| Insurance | Contribution rate | Maximum assessment basis 2) (in EUR) |
Contribution amount (in EUR) |
|---|---|---|---|
| Sickness insurance | 1.40% | 16 764 | 234.69 |
| Old age pension insurance | 4% | 16 764 | 670.56 |
| Invalidity insurance | 3% * | 16 764 | 502.92 |
| Unemployment insurance | 1% ** | 16 764 | 167.64 |
| Contribution to finance support | |||
| Guarantee insurance | |||
| Accident insurance | |||
| Reserve Fund | |||
| Total | 1 575.81 7) | ||
| Special insurance of a municipal police officer 6) | 3% | 16 764 | 502.92 |
| Insurance | Contribution rate | Maximum assessment basis 2) (in EUR) |
Contribution amount (in EUR) |
|---|---|---|---|
| Sickness insurance | 1.40% | 16 764 | 234.69 |
| Old age pension insurance | 14% | 16 764 | 2 346.96 |
| Invalidity insurance | 3% * | 16 764 | 502.92 |
| Unemployment insurance | 1%/0.5% *** | 16 764 | 167.64 83.82 |
| Contribution to finance support | 0.5% *** | 16 764 | 83.82 |
| Guarantee insurance | 0.25% | 16 764 | 41.91 |
| Accident insurance | 0.8% | unlimited | |
| Reserve Fund | 4.75% | 16 764 | 796.29 |
| Total | 4 090.41 5) | ||
| Special insurance of a municipal police officer 6) |
| Insurance | Contribution rate | Minimum assessment basis 1) (in EUR) |
Contribution amount (in EUR) |
Maximum assessment basis 2) (in EUR) |
Contribution amount (in EUR) |
|---|---|---|---|---|---|
| Sickness insurance | 4.40% | 914.40 | 40.23 | 16 764 | 737.61 |
| Old age pension insurance | 18% | 914.40 | 164.59 | 16 764 | 3 017.52 |
| Invalidity insurance | 6% * | 914.40 | 54.86 | 16 764 | 1 005.84 |
| Unemployment insurance | |||||
| Contribution to finance support | |||||
| Guarantee insurance | |||||
| Accident insurance | |||||
| Reserve Fund | 4.75% | 914.40 | 43.43 | 16 764 | 796.29 |
| Total | 303.11 | 5 557.26 | |||
| Special insurance of a municipal police officer 6) |
(For more information related to SEP, see below – Explanations, point 3)
| Insurance | Contribution rate | Minimum assessment basis 1) (in EUR) |
Contribution amount (in EUR) |
Maximum assessment basis 2) (in EUR) |
Contribution amount (in EUR) |
|---|---|---|---|---|---|
| Sickness insurance | 4.40% | 914.40 | 40.23 | 16 764 | 737.61 |
| Old age pension insurance | 18% | 914.40 | 164.59 | 16 764 | 3 017.52 |
| Invalidity insurance | 6% * | 914.40 | 54.86 | 16 764 | 1 005.84 |
| Unemployment insurance | 2% ** | 914.40 | 18.28 | 16 764 | 335.28 |
| Contribution to finance support | |||||
| Guarantee insurance | |||||
| Accident insurance | |||||
| Reserve Fund | 4.75% | 914.40 | 43.43 | 16 764 | 796.29 |
| Spolu | 321.39 | 5 892.54 | |||
| Special insurance of a municipal police officer 6) |
(For more information related to VIP, see below – Explanations, point 4)
| Insurance | Contribution rate | Social Insurance Agency pays contributions | ||
|---|---|---|---|---|
| Sickness insurance | ||||
| Old age pension insurance | 18% | For recipients of accident rent until reaching pensionable age or until early old age pension is awarded | ||
| Invalidity insurance | ||||
| Unemployment insurance | ||||
| Contribution to finance support | ||||
| Guarantee insurance | ||||
| Accident insurance | ||||
| Reserve Fund | ||||
| Total | ||||
| Special insurance of a municipal police officer 6) | ||||
The minimum assessment basis for the period from January 1, 2026 to December 31, 2026 is intended for a compulsorily insured self-employed person (SEP) and a voluntarily insured person in the amount of 60% of one twelfth of the general assessment basis for the calendar year that is two years prior to the calendar year in which the social insurance contribution is paid, i.e. EUR 914.40. The minimum assessment basis for an employee has not been adjusted for social insurance purposes with effect from January 1, 2010. However, the employer is still obliged under labour law to remunerate the employee in accordance with the provisions of Act on The Minimum Wage.
The maximum assessment basis valid from January 1, 2026 to December 31, 2026 for all social insurance funds - sickness insurance, pension insurance, unemployment insurance, guarantee insurance, reserve fund of solidarity, special social insurance (except for accident insurance) is EUR 16 764.
From July 1, 2025 or from October 1, 2025 or on the date of re-authorization of SEP to perform or operate an activity or on the date of re-pursing this activity according to their declaration of honour (for activities that can be performed without authorization) after these dates (in the period until June 30, 2026 or until September 30, 2026), compulsory sickness insurance and compulsory pension insurance commences for those SEPs whose income (without deduction of expenses) for 2024 was higher than 12 times the minimum assessment basis valid in 2025 (12 x EUR 715 = EUR 8 580), i.e. higher than EUR 8 580.
A person who is simultaneously voluntarily sickness insured, voluntarily pension insured and voluntarily unemployment insured shall determine the assessment basis within the legally set limits themselves.
A person who is simultaneously voluntarily sickness insured and voluntarily pension insured shall determine the assessment basis within the legally set limits themselves. A person who is simultaneously voluntarily pension insured and voluntarily unemployment insured shall determine the assessment basis within the legally set limits themselves. A person who is simultaneously voluntarily pension insured or voluntarily unemployment insured shall determine the assessment basis within the legally set limits themselves.
If a person pays insurance contribution for voluntary pension insurance, they shall also be obliged to pay insurance contribution to the reserve fund of solidarity.
A person with voluntary sickness insurance, a person with voluntary pension insurance and a person with voluntary unemployment insurance may change the assessment basis no earlier than six months after the last determination of the assessment basis by this person. The insurance contribution is then paid from the changed assessment basis from the first day of the calendar month following the month in which the change in the assessment basis was notified in writing to the Social Insurance Agency.
To the total amount of the contribution, it is necessary to add accident insurance contribution, which is calculated from the employee's actually achieved assessment basis, because the assessment basis for paying accident insurance contribution is not limited by the maximum amount.
Special social insurance contribution for municipal/city police officers who are employed by the municipal/city police is paid by their employer, which is the municipality/city with an established municipal/city police force.
A municipal/city police officer whose employment relationship with the municipal/city police continues must also add special social insurance contribution to the total amount of the contribution.
Note: The assessment basis is rounded down to the nearest euro cent. The amount of the contribution for individual types of insurance and the contribution to the reserve fund of solidarity is always determined separately from the assessment basis. The individual contribution amounts are rounded down to the nearest euro cent.