Employer Tax Contributions

Tax Type	Rate	Base
Pension & Disability Insurance	18.8%	Employee's gross salary (subject to min/max)
Health Insurance	7.3% - 7.5%	Employee's gross salary (subject to min/max)
Unemployment Insurance	1.2%	Employee's gross salary (subject to min/max)
Personal Income Tax (PIT)	10%	Employee's gross salary minus social contributions and personal allowance

Filing & Compliance

• Submit MPIN form (Monthly Report on Paid Salaries, Allowances, and Contributions) electronically by the 15th day of the following month.
• Pay calculated social contributions and withheld PIT by the 15th day of the following month.
• Provide employees with annual income statements.

Income Tax Brackets

Income Type	Tax Rate
Employment income, self-employment income, royalties, industrial property rights, sale of own agricultural products, rental income, capital, capital gains, insurance income, and other taxable income not categorised separately in the legislation.	10%
Gains from games of chance	15%
Income whose origin cannot be proved	70%

Employee Contributions

Deduction Type	Rate	Cap
Pension and Disability Insurance	18.8%	16 times average monthly salary
Health Insurance	7.5%	16 times average monthly salary
Employment Insurance	1.2%	16 times average monthly salary
Additional Health Insurance	0.5%	16 times average monthly salary

Personal Allowances

• Mandatory social security insurance contributions for employment income are fully deductible.
• A monthly personal allowance is exempt from personal income tax.
• The tax base for calculating personal income tax is gross salary reduced by mandatory social security contributions and the statutory personal allowance.