#contributions

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

January 2023

Social Insurance contributions for 2023

This year the maximum insurable amount applicable for social insurance contribution purposes has been increased to €60.060 per annum. The Social Insurance Contributions for 2023 are summarized above. Note 1: Social cohesion fund is calculated on total emoluments and has no maximum level. Note 2: As from 1 January 2023, the maximum amount applicable for Social Insurance contribution purposes has increased to €60.060 p.a. from €58.080, €5.005 per month for monthly paid employees from €4.840 and €1.155 per week for weekly paid employees from €1.117. Remaining at your disposal should you have any questions. ACUTE ADVISORY SERVICES TEAM