|1. Pension social insurance||22,3%||3 (5)%*|
|2. Sickness social insurance||1,2%|
|3. Maternity social insurance||2,2%|
|Unemployment social insurance||1,6 (3,2)%**|
|Mandatory health insurance||3%||6%|
|Long-term work payments fund||0,5%|
|Accidents at work and occupational diseases social insurance||0,18***|
* A 5% tariff is applied to people individually accumulating in the stage II pension funds.
** A 3,2% tariff is applied to fixed-term employment contracts only.
*** Employers are attributed to a group depending on the level of risk associated with engaging an individual: I group – 0,18%, II group – 0,39%, III group – 0,9%.
**** The average tax-free income (NPD) for income tax application is being calculated according to the formula: NPD = 310 – 0,5 x (monthly income – 380 EUR).
|MMW from 2018-01-01||MMW until 2017-12-31|
|400 EUR/month||380 EUR/month|
|2,45 EUR/h||2,32 EUR/h|