OBLIGATION FOR PAYMENT of social contributions from compulsory social insurance is a natural person / the insured on whose behalf and for whose account the contributions and personal income tax are paid, and on behalf of the employee, the employer calculates and pays in the salary calculation as a percentage of the gross salary.
| Required social contributions | Contribution rate |
| Compulsory Pension and Disability Insurance | 18% |
| Compulsory health insurance | 7,3% |
| Additional contribution for health insurance in case of injury at work and occupational disease | 0,5% |
| Compulsory contribution for unemployment insurance | 1,2% |