Social security contribution - Employees

    Generic part





    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by





    The tax base is set by





    The reliefs are set by





    Beneficiary






    Geographical Scope

    Taxpayers

    Who is liable for Social Security Contributions for employees?




    Coverage

    Employees pay social security contributions for:









    Basis of assessment

    As a general rule, the employee's income subject to Social Security Contributions includes:



































    Income considered



    Domestic-source income of non-residents is:



    Bases and rates of social security contributions paid on the income of employees and manual workers



    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    Pension

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    Health care

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    Unemployment

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    Child care

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    Work-related illnesses and/or accidents

    Education leave

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    Maternity leave

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    Others

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    Surcharge

    Reduction, Allowances, Credits

    Reduction :

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions





    Tax collector

    General comments

    Economic function








    Environmental taxes




    Tax revenue

    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -

    Footnotes