Insurance contributions
Income from employment and income from business and other self-employment (self-employed persons) are subject to health and social insurance contributions. In general, the taxable amount is either the total taxable income (for health insurance), or the taxable income up to the monthly maximum taxable amount (for social insurance). Employees contribute to the following social insurance funds: sickness insurance, pension insurance (comprising old-age insurance and disability insurance) and unemployment insurance.
The assessment of the obligation to pay a particular type of insurance usually depends on the employment relationship. There are some exemptions from paying insurance contributions (e.g. for persons previously long-term unemployed, and pensioners).
