Checklist for companies

2017

2016

 Social security contribution

1,08 % 2,12 %
not paid before the following month when employer turns 16 yrs
not paid after the month when employer turns 68 yrs

The health insurance premium of salary earners and entrepreneurs

The health insurance premium of the insured
Pensioners 1,45 % 1,47 %
Salary earners 1,58 % 2,12 %
Entrepreneurs 1,64 % 2,25 %

Employee pension insurance premium

Pension insurance premium from employers (under 53 years) 6,15 % 5,70 %
Pension insurance premium from employers (53-62 years)

Pension insurance premium from employers 63-67 years

7,65 %

6,15 %

7,20 %

7,20 %

Unemployment insurance premium from employers 1,60 % 1,15 %
Unemployment insurance premium from partial owner 0,70 % 0,46 %
Employee pension insurance, temporary employer
– payroll below 8 334 e/6 month
25,1 % 25,1 %
Employee pension insurance, contractual employer
– payroll at least 8 334 e/6 month
25,1 % 24,6 %
Unemployment insurance premium up until payroll of  2  059 500 0,80 % 1,00 %
Unemployment ins. prem. of payroll exceeding 2 059 500 3,30 % 3,90 %
Employer’s payroll paid from partial owner 0,80 % 1,00 %
Employer’s pension insurance premium, 18-52 years 24,10 % 23,60 %
Employer’s pension insurance premium, 53-62 years

Employer’s pension insurance Premium, 63-67 years

25,60 %

24,10 %

25,10 %

25,10 %

Tax-free compensation for travel expenses

Domestic per diem allowance 41,00 40,00
Domestic partial per diem allowance 19,00 19,00
Mileage allowances 0,41 0,43
Meal money 10,25 10,00

Taxable values of fringe benefits

Mobile telephone benefit 20,00 20,00
Telephone benefit 20,00 20,00
Meals benefit 1.1.-30.6. 6,40 6,30
Meals benefit 1.7.-31.12. 6,40 6,20
Base rate 1.1.-30.6.  0,00 % 0,00 %
Base rate 1.7.-31.12.  0,00 % 0,00 %
Interest on delayed payments 1.1.-30.6.

In commercial contracts 1 percentage points (%) higher

 7,00 %

8,00 %

7,50 %

8,50 %

Interest on delayed payments 1.7.-31.12

In commercial contracts 1 percentage points (%) higher

  7,00 %

8,00 %