Target Group would like to inform you that the maximum insurable amount for social insurance contributions in 2025 has been updated to €66,612 per annum, reflecting an increase from the previous year.
Updated Social Insurance Contribution Rates for 2025:
Contribution Type | Employee | Employer | Self-Employed |
---|---|---|---|
Social Insurance | 8.8% | 8.8% | 16.6% |
Social Cohesion Fund | — | 2.0% | — |
Redundancy Fund | — | 1.2% | — |
Industrial Training Fund | — | 0.5% | — |
Holiday Fund (if applicable) | — | 8.0% | — |
Key Notes:
- The Social Cohesion Fund is calculated on total emoluments with no upper limit.
- As of 1 January 2025, the maximum insurable amounts for social insurance contributions have been adjusted as follows:
- €66,612 annually (from €62,868).
- €5,551 per month for monthly-paid employees (from €5,239).
- €1,281 per week for weekly-paid employees (from €1,209).
In addition, the new Decree No. 455/2024 issued on 20 December 2024 requires all employers to register the Essential Terms of Employment for their employees in the “ERGANI” Information System. This registration must take place by the 28th of February 2025.
As always, M. Target Group specialists remain at your disposal should you require any further information, clarification or professional assistance.