Compiled information on the application of mandatory state social insurance contributions (VSAOI) to income from the year 2025. From January 1, 2025, the maximum VSAOI base amount is 105,300 EUR (in 2024, it was 78,100 EUR). The excess over the maximum base amount is subject to the solidarity tax. If the income exceeds the maximum base amount, the entire income sum must continue to apply VSAOI within the tax year, but when submitting the annual income declaration, a solidarity tax of 25% will be calculated in summary order from VSAOI made for the excess over the base.

In 2025, VSAOI rates have not changed.

The employer must calculate and withhold the monthly employee social insurance contributions (VSAOI) by the 17th of each month, submitting the employer's report for the VSAOI calculated in the previous month. A self-employed person must calculate and pay VSAOI quarterly, submitting the Self-Employed or Employee report in the Electronic Declaration System within 17 days after the end of the respective quarter.

If it is anticipated that the total quarterly income will not exceed the amount of the minimum wage for three months (2220 EUR in 2025), the self-employed person can submit a declaration of planned income to the State Revenue Service by the 17th of the first month of the respective quarter. If the self-employed person has submitted the declaration, the minimum VSAOI will not be calculated for the respective quarter. The self-employed person is also entitled to submit the declaration for the entire tax year by the 17th of the first month of the first quarter.

Additionally, the self-employed person must make a 10% VSAOI contribution for pension insurance based on actual income.