The applicable rates for different funds contributions for the year 2026 are listed 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 per annum, to €5.742 per month for monthly paid employees and to €1.325 per week for weekly paid employees.