Checklist for companies

Employer’s health insurance premium

2011

2012

Basis changes

2,12 %

2,12 %

not paid before the following month when employer turns 16 yrs

not paid after the month when employer turns 68 yrs

The heath insurance premium of the insured

 1,39 %

Salary earners

2,01 %

2,04 %

Entrepreneurs

2,11 %

2,19 %

Employee pension insurance premium

Pension insurance premium from employers (under 53 yrs)

4,7 %

5,15 %

Pension insurance premium from employers (over 53 yrs)

6,0 %

6,50 %

Unemployment insurance premium from employers

0,60 %

0,60 %

Unemployment insurance premium from partial owner

0,20 %

0,20 %

Employee pension insurance, temporary employer

23,0 %

23,3 %

Employee pension insurance, contractual employer

- payroll below 1 846 500 2010

22,5 %

23,3 %

- payroll of 1,846,500 – 29,544,000 2010

22,5-23,0 %

23,3 %

- payroll over 29,544,000 2010

23,0 %

23,3 %

Unemployment insurance premium up until payroll of 1 936 500

0,80 %

0,80 %

Unemployment ins. prem. of payroll exceeding 1 936 500

3,2 %

3,20 %

Employer’s payroll paid from partial owner

0,80 %

0,80 %

Employer’s pension insurance premium, under 53 yrs

21,6 %

22,5 %

over 53 yrs

22,9 %

23,85 %

Discount of 25 % for 48 mnths for first time entrepreneurs

Tax-free compensation for travel expenses

Domestic per diem allowance

34,00

36,00

Domestic partial per diem allowance

16,00

16,00

Mileage allowances

0,46

0,45

Meal money

8,50

9,00

Taxable values of fringe benefits

Mobile telephone benefit

20,00

20,00

Telephone benefit

20,00

20,00

Meals benefit 1.1.-30.6.

5,40

5,60

Meals benefit 1.7.-31.12.

5,40

Base rate 1.1.-30.6.

1,50 %

2,00 %

Base rate 1.7.-31.12.

2,00 %

Interest on delayed payments 1.1.-30.6.

8,00 %

8,00 %

Interest on delayed payments 1.7.-31.12

8,50 %