persons

Health and accident insurance

N/A

Pension insurance

First pillar: 15 % (employee)

Contributions limited to a maximum of  11,958 per month EUR, previous EUR 10,788 per month.

Second pillar: 5 %

Maximum contribution

Contributions limited to a maximum of 11,958 per month, previous EUR 10,788 per month

Others

Subsidies for young employees and disabled persons.

Severance fund

N/A

Non-wage labor cost

N/A

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