M. Target Group would like to inform you that for the year 2026, the maximum insurable earnings for social insurance purposes have increased to €68,904 per year. Here’s a summary of the contributions for 2026:

Contributions to:	Employee	Employer	Self-Employed
Social Insurance Contributions	8,8%	8,8%	16,6%
Social Cohesion Fund		2,0%
Redundancy Fund		1,2%
Industrial Training Fund		0,5%
Holiday Fund (if not exempt)		8,0%

Notes:

1. The Social Cohesion Fund is calculated on total earnings and has no maximum limit.
2. From 1 January 2026, the maximum insurable earnings have increased:
   • From €66,612 → €68,904 per year
   • From €5,551 → €5,742 per month (monthly-paid employees)
   • From €1,281 → €1,325 per week (weekly-paid employees)

As always, M. Target Group specialists remain at your disposal should you require any further information, clarification or professional assistance.