Amendments to the Law on Contributions for Mandatory Social Insurance were adopted on 26 October 2026, adjusting contribution rates and maximum assessment bases for 2027. The combined employer and employee contribution rate for pension and disability insurance remains at 24%, but the ceiling for contribution calculation is indexed to average wage growth. Health insurance contributions see a marginal increase of 0.15 percentage points for employers. Unemployment insurance contributions are unchanged. The new bases apply from January 2027 payroll.
Key Takeaways
- Indexed Contribution Ceilings: Maximum monthly bases for pension and health contributions are increased by 8.5% reflecting 2026 average wage growth.
- Health Insurance Rate Adjustment: Employer health contribution rises from 10.3% to 10.45%; employee rate stays at 5.15%.
- Compliance Impact: Payroll systems must be updated to apply new ceilings and rates for January 2027 salary processing.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement