Updated: 22.12.2025.
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
Maximum and minimum amount of the contribution base in 2026:
- the maximum amount is 105 300 euro per year (the same as in 2025).
The mandatory contribution base that exceeds the maximum amount of the mandatory contribution base is the object of the solidarity tax, and the mandatory contributions made from this base are allocated to the solidarity tax.
The solidarity tax applies to socially insured persons – employees and self-employed persons whose income in a calendar year exceeds the maximum amount of the mandatory state social insurance contribution base.
This means that mandatory state social insurance contributions must also be paid on income that exceeds the maximum amount of the mandatory contribution base, i.e. also on the amount exceeding 105 300 euro.
The solidarity tax is administered by the State Revenue Service. The State Social Insurance Agency ensures the accounting, transfer and distribution of the calculated and paid tax.
- the minimum annual amount for self-employed persons and voluntarily insured persons is twelve times the minimum monthly wage – 9 360 euro per year (12 × 780 euro).
The minimum amount of the voluntary contribution base is not set for professional athletes and persons employed in seasonal agricultural work who pay the seasonal agricultural workers’ income tax. Contributions are to be made from freely chosen income that does not exceed the minimum monthly wage set by the Cabinet of Ministers – 780 euro per month.
Mandatory contribution base:
- for employees – all income earned in paid employment from which personal income tax is withheld, without deducting the non-taxable minimum, tax allowances or eligible expenses;
- for professional athletes – 860 euro. If the salary of a professional athlete is lower than the specified contribution base, the employer of the athlete is obliged to cover the difference in mandatory state social insurance contributions from its own funds;
- for self-employed persons – freely chosen income;
- for employees who pay the seasonal agricultural workers’ income tax – the mandatory contribution base is calculated proportionally to the payment into the special budget account, based on the employee’s employment income, applying the relevant contribution rate.
A contribution base, i.e. the amount from which mandatory contributions are made, is also determined for persons for whom contributions are paid by the State (for example, benefit recipients).
Translation prepared with a machine translation tool.