Table 9: Employed persons' insurance contributions 2026
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 | 6.27% |
| Differentiated Aof premium high | 7.63% |
| 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 2024 determines whether you are a small, medium or large employer in 2026. The average income assessable for social insurance is set at €43,300 for 2024.
| Size of employer | Income assessable for social insurance |
|---|---|
| Small employer (up to and including 25 times the average premium wage) | Up to and including €1,082,500 |
| Medium-sized employer (up to and including 100 times the average premium wage) | More than €1,082,500 to €4,330,000 |
| Large employer (more than 100 times the average premium wage) | More than €4,330,000 |
