After entering into an employment contract or a contract of mandate, the employer is obliged to report the employed person to the Social Insurance Institution. There are social security contributions paid by an employee, which are deducted from the gross amount of remuneration, that is, they reduce the gross amount, as well as social security contributions for the employee, paid by an employer.

Contributions Social security contributions paid by the employee Social security contributions paid by the employer
retirement pension 9.76% 9.76%
disability pension 1.5% 6.5%
sickness insurance contribution 2.45% -
health insurance contribution 9% -
accident insurance contribution  - 1.67%
labour fund - 2.45%
guaranteed employee benefits fund - 0.10%