Table 1: Graded tax system payroll taxes 2017
|
Grade |
Annual wages |
Payroll taxes contribution |
|
|---|---|---|---|
| Up to state pension age | State pension age and older, born in 1946 or later |
||
|
1 |
up to and including € 19,982 |
36.55% |
18.65% |
|
2 |
€ 19,983 - € 33,791 |
40.80% |
22.90% |
|
3 |
€ 33,792 - € 67,072 |
40.80% |
40.80% |
|
4 |
€ 67,073 or more |
52.00% |
52.00% |
For employees of the state pension age and older - born in 1945 or before - the following grades apply:
|
Grade |
Annual wages |
Payroll taxes contribution |
|---|---|---|
|
State pension age and older, |
||
|
1 |
up to and including € 19,982 |
18.65% |
|
2 |
€ 19,983 - € 34,130 |
22.90% |
|
3 |
€ 34,131 - € 67,072 |
40.80% |
|
4 |
€ 67,073 or more |
52.00% |
The rate in the 3rd and 4th grade is fully composed of wage tax. The rate of the 1st and 2nd grade is composed as follows:
|
Grade |
Type of contribution |
Up to state pension age |
State pension age and older |
|---|---|---|---|
|
1 |
Old Age Pensions Act contribution |
Not applicable |
|
|
Surviving Dependants Act contribution |
|||
|
Exceptional Medical Expenses Act contribution |
|||
|
Wage tax |
|||
| total | |||
|
2 |
Old Age Pensions Act contribution |
Not applicable |
|
|
Surviving Dependants Act contribution |
|||
|
Exceptional Medical Expenses Act contribution |
|||
|
Wage tax |
|||
| total |
