Checklist for companies

2020

2019

 Social security contribution

1,34 % 0,77 %
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 

One part, salary earners, the health insurance 0,68 %
One part, pensioners 1,65 %
Second part, salary earners 16-67 yrs, min earnings 14 574 e/year 1,18% 1,54 %
Second part, entrepreneurs (YEL), min earnings 14 574 e/year 1,33 % 1,77 %

Employee pension insurance premium

Pension insurance premium from employers (under 53 years) 7,15 % 6,75 %
Pension insurance premium from employers (53-62 years)

Pension insurance premium from employers (over 62 years)

8,65 %

7,15 %

8,25 %

6,75 %

Unemployment insurance premium from employers 1,25 % 1,50 %
Unemployment insurance premium from partial owner 0,65 % 0,78 %
Employee pension insurance, temporary employer
– payroll below 8 676/6 month
25,3 % 25,2 %
Employee pension insurance, contractual employer
– payroll at least 2 125 500 e
25,3 % 25,2 %
Unemployment insurance premium up until payroll of  2  125 500 0,45 % 0,50 %
Unemployment ins. prem. of payroll exceeding 2 125 500 1,70 % 2,05 %
Employer’s payroll paid from partial owner 0,45 % 0,50 %
Employer’s pension insurance premium, under 53 and over 62 years 24,10 % 24,10 %
Employer’s pension insurance premium, 53-62 years 25,60 % 25,60 %

Tax-free compensation for travel expenses

Domestic per diem allowance 43,00 42,00
Domestic partial per diem allowance 20,00 19,00
Mileage allowances 0,43 0,43
Meal money 10,75 10,50

Taxable values of fringe benefits

Mobile telephone benefit 20,00 20,00
Telephone benefit 20,00 20,00
Meals benefit 1.1.-31.12. 6,80 6,60
 
Base rate 1.1.-30.6.  -0,25 % -0,25 %
Base rate 1.7.-31.12.    0,00 %
Interest on delayed payments 1.1.-30.6.

In commercial contracts 1 percentage points (%) higher

 7,00 %

8,00 %

7,00%

8,00 %

Interest on delayed payments 1.7.-31.12

In commercial contracts 1 percentage points (%) higher

 

 

7,00 %

8,00 %