Maximum wages for contribution purposes

The employed persons' insurance contributions are a percentage of the increment in the accrual wages for contribution purposes in a wage period. The wages for contribution purposes are the wages for employed persons' insurance schemes, whereby you take account of the maximum wages for contribution purposes for each employee for each wage period. The maximum wages for contribution purposes serve as the maximum amount for which you calculate the contributions (see table 11).

In analogy with the other payroll taxes, you calculate the employed persons' insurance contributions by wage period: consequently, for a four-week wage period you base the calculation on the wages for 4 weeks, and for a monthly wage period on the wages for 1 month.

Anonymous employees

You may not take account of the maximum wages for contribution purposes when you calculate the employed persons' insurance contributions for anonymous employees. As a result, in some instances you may need to pay higher employed persons' insurance contributions than are customary.