Updated: 18.12.2025.
Minimum mandatory state social insurance contributions (hereinafter – minimum contributions) are a compulsory payment made for each person, calculated at least based on the minimum monthly wage established in the country.
The minimum contribution base per quarter in 2026 is 2 340 euro, or 780 euro per month.
Minimum contributions have been in effect since 1 July 2021.
Translation prepared with a machine translation tool
The State Social Insurance Agency (SSIA) is responsible for calculating the minimum mandatory contributions. The calculation is carried out for each calendar quarter.
SSIA performs the calculation three months after the end of the quarter, determining the amount of contributions that the employer or self-employed person must additionally pay to reach the minimum contribution base.
By the 20th day of the third month following the quarter, the SSIA notifies the State Revenue Service (SRS) of the calculated minimum contributions.
The employer and the self-employed person receive information about the calculated contributions within one business day via the Electronic Declaration System (EDS) of the State Revenue Service.
Translation prepared with a machine translation tool
When calculating minimum contributions, the following shall be taken into account:
- for an employee – employment income declared to the State Revenue Service (VID);
- for a self-employed person – income declared to the VID;
- for a recipient of author’s remuneration – the amount of author’s remuneration declared to the VID;
- for a microenterprise tax payer – turnover declared to the VID.
Taking into account reports submitted by employers, reports submitted by self-employed persons, microenterprise declarations, seasonal agricultural workers’ reports, and notifications submitted by recipients of author’s remuneration, the State Social Insurance Agency (VSAA) calculates minimum contributions for persons in respect of whom the total declared income amount in a quarter is less than three statutory minimum monthly wages (2 340 euro).
If a person is an employee with several employers and is also self-employed, all of their income shall be aggregated and taken into account. The VID provides information to the VSAA on the amounts that must be additionally paid by employers and self-employed persons, and the VID notifies taxpayers of this information via the Electronic Declaration System (EDS).
The minimum mandatory social insurance contribution base is not applied proportionally to the calendar days of the tax year during which:
- the employee is on unpaid leave or childcare leave;
- paternity leave is granted to the child’s father;
- the employee is on unpaid leave granted for the care of a child placed under supervision prior to adoption, based on a decision of the Orphan's Court;
- the employee is on temporary incapacity for work, pregnancy or maternity leave, and the payer has been issued a medical certificate of incapacity for work;
- the employee is in downtime due to their own fault (employer report codes 53 or 54);
- the employee is suspended from work without pay (report codes 53 or 54).
Minimum Contributions Are Not Calculated For:
- a convicted person employed during sentence execution or a detainee employed while in pre-trial detention;
- a person who has reached the retirement age or has been granted an old-age pension (including early retirement);
- a person with Group I or II disability;
- a person with a disability under the age of 18;
- a person whose own or spouse’s tax booklet lists a child under 3 years of age;
- a person whose own or spouse’s tax booklet lists three or more children under 18 (or under 24 if at least one is younger than 7 and studying in a general, vocational, higher or special education institution);
- a person whose own or spouse’s tax booklet lists a minor child with disability;
- a person under 24 years of age who is enrolled in general, vocational, higher (full-time) or special education, excluding periods of academic leave or study suspension;
- a person employed in the provision of social services, where the employer, branch or unit is registered in the Register of Social Service Providers;
- a person at risk of social exclusion employed by a registered social enterprise;
- a person providing:
- state-funded companion service (for a child under 18),
- assistant services, or
- municipally or EU-funded care services for a child under 18;
- a person performing national defence service duties;
- periods during which the self-employed person has suspended economic activity;
- a seasonal agricultural worker paying the Seasonal Agricultural Income Tax, or
- a domestic worker employed by a foreign employer, or
- a foreign worker employed by a foreign employer.
Translation prepared with a machine translation tool
The employer makes minimum contributions proportional to the declared income and for those calendar days during which the person is an employee.
If a person works for multiple employers or is simultaneously an employee and self-employed, all of the person's income will be aggregated and taken into account when calculating the minimum contributions.
If a person is simultaneously an employee and self-employed, the minimum contributions must be supplemented only by the employer.
The employer is obliged to make minimum contributions for employees from their own funds.
The State Social Insurance Agency (VSAA), within three months after the end of the quarter, calculates the minimum contributions that the employer must additionally make for employees and notifies the State Revenue Service (VID) by the 20th of the third month.
Within one working day, the employer receives information about the calculated minimum contributions via the VID Electronic Declaration System (EDS).
The employer is obliged to make the minimum contributions by the 23rd of the third month following receipt of the notification.
Translation prepared with a machine translation tool
If the declared (aggregated) mandatory contribution object of an employee or an employee who is simultaneously self-employed in a quarter is less than 2 340 euro, the minimum contributions from the difference between 2 340 euro and the declared mandatory contribution object shall be paid by the employer from its own funds.
A self-employed person pays minimum contributions for themselves only for the period during which they are not simultaneously an employee within the meaning of the Law On State Social Insurance.
If a self-employed person who is not simultaneously an employee forecasts that their income from economic activity in a quarter will not reach three statutory minimum monthly wages (2 340 euro), they may submit a confirmation of planned income for the next quarter to the State Revenue Service (VID) via the Electronic Declaration System (EDS):
- by the 17th day of the month following the quarter, or simultaneously with the registration of economic activity, regarding planned income for the next quarter (for the 1st quarter of 2026 – by 17 January 2026, for the 2nd quarter – by 17 April 2026, etc.);
- by 17 January, a forecast of income for the entire calendar year; or
- within 15 days after losing employee status (in cases where the self-employed person has simultaneously been an employee).
If the self-employed person has not submitted a confirmation to the VID regarding planned income for the next quarter or year, the State Social Insurance Agency (VSAA) calculates the minimum contributions that the self-employed person must additionally pay, if the self-employed person has not made contributions of at least 2 340 euro per quarter.
If the self-employed person has submitted a confirmation to the VID regarding planned income for the next quarter or year (that it will not reach 2 340 euro per quarter), the VSAA does not calculate minimum contributions, and the self-employed person pays mandatory contributions based on the actual income received from economic activity.
Self-employed persons who are employers must make these contributions both for themselves (if they do not work elsewhere) and for their employees.
A self-employed person is obliged to pay the calculated minimum contributions for the previous year by 23 October each year.
For 2025, a self-employed person is obliged to pay the calculated minimum contributions by 23 October 2026.
A self-employed person also has the right to voluntarily pay minimum contributions during the year (after receiving a notification in the EDS), if they so wish.
For self-employed farmers and self-employed persons who receive income from intellectual property, the final annual calculation of minimum contributions is performed by the VSAA once per year – in July of the year following the reporting year (i.e., within seven months after the end of the calendar year), because these self-employed persons may pay the portion of state social insurance mandatory contributions intended only for pension insurance (10%) once per year, rather than quarterly, as other self-employed persons do. If income in any month of a quarter reaches 780 euro, state social insurance mandatory contributions at the rate of 31.07% shall be paid quarterly, as prescribed for self-employed persons.
Translation prepared with a machine translation tool
The VSAA performs a recalculation of minimum contributions for the previous calendar year once, within seven months after the end of the calendar year.
This means that employers and self-employed persons will receive a notification in the VID EDS regarding overpaid and additionally payable minimum contributions for 2025 by 31 July 2026.
Simultaneously with the annual recalculation of minimum contributions, the VSAA also recalculates the previous three-year period. Such a recalculation is carried out in cases where an employer has corrected (increased) an employee’s employment income and mandatory contributions after the recalculation of minimum contributions.
Translation prepared with a machine translation tool