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.
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