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 | 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 | less than or equal to €905,000 |
| Medium-sized employer: up to 100x average premium wage | less than or equal to €3,620,000 |
| Large employer: 100x average premium wage or higher | greater than €3,620,000 |
