The minimum mandatory state social insurance contributions (hereinafter – minimum contributions) are compulsory payments made for each person, calculated at least from the national minimum monthly wage.
For the year 2025, the minimum contribution base per quarter is €2,220, or €740 per month.
The system of minimum contributions was introduced on 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.
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When calculating minimum mandatory contributions, the following are taken into account:
- For an employee – income declared to the State Revenue Service (SRS) as employment income
- For a self-employed person – income declared to the SRS as self-employment income
- For a royalty recipient – the amount of royalties declared to the SRS
- For a micro-enterprise taxpayer – the turnover declared to the SRS
The State Social Insurance Agency (SSIA) calculates minimum contributions based on:
- Employer reports;
- Self-employed persons’ reports;
- Micro-enterprise tax declarations;
- Seasonal agricultural workers’ reports;
- Royalty income declarations.
The SSIA performs the calculation for those individuals whose total declared income in the quarter is less than three times the national minimum monthly wage (i.e. less than €2,220 per quarter).
If a person is both an employee with multiple employers and self-employed, all income is combined and taken into account.
The SSIA provides the State Revenue Service (SRS) with information about the amount of contributions that employers or self-employed persons must additionally pay. The SRS notifies taxpayers via the Electronic Declaration System (EDS).
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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.
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If the declared (aggregated) object of mandatory contributions for an employee or an employee who is simultaneously self-employed is less than EUR 2,220 per quarter, the employer makes the minimum contributions from their own funds for the difference between EUR 2,220 and the declared object of mandatory contributions.
A self-employed person makes minimum contributions for themselves only for the period when 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 will not reach three times the state minimum monthly wage (EUR 2,220) per quarter, they may submit a confirmation of the projected income for the next quarter to the State Revenue Service (VID) Electronic Declaration System (EDS):
- by the 17th of the month following the quarter or simultaneously with the registration of economic activity for the projected income of the next quarter (for Q1 by 17 January 2025, for Q2 by 17 April 2025, etc.);
- by 17 January for the income forecast for the entire calendar year; or
- within 15 days after losing employee status (in cases where the self-employed person was simultaneously an employee).
If the self-employed person has not submitted a confirmation to VID regarding the projected income for the next quarter or year, the State Social Insurance Agency (VSAA) calculates the minimum contributions that the self-employed person must additionally make if they have not made contributions from at least EUR 2,220 per quarter.
If the self-employed person has submitted a confirmation to VID regarding the projected income for the next quarter or year (that it will not reach EUR 2,220 per quarter), the VSAA does not calculate minimum contributions, and the self-employed person makes 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 not employed elsewhere) and for their employees.
A self-employed person is obliged to make the calculated minimum contributions for the previous year by 23 October each year.
For 2024, a self-employed person is obliged to make the calculated minimum contributions by 23 October 2025.
A self-employed person also has the right to make minimum contributions voluntarily during the year (after receiving a notification in EDS) if they so wish.
For self-employed farmers and self-employed persons who earn income from intellectual property, the VSAA performs the final calculation of minimum contributions for the entire year once a year, in July of the year following the reporting year (i.e., within seven months after the end of the calendar year), as these self-employed persons may pay the portion of mandatory state social insurance contributions (10%) designated solely for pension insurance once a year instead of quarterly, as required for other self-employed persons. If income in any month of a quarter reaches EUR 740, mandatory state social insurance contributions of 31.07% are paid quarterly, as stipulated for self-employed persons.
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The recalculation of minimum contributions for the previous calendar year is performed by the State Social Insurance Agency (VSAA) once, within seven months after the end of the calendar year.
This means that the employer and the self-employed person will receive a notification regarding overpaid and additional minimum contributions for 2024 in the State Revenue Service (VID) Electronic Declaration System (EDS) by 31 July 2025.
Simultaneously with the annual recalculation of minimum contributions, the VSAA also recalculates the previous three-year period. Such recalculation is performed in cases where the employer has adjusted (increased) the employee’s employment income and mandatory contributions after the recalculation of minimum contributions.
Translation prepared with a machine translation tool