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Social contributions across 34 European countries

Social contributions for 34 European countries. Every figure links to its official source, with the date it took effect and the date we last checked it.

Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.

CountrySocial contributionsIn force fromLast verifiedSource
Austria0–22.8% across 12 contribution branches2026-01-012026-08-11ASVG (Allgemeines Sozialversicherungsgesetz, BGBl. Nr. 189/1955), §§…
Belgium0–19.88% across 15 contribution branches2026-04-012026-08-11Office national de sécurité sociale / Rijksdienst voor Sociale…
Bulgaria0–19.8% across 8 contribution branches2026-08-012026-08-11Кодекс за социално осигуряване, чл. 4, чл. 4б, чл. 6, чл. 9, чл. 127…
Croatia5–20% across 4 contribution branches2026-01-012026-08-11Zakon o doprinosima: čl. 13 st. 1 (mirovinsko osiguranje 20 % / 15…
Cyprus0.5–17.6% across 6 contribution branches2026-01-012026-08-11Ο περί Κοινωνικών Ασφαλίσεων Νόμος του 2010 (Ν. 59(I)/2010), άρθρα 5…
Czech Republic0–28% across 5 contribution branches2026-01-012026-08-11Zákon České národní rady č. 589/1992 Sb., o pojistném na sociální…
Denmark0–8% across 10 contribution branches2026-01-012026-08-11Lov om arbejdsmarkedsbidrag (arbejdsmarkedsbidragsloven), §§ 1, 2 og…
Estonia2–20% across 4 contribution branches2026-01-012026-08-11Sotsiaalmaksuseadus — social tax at 33 per cent of the taxable…
Finland0–24.4% across 7 contribution branches2026-01-012026-08-11Työntekijän eläkelaki (395/2006); Sairausvakuutuslaki (1224/2004) and…
France0–21.59% across 26 contribution branches2026-01-012026-08-08Code de la sécurité sociale art. D. 242-3 (maladie 13 % employeur…
Germany0–18.6% across 6 contribution branches2026-01-012026-08-08SGB VI § 341 Abs. 2 and § 168 Abs. 1 Nr. 1 (pension); SGB III § 341…
Greece0.65–20% across 5 contribution branches2026-01-012026-08-11N. 4387/2016, άρθρα 38 και 41 (κύρια σύνταξη 20 %, υγειονομική…
Hungary0–18.5% across 3 contribution branches2026-01-012026-08-112019. évi CXXII. törvény a társadalombiztosítás ellátásaira…
Iceland0.05–15.5% across 8 contribution branches2026-01-012026-08-11Lög nr. 113/1990 um tryggingagjald; Skatturinn (Iceland Revenue and…
Ireland0.7–14.45% across 4 contribution branches2026-01-012026-08-11Department of Social Protection, Pay Related Social Insurance (PRSI)…
Italy0–41% across 16 contribution branches2026-01-012026-08-08INPS Circolare 30 gennaio 2026, n. 6 (minimale giornaliero, prima…
Latvia0–34.09% across 3 contribution branches2026-01-012026-08-11Likums 'Par valsts sociālo apdrošināšanu' and the Cabinet regulations…
Lithuania0–8.72% across 9 contribution branches2026-01-012026-08-11Valstybinio socialinio draudimo fondo valdyba prie Socialinės…
Luxembourg0–17% across 7 contribution branches2026-06-012026-08-11Code de la sécurité sociale, art. 39 (plafond cotisable), art. 240…
Malta0.3–20% across 9 contribution branches2026-01-012026-08-11Department of Social Security (Ministry for Social Policy)…
Netherlands0–17.9% across 12 contribution branches2026-01-012026-08-08Wet financiering sociale verzekeringen (Wfsv), art. 11, 17, 18, 20…
Norway0–14.1% across 5 contribution branches2026-01-012026-08-11Lov om folketrygd (folketrygdloven, LOV-1997-02-28-19), kapittel 23…
Poland0–19.52% across 10 contribution branches2026-01-012026-08-08Ustawa z dnia 13 października 1998 r. o systemie ubezpieczeń…
Portugal0–34.75% across 4 contribution branches2026-01-012026-08-11Código dos Regimes Contributivos do Sistema Previdencial de Segurança…
Romania0–25% across 4 contribution branches2026-07-012026-08-11Legea nr. 227/2015 privind Codul fiscal: art. 138 lit. a), b), c) —…
Serbia0.75–24% across 3 contribution branches2026-01-012026-08-11Zakon o doprinosima za obavezno socijalno osiguranje ('Službeni…
Slovakia0.25–18% across 8 contribution branches2026-01-012026-08-11Zákon č. 461/2003 Z. z. o sociálnom poistení — rates and payers for…
Slovenia0.2–24.35% across 7 contribution branches2026-03-012026-08-11Zakon o prispevkih za socialno varnost (ZPSV) — contribution rates…
Spain0–33.62% across 11 contribution branches2026-01-012026-08-08Orden PJC/297/2026, de 30 de marzo, por la que se desarrollan las…
Sweden0.1–24.26% across 10 contribution branches2026-01-012026-08-11Socialavgiftslagen (2000:980), 2 kap.; Lag (1994:1920) om allmän…
Switzerland0–8.7% across 8 contribution branches2026-01-012026-08-11Bundesgesetz über die Alters- und Hinterlassenenversicherung (AHVG…
Türkiye2.25–21% across 5 contribution branches2026-01-012026-08-11Sosyal Güvenlik Kurumu (SGK), "İŞVEREN PRİM ORANLARI" — official…
Ukraine8.41–22% across 2 contribution branches2026-01-012026-08-11Закон України 'Про збір та облік єдиного внеску на…
United Kingdom0–15% across 8 contribution branches2026-04-062026-08-08HMRC, "Rates and thresholds for employers 2026 to 2027" (published 30…

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