Employer’s social security payments

The beneficiary of a grant or aid must be able to prove, on request, that the relevant obligations have been fulfilled. Below is a list of the most important points.

  • As an employer, you are obliged to submit the tax withheld from your employee’s wages to the tax administration. The employee’s tax card shows the withholding rate, but if the employee does not submit a tax card or is not registered in the prepayment register, the withholding rate is 60.

    • The health insurance contribution must be paid even if tax could not be wittheld, for example if the tax card states no tax is to be wittheld
    • If your monthly earnings exceed the lower limit of the insurance obligation
    • The insurance obligation starts at the beginning of the month following the month in which the worker reaches the age of 17
    • For example, in 2024: “An employee must be insured if their earnings during a calendar month are at least EUR 68.57.”
    • If the total amount of wages paid by the employer during the calendar year exceeds EUR 1 500
    • When the employee reaches the age of 18, the unemployment insurance contribution is due from the beginning of the month following their birthday
    • If the total amount of wages paid by the employer during the calendar year exceeds EUR 1 500
    • The insurance must be valid when the employee starts work

Health insurance, occupational pension insurance or unemployment insurance contributions need to be paid on the salary of an employee who is aged under 16.

If the beneficiary’s activities do not involve the payment of wages, there is no obligation to pay social insurance contributions.