Social insurance

Social insurance is a regular monthly contribution to pension insurance, sickness insurance and state employment policy contributions. Employers, employees who are covered by sickness insurance, self-employed persons and people who have taken out voluntary pension insurance are obliged to pay contributions. The employer pays the insurance premiums on behalf of the employees.
The premium is calculated as a percentage of the assessment base for the reference period. For employees, this is the calendar month for which they pay the premium. For self-employed persons, it is the calendar year and the assessment base for the insurance is the amount they determine, but not less than 50% of the tax base. In addition, self-employed persons must pay advance payments of a fixed or minimum amount.