Updated: 22.01.2025.
Mandatory State Social Insurance contributions (SSOIs) are a mandatory payment into a special budget account that entitles a socially insured person to receive social insurance services.
The VSAOI rate, if the employee is insured for all types of social security, shall be 34,09% of which:
- 23.59% shall be paid by the employer;
- 10.50% worker.
1% of the total 34.09% compulsory contribution rate goes towards financing health services.
All workers and self-employed persons who have actually paid compulsory contributions to health insurance are subject to health insurance.
SSOI rates are determined according to the status of insured persons (employment, age, state of health and types of social security).
Social insurance is a set of measures organised by the State in order to insure persons or their dependants against the risk of losing their work income, as well as to ensure the right to receive health care services paid from State budget resources.
The types of social security cover are:
- State pension insurance,
- unemployment insurance,
- insurance against accidents at work and occupational diseases,
- invalidity insurance,
- maternity, paternity and sickness insurance,
- parental insurance,
- health insurance.
Subject to State social insurance:
- all workers aged 15;
- self employed.
The worker is insured socially for all cases of social risk and must (in return) pay compulsory contributions from the date on which he acquired the status of worker.
a person is subject to pension insurance only if the SSOIs have actually been carried out. . If the employer has not paid contributions for his employee, the employee himself, who has reached the age entitling him to a State old-age pension, may, in itself, make compulsory contributions to pension insurance shortly before or after the old-age pension has been granted.
A seasonal agricultural worker acquires the status of an employee and is subject to pension insurance if his income (among all disbursers of income of the agricultural worker in total) exceeds 70 euros in a calendar month. The seasonal farmworker is not subject to health insurance.
Employees of a start-up company who are subject to State aid for tax purposes shall be socially insured for all cases of social risk.
A person who, after termination of the employment legal relationship, has an agreement regarding restriction of the professional activity of an employee (restriction of competition) shall be socially insured throughout the period of operation of the agreement (is an employee throughout the period of operation of the agreement).
A self-employed person is insured if he has actually paid social security contributions.
Similarly, persons for whom contributions are paid by the State are subject to State social insurance.
Maximum and minimum amount of the object of contributions in 2025:
- the maximum amount shall be EUR 105 300 per year;
(Maximum amount of the object of contributions in 2024 - EUR 78 100 per year)
The object of mandatory contributions exceeding the maximum amount of the object of mandatory contributions shall be the subject of a solidarity tax and the mandatory contributions made from that object shall be transferred to the solidarity tax.
The solidarity tax applied to socially insured persons – employees, self-employed persons whose income exceeds the maximum amount of mandatory State social insurance contributions in a calendar year.
This means that compulsory State social security contributions must also be paid on income exceeding the ceiling of the object of compulsory contributions, i.e. also on an amount exceeding EUR 105 300.
the Solidarity tax is administered by the State Revenue Service. . The State Social Insurance Agency shall ensure the accounting, transfer and distribution of the calculated and paid tax.
- the minimum annual amount for self-employed persons and voluntary insured persons shall be twelve times the minimum monthly wage – EUR 8880 per year (EUR 12 x 740);
the minimum amount of the voluntary contribution object of the is not specified in the for professional athletes and persons who are employed in agricultural seasonal work and pay the income tax of seasonal agricultural workers. . Contributions shall be made from freely selected income, which does not exceed the amount of the minimum monthly wage specified by the Cabinet of Ministers - 740 euro per month.
Subject of compulsory contributions:
- for employees, all income earned in gainful employment from which personal income tax is deducted, without deduction of the non-taxable minimum, tax relief and eligible expenses;
- for professional athletes – EUR 860 If the salary of a professional athlete is less than the object of the determined contributions, then the employer of the athlete has a duty to cover the difference in the mandatory State social insurance contributions at his or her own expense;
- for self-employed persons, freely selected income;
- for workers who pay seasonal agricultural worker income tax, the object of mandatory contributions shall be calculated in proportion to the payment in a special budget account, the income of the employee's work, applying the relevant contribution rate.
The subject-matter of contributions, or the amount from which compulsory contributions are paid for persons for whom they are paid by the State (e.g. as beneficiaries), is also determined.