Taxes in Europe Database v2
General Social Security Law.
SSC are levied by the Health Insurance Institutions and distributed to the other Social Security Institutions.
Employees, employers, self-employed, pensioners.
Basis of assessment:
For employees: no obligation below earnings of 405.98 € p.m. Upper ceiling of 4,650 € monthly earnings (14x) or 64,600€ per year.
The rate 3.82% is for white collar workers, the rate for blue collar workers would be 3.95%.
Employees also have to pay an ‘Accommodation promotion contribution’ of 0.5% and a ‘Chamber contribution’ of 0.5%.
Super reduced rate
Health Insurance Companies (HIC).