The distribution of contribution payments is as follows:
| Risk covered |
employees |
self-employed |
|---|---|---|
| Illness | equally split between the insured individual and the employer | insured individual |
| Pension | equally split between the insured individual and the employer | insured individual |
| Work accident | employer | insured individual |
| Mutual insurance | employer | insured individual |
| Dependency | insured individual | insured individual |
| Occupational Health Service (Multi-Sector service) | employer | insured individual |
For insured individuals engaged in a farming business as their main activity, the State covers:
- health insurance contributions up to three quarters of the insured individual's total contributions, calculated on the basis of the minimum contribution base for the minimum wage
- up to three quarters of the pension contributions, calculated on the basis of the minimum contribution base, or for insured individuals whose contribution base is below the minimum, the contributions required to reach the minimum. However, the State's share cannot exceed half of the contribution calculated on the basis of said minimum.
Pension risk contributions are covered under dependency insurance, up to the minimum wage for people providing care and assistance to a dependent person. This applies whether the professional activity is paid or unpaid.