Monthly Archives - January 2026

January 2026

ACUTE ADVISORY SERVICES

SOCIAL INSURANCE CONTRIBUTIONS 2026

For this year the maximum insurable amount applicable for social insurance contribution purposes has been increased to €68.904 per annum. The Social Insurance Contributions for 2026 are summarized below: Contributions Employee Employer Self-Employed Social Insurance Contributions 8,8% 8,8% 16,6% Social Cohesion Fund   2,0%   Redundancy Fund   1,2%   Industrial Training Fund   0,5%   Holiday Fund (if not exempt)   8,0%   Note 1: The Social Cohesion Fund is calculated on total emoluments and has no maximum level. Note 2: As from 1 January 2026, the maximum amount applicable for social insurance contribution purposes has increased to €68.904 p.a. from €66.612 p.a., to €5.742 from €5.551 per month for monthly paid employees and to €1.325 from €1.281 per week for weekly paid employees. Remaining at your disposal should you have any questions. Acute Advisory Services team