
Contribution rates for the self-employed
Links:
Group of self-employed |
Contribution base |
Types of social security, % |
Total, % |
Total with 3% accumulation, % |
Persons engaged in individual activities |
|
SSI:
CHI:
|
SSI - 12,52 CHI - 6,98 |
SSI - 15,52 CHI - 6,98 |
Persons working under a business certificate |
|
SSI:
CHI:
|
SSI - 8,72 CHI - 6,98 |
SSI - 11,72 CHI - 6,98 |
Household members |
|
SSI:
CHI:
|
SSI - 12,52 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:
|
SSI - 13,83 CHI - 6,98 |
SSI - 16,83 CHI - 6,98 |
Persons engaged in individual agricultural activities with an ESU lower than or equal to 2 |
|
CHI:
|
CHI - 2,33 | CHI - 2,33 |
Persons engaged in individual agricultural activities with an ESU bigger than 2 but lower than 4 + VAT payer |
|
CHI:
|
CHI - 6,98 | CHI - 6,98 |
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4 |
|
SSI:
CHI:
|
SSI - 12,52 CHI - 6,98 |
SSI - 15,52 CHI - 6,98 |
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:
CHI:
|
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:
|
SSI - 8,72 CHI - 6,98 |
SSI - 11,42 CHI - 6,98 |
SSI - 11,72 CHI - 6,98 |
Household members |
|
SSI:
CHI:
|
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:
|
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 |
|
CHI:
|
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 |
|
CHI:
|
CHI - 6,98 | CHI - 6,98 | CHI - 6,98 |
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4 |
|
SSI:
CHI:
|
SSI - 12,52 CHI - 6,98 |
SSI - 15,22 CHI - 6,98 |
SSI - 15,52 CHI - 6,98 |
Links:
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:
CHI:
|
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:
|
SSI - 8,72 CHI - 6,98 |
SSI - 11,12 CHI - 6,98 |
SSI - 11,72 CHI - 6,98 |
Household members |
|
SSI:
CHI:
|
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:
|
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 |
|
CHI:
|
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 |
|
CHI:
|
CHI - 6,98 | CHI - 6,98 | CHI - 6,98 |
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4 |
|
SSI:
CHI:
|
SSI - 12,52 CHI - 6,98 |
SSI - 14,92 CHI - 6,98 |
SSI - 15,52 CHI - 6,98 |
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:
CHI:
|
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:
|
SSI - 8,72 CHI - 6,98 |
SSI - 10,82 CHI - 6,98 |
SSI - 11,72 CHI - 6,98 |
Household members |
|
SSI:
CHI:
|
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:
|
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 |
|
CHI:
|
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 |
|
CHI:
|
CHI - 6,98 | CHI - 6,98 | CHI - 6,98 |
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4 |
|
SSI:
CHI:
|
SSI - 12,52 CHI - 6,98 |
SSI - 14,62 CHI - 6,98 |
SSI - 15,52 CHI - 6,98 |
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. |
|
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) |
||
|
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). |
|
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) . |
||
|
6,98 proc. |
|
5. Persons working under a business certificate. |
|
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) |
||
|
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. |
|
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) |
||
|
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. |
|
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. |
|
2,33 proc. |
9. Household members as defined by the Law on Households. |
|
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) |
||
|
6,98 proc. |
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. |
|
30,3 proc. |
32.3 percent, in case of voluntary saving in the 2nd-stage pension fund. | ||
|
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). |
|
28,9 proc. |
30,9 percent, in case of voluntary saving in the 2nd-stage pension fund. | ||
|
9 proc. |
|
5. Persons working under a business certificate. |
|
25,3 proc.
|
27,3 percent, in case of voluntary saving in the 2nd-stage pension fund. | ||
|
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. |
|
28,9 proc. |
30,9 percent, in case of voluntary saving in the 2nd-stage pension fund. | ||
|
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. |
|
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. |
|
3 proc. |
9. Household members as defined by the Law on Households. |
|
28,9 proc. |
30,9 percent, in case of voluntary saving in the 2nd-stage pension fund. | ||
|
9 proc. |