Table 9: Employed persons' insurance contributions 2023
| Contributions | Percentage employer |
|---|---|
| General Unemployment Fund (Awf) low contribution | 2.64 % |
| General Unemployment Fund (Awf) high contribution | 7.64 % |
| Differentiated contributions under the Return to Work Fund (Whk) |
variable per employer; see your decision |
| Differentiated Aof premium low | 5.82 % |
| Differentiated Aof premium high | 7.11 % |
| Wko surcharge (surcharge for heat and cold storage) | 0.50 % |
| Ufo premium (premium for the Public Sector Social Security Implementation Fund) | 0.68 % |
| Size of employer: depends on your premium salary in 2021 | |
| Average premium wage employee | € 36.200 |
| Small employer: up to 25x average premium wage | ≤ € 905,000 |
| Medium-sized employer: up to 100x average premium wage | ≤ € 3.620.000 |
| Large employer: 100x average premium wage or higher | > € 3.620.000 |
