Contribution bases
The contribution base for different social security branches comprises various aspects of the insured individual's professional income, and takes into consideration the minimum and the maximum contribution threshold.
The monthly contribution base cannot be lower than the reference minimum wage for an unqualified worker aged 18 or over (EUR 2.703,74), with the exception of apprentices, whose contribution is calculated based on the apprenticeship allowance.
For part-time work, the minimum assessment base is reduced proportionally according to the duration of such part-time work, with full-time work based on 173 hours per month.
For those in employment, the annual contribution base cannot be higher than 5 times the amount of the 12 reference monthly minimum wages for unqualified workers aged 18 or over.
If an insured individual has pursued a number of activities or supplied services subject to insurance, and their total contribution base therefore exceeds the maximum contribution threshold, the insured individual may seek a reimbursement of the health and pension insurance contributions overpayment for each calendar year.
Dependency contribution base
The dependency contribution base withheld from professional income is the same as that used to calculate contributions for health care funding (health insurance). Please note, however, that the base is not increased to the minimum contribution base in line with the minimum wage, nor is it reduced down to the maximum contribution threshold. The base is reduced by a tax-exempt amount which is one quarter of the minimum wage for an unqualified worker aged 18 or over (EUR 675,93). The tax-exempt amount is applied on a pro-rata basis according to the number of hours declared (with full-time hours set at 173), if the employment lasts for less than 150 hours per calendar month.
Example:
- An employee who works 150 hours in May 2025 is entitled to the full tax-exempt amount of EUR 675,93.
- An employee who works 100 hours in May 2025 is entitled to a pro-rated tax-exempt amount, which is calculated as follows: 100 X 675,93 / 173 = EUR 390,71.
Base for the temporary budget balancing tax (2015 and 2016)
The base for the temporary budget balancing tax (IEBT) levied in 2015 and 2016 on professional income is the same as that used to calculate contributions for health care funding (health insurance). However, the base is neither increased to the minimum contribution threshold equivalent to the minimum wage, nor reduced to the maximum contribution threshold.
For employees, the base is reduced by a tax-exempt amount corresponding to the minimum wage. The tax-exempt amount is applied on a pro-rata basis according to the number of hours declared (with full-time hours set at 173), if the employment lasts for less than 150 hours per calendar month.
Example:
An employee who works 160 hours in January 2015 is entitled to the full tax-exempt amount of EUR 1.922,96.
An employee who works 100 hours in January 2015 is entitled to a prorated tax-exempt amount, which is calculated as follows: 100 X 1.922,96 / 173 = 1.115,54 €
Basis for the crisis contribution (2011)
The base for the crisis contribution levied in 2011 on professional income is the same as for the contribution for the financing of health care (health insurance). However, the base is neither increased to the minimum, nor reduced to the maximum contribution threshold.
For employees, the base is reduced by a tax-exempt amount corresponding to the minimum wage. The tax-exempt amount is applied on a pro-rata basis according to the number of hours declared (with full-time hours set at 173), if the employment lasts for less than 150 hours per calendar month.
Example:
An employee who works 160 hours in October 2011 is entitled to the full tax-exempt amount of EUR 1.801,49.
An employee who works 100 hours in October 2011 is entitled to a prorated tax-exempt amount, which is calculated as follows: 100 X 1.801,49 / 173 = 1.041,32 €
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