Social security contributions
In addition to PIT, individuals must pay compulsory social security contributions. Both employer and employee must contribute. Contributions are withheld by the employer at the time of payment of income. Self-employed persons must pay income tax and social security contributions themselves. The basis is the gross amount of income. The types of contributions are generally as follows:
|Type of contribution||Employee (%)||Employer (%)|
|Pension and disability insurance||15.50||8.85|
|Injury at work||0.00||0.53|
Payers of tax are obligated to pay social security contributions on the day of payment of wages or salaries.
Value-added tax (VAT)
A basic VAT rate of 22% applies to all taxable supplies. A lower VAT rate of 9.5% applies to certain supplies.
See the Other taxes section in the Corporate tax summary for more information.
Special tax for work contracts
The payer is obligated to pay a special tax at a rate of 25% of the gross amount payable to individuals who are working for the payer (legal entity or natural person) on the basis of single work or service contract. The tax payment should be made within thirty days of the income payment to the individuals.