Updated: 16.06.2025.
State Social Insurance Mandatory Contributions (VSAOI) are compulsory payments to the special state budget, which entitle a socially insured person to receive social insurance services.
If an employee is insured for all types of social insurance, the total VSAOI rate is 34.09%, distributed as follows:
- 23.59% – paid by the employer
- 10.50% – paid by the employee
Out of the total 34.09% rate, 1% is allocated to healthcare service funding.
All employees and self-employed persons who have actually made contributions to health insurance are considered covered by the state health insurance system.
The applicable VSAOI rates are determined according to the insured person’s status, which may depend on:
- type of employment,
- age,
- health condition, and
- the specific types of social insurance coverage.
Translation prepared with a machine translation tool
Social insurance is a system organized by the state to protect individuals or their dependants against the risk of income loss due to certain life events and to ensure access to publicly funded healthcare services.
Types of Social Insurance:
- State pension insurance;
- Unemployment insurance;
- Insurance against occupational accidents and diseases;
- Disability insurance;
- Maternity, paternity, and sickness insurance;
- Parental insurance;
- Health insurance.
Translation prepared with a machine translation tool
The following individuals are subject to State Social Insurance:
- All employees aged 15 or older;
- Self-employed persons
An employee is socially insured against all social risks, and mandatory contributions (VSAOI) must be made from the day the person acquires employee status.
A person is covered by pension insurance only if actual contributions have been made.
If the employer has failed to make contributions, the employee (having reached the retirement age) may personally make contributions for pension insurance, shortly before or after applying for the state old-age pension.
Special Cases
A seasonal agricultural worker acquires employee status and is subject to pension insurance if their monthly income exceeds €70 (from all payers combined).
However, they are not covered by health insurance.
Startup employees benefiting from state tax support are subject to social insurance for all types of social risks.
A person who, after termination of employment, has entered into a non-compete agreement (restriction on professional activity), is considered an employee and is socially insured throughout the term of the agreement.
A self-employed person is considered socially insured only if actual contributions have been made.
Certain persons are also insured through state-paid contributions, in accordance with applicable legislation
Translation prepared with a machine translation tool
The maximum annual contribution base for mandatory social insurance contributions (VSAOI):
- in 2025 is €105,300;
- in 2024 is – €78,100.
The portion of income that exceeds the maximum contribution base is subject to the solidarity tax. Mandatory contributions made from income above €105,300 are redirected as solidarity tax contributions.
Solidarity tax applies to socially insured persons—employees and self-employed individuals—whose income in a calendar year exceeds the maximum VSAOI contribution base.
The State Revenue Service (VID) administers the solidarity tax.
The State Social Insurance Agency (SSIA) is responsible for the accounting, allocation, and transfer of the calculated and paid tax.
For self-employed persons and voluntarily insured individuals, the minimum annual contribution base is €8,880, which is 12 times the national minimum monthly wage (€740 × 12).
There is no minimum base for voluntary contributions made by:
- professional athletes, and
- seasonal agricultural workers who pay seasonal agricultural income tax.
These individuals may choose to make contributions from freely selected income, not exceeding the national minimum wage of €740 per month.
Contribution Base by Category
- Employees: all employment income subject to personal income tax, before applying the non-taxable minimum, tax allowances, or deductible expenses.
- Professional athletes: €860 per month.If the athlete’s salary is below €860, the employer must cover the difference in social contributions from their own funds.
- Self-employed persons: income freely selected by the individual.
- Seasonal agricultural workers: the contribution base is calculated proportionally to the payment into the special state budget account, based on actual work income and the applicable contribution rate.