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Contribution rates for the self-employed

inks:

 

Group of self-employed

Contribution base

Types of social security, %

Total, %

Total with 2,7% accumulation, %

Total with 3% accumulation, %

Persons engaged in individual activities
  • SSI - 90% of the revenue received
  • CHI - every month from the minimum monthly wage, MMW (730€) / once a year - 90% of the revenue received

SSI:

  • Pension - 8,72
  • Sickness - 1,99
  • Maternity - 1,81

CHI:

  •  6,98

SSI - 12,52

CHI - 6,98

SSI - 15,22

CHI - 6,98

SSI - 15,52

CHI - 6,98

Persons working under a business certificate
  • SSI, CHI - from the MMW (730€)

SSI:

  • Pension - 8,72

CHI: 

  • 6,98

SSI - 8,72

CHI - 6,98

SSI - 11,42

CHI - 6,98

SSI - 11,72

CHI - 6,98

Household members
  • SSI - from the household members maintenance income of at least 1,1637 MMW (849,50€)
  • CHI - from the MMW (642€)

SSI:

  • Pension - 8,72
  • Sickness - 1,99
  • Maternity - 1,81

CHI:

  •  6,98

SSI - 12,52

CHI - 6,98

SSI - 15,22

CHI - 6,98

SSI - 15,52

CHI - 6,98

Owners of individual companies / Real members of the general partnerships / Members of small partnerships
  • SSI, CHI - 50% of the amount withdrawn for personal needs

SSI:

  • Pension - 8,72
  • Sickness - 1,99
  • Maternity - 1,81
  • Unemployment - 1,31

CHI:

  •  6,98

SSI - 13,83

CHI - 6,98

SSI - 16,53

CHI - 6,98

SSI - 16,83

CHI - 6,98

Persons engaged in individual agricultural activities with an ESU lower than or equal to 2
  • SSI - you do not need to pay
  • CHI - from the MMW  (730€)

CHI:

  •  2,33
CHI - 2,33 CHI - 2,33 CHI - 2,33

Persons engaged in individual agricultural activities with an ESU bigger than 2 but lower than 4 + VAT payer

  • SSI - you do not need to pay
  • CHI - from the MMW  (730€)

CHI:

  •  6,98
CHI - 6,98 CHI - 6,98 CHI - 6,98
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4
  • SSI - 90% of the revenue received
  • CHI - from the MMW  (730€)

SSI:

  • Pension - 8,72
  • Sickness- 1,99
  • Maternity - 1,81

CHI:

  •  6,98

SSI - 12,52

CHI - 6,98

SSI - 15,22

CHI - 6,98

SSI - 15,52

CHI - 6,98

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Group of self-employed

Contribution base

Types of social security, %

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

Persons engaged in individual activities
  • SSI - 90% of the revenue received
  • CHI - every month from the minimum monthly wage, MMW (642€) / once a year - 90% of the revenue received

SSI:

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71

CHI:

  •  6,98

SSI - 12,52

CHI - 6,98

SSI - 14,92

CHI - 6,98

SSI - 15,52

CHI - 6,98

Persons working under a business certificate
  • SSI, CHI - from the MMW (642€)

SSI:

  • Pension - 8,72

CHI: 

  • 6,98

SSI - 8,72

CHI - 6,98

SSI - 11,12

CHI - 6,98

SSI - 11,72

CHI - 6,98

Household members
  • SSI - from the household members maintenance income of at least 1,1637 MMW (747,10€)
  • CHI - from the MMW (642€)

SSI:

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71

CHI:

  •  6,98

SSI - 12,52

CHI - 6,98

SSI - 14,92

CHI - 6,98

SSI - 15,52

CHI - 6,98

Owners of individual companies / Real members of the general partnerships / Members of small partnerships
  • SSI, CHI - 50% of the amount withdrawn for personal needs

SSI:

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Unemployment - 1,31

CHI:

  •  6,98

SSI - 13,83

CHI - 6,98

SSI - 16,23

CHI - 6,98

SSI - 16,83

CHI - 6,98

Persons engaged in individual agricultural activities with an ESU lower than or equal to 2
  • SSI - you do not need to pay
  • CHI - from the MMW  (642€)

CHI:

  •  2,33
CHI - 2,33 CHI - 2,33 CHI - 2,33

Persons engaged in individual agricultural activities with an ESU bigger than 2 but lower than 4 + VAT payer

  • SSI - you do not need to pay
  • CHI - from the MMW  (642€)

CHI:

  •  6,98
CHI - 6,98 CHI - 6,98 CHI - 6,98
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4
  • SSI - 90% of the revenue received
  • CHI - from the MMW  (642€)

SSI:

  • Pension - 8,72
  • Sickness- 2,09
  • Maternity - 1,71

CHI:

  •  6,98

SSI - 12,52

CHI - 6,98

SSI - 14,92

CHI - 6,98

SSI - 15,52

CHI - 6,98

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Links:

 

Group of self-employed

Contribution base

Types of social security, %

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

Persons engaged in individual activities
  • SSI - 90% of the revenue received
  • CHI - every month from the minimum monthly wage, MMW (607€) / once a year - 90% of the revenue received

SSI:

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71

CHI:

  •  6,98

SSI - 12,52

CHI - 6,98

SSI - 14,62

CHI - 6,98

SSI - 15,52

CHI - 6,98

Persons working under a business certificate
  • SSI, CHI - from the MMW (607€)

SSI:

  • Pension - 8,72

CHI: 

  • 6,98

SSI - 8,72

CHI - 6,98

SSI - 10,82

CHI - 6,98

SSI - 11,72

CHI - 6,98

Household members
  • SSI - from the household members maintenance income of at least 1,1637 MMW (706,37€)
  • CHI - from the MMW (607€)

SSI:

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71

CHI:

  •  6,98

SSI - 12,52

CHI - 6,98

SSI - 14,62

CHI - 6,98

SSI - 15,52

CHI - 6,98

Owners of individual companies / Real members of the general partnerships / Members of small partnerships
  • SSI, CHI - 50% of the amount withdrawn for personal needs

SSI:

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Unemployment - 1,31

CHI:

  •  6,98

SSI - 13,83

CHI - 6,98

SSI - 15,93

CHI - 6,98

SSI - 16,83

CHI - 6,98

Persons engaged in individual agricultural activities with an ESU lower than or equal to 2
  • SSI - you do not need to pay
  • CHI - from the MMW  (607€)

CHI:

  •  2,33
CHI - 2,33 CHI - 2,33 CHI - 2,33

Persons engaged in individual agricultural activities with an ESU bigger than 2 but lower than 4 + VAT payer

  • SSI - you do not need to pay
  • CHI - from the MMW  (607€)

CHI:

  •  6,98
CHI - 6,98 CHI - 6,98 CHI - 6,98
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4
  • SSI - 90% of the revenue received
  • CHI - from the MMW  (607€)

SSI:

  • Pension - 8,72
  • Sickness- 2,09
  • Maternity - 1,71

CHI:

  •  6,98

SSI - 12,52

CHI - 6,98

SSI - 14,62

CHI - 6,98

SSI - 15,52

CHI - 6,98

Close
GROUP OF SELF-EMPLOYED

TYPES OF INSURANCE

CONTRIBUTION RATE

1. Owners of individual companies.

2. Real members of the general partnerships and limited partnerships.

3. Members of small partnerships.

  • Pension
  • maternity
  • sickness
  • unemployment social insurance

13,83 proc.

15,63 proc. (if person participate in pension accumulation 1,8 percent)

16,83 proc.  (if person participate in pension accumulation 3 percent)

 
  • Health insurance
6,98 proc.

4. Persons engaged in individual activities (lawyers, lawyer assistants, notaries, bailiffs and other persons, with the exception of persons working under a business certificate).

  • Pension
  • sickness
  • maternity social insurance

12,52 proc.

14,32 proc. (if person participate in pension accumulation 1,8 percent)

15,52 proc.  (if person participate in pension accumulation 3 percent)

.
 
  • Health insurance

6,98 proc.

5. Persons working under a business certificate.

  • Pension social insurance

8,72 proc.

 

 

10,52 proc. (if person participate in pension accumulation 1,8 percent)

11,72 proc.  (if person participate in pension accumulation 3 percent)

 
  • Health insurance
6,98 proc.

6. Natural persons engaged in individual agricultural activities, when the economic size of an agricultural holding or farm is equal to or greater than 4 ESU.

  • Pension
  • sickness
  • maternity social insurance

12,52 proc.

14,32 proc. (if person participate in pension accumulation 1,8 percent)

15,52 proc.  (if person participate in pension accumulation 3 percent)

 
  • Health insurance

6,98 proc.

7. Natural persons engaged in individual agricultural activities who are income tax payers, when the economic size of an agricultural holding or farm exceeds 2 ESU but does not exceed 4 ESU.
  • Health insurance

6,98 proc.

8. Natural persons engaged in individual agricultural activities who are not income tax payers, when the economic size of an agricultural holding or farm does not exceed 2 ESU.
  • Health insurance
2,33 proc.

9. Household members as defined by the Law on Households.

  • Pension
  • sickness
  • maternity social insurance

12,52 proc.

14,32 proc. (if person participate in pension accumulation 1,8 percent)

15,52 proc.  (if person participate in pension accumulation 3 percent)

 
  • Health insurance
6,98 proc.
Close
GROUP OF SELF-EMPLOYED

TYPES OF INSURANCE

CONTRIBUTION RATE

1. Owners of individual companies.

2. Real members of the general partnerships and limited partnerships.

3. Members of small partnerships.

  • Pension
  • maternity
  • sickness
  • unemployment social insurance

30,3 proc.

32.3 percent, in case of voluntary saving in the 2nd-stage pension fund.
 
  • Health insurance
9 proc.

4. Persons engaged in individual activities (lawyers, lawyer assistants, notaries, bailiffs and other persons, with the exception of persons working under a business certificate).

  • Pension
  • sickness
  • maternity social insurance

28,9 proc.

30,9  percent, in case of voluntary saving in the 2nd-stage pension fund.
 
  • Health insurance

9 proc.

5. Persons working under a business certificate.

  • Pension social insurance

25,3 proc.

 

 

27,3  percent, in case of voluntary saving in the 2nd-stage pension fund.
 
  • Health insurance
9 proc.

6. Natural persons engaged in individual agricultural activities, when the economic size of an agricultural holding or farm is equal to or greater than 4 ESU.

  • Pension
  • sickness
  • maternity social insurance

28,9 proc.

30,9  percent, in case of voluntary saving in the 2nd-stage pension fund.
 
  • Health insurance

9 proc.

7. Natural persons engaged in individual agricultural activities who are income tax payers, when the economic size of an agricultural holding or farm exceeds 2 ESU but does not exceed 4 ESU.
  • Health insurance

9 proc.

8. Natural persons engaged in individual agricultural activities who are not income tax payers, when the economic size of an agricultural holding or farm does not exceed 2 ESU.
  • Health insurance
3 proc.

9. Household members as defined by the Law on Households.

  • Pension
  • sickness
  • maternity social insurance

28,9 proc.

30,9  percent, in case of voluntary saving in the 2nd-stage pension fund.
 
  • Health insurance
9 proc.
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Update date: 2022-01-03
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