Table 9: Employed persons' insurance contributions 2025
Table 9 shows the rates of employee insurance contributions. Table 9 also shows at which amount of income assessable for social insurance you are a small, medium or large employer.
| Contributions | Percentage employer |
|---|---|
| General Unemployment Fund (AWf) low contribution | 2.74% |
| General Unemployment Fund (AWf) high contribution | 7.74% |
| Differentiated contributions under the Return to Work Fund (Whk) | variable per employer; see your decision |
| Differentiated Aof premium low | 6.28% |
| Differentiated Aof premium high | 7.64% |
| Wko surcharge | 0.50% |
| Ufo premium (premium for the Public Sector Social Security Implementation Fund) | 0.68% |
Size of employer
The amount of your income assessable for social insurance in 2023 determines whether you are a small, medium or large employer in 2025. The average income assessable for social insurance is set at €39,600 for 2023.
| Size of employer | Income assessable for social insurance |
|---|---|
| Small employer: up to 25x average premium wage | Up to €990,000 |
| Medium-sized employer: up to 100x average premium wage | From €990,000 to €3,960,000 |
| Large employer: 100x average premium wage or higher | More than €3,960,000 |
