From the super-gross salary of the employee, the employer pays 25% percent for social security and 9% for health insurance. These levies are among the highest in Central and Eastern Europe. The international study Mazars found out. How much is paid in other countries?
According to a Mazars CEE Tax Guide 2018 study, companies’ employment costs are high throughout the Central and Eastern European region. Pesto this year, due to their sharp downturn in Croatia and ern Hoe, in Romania even a radical downturn: compulsory employer’s contributions there even fell from 22.75 to 2.25%.
Low contributions to the social and health insurance salary of employers after Romania travel in Kosovo (5%) and in Macedonia and Bosnia and Herzegovina do not even pay even today. The Czech Republic is with its 34% the second best. You pay salaries from the Central and Entrance Europe with only employers in Slovakia (35.2%).
In addition to the employer’s contribution, the wage is reduced to go by 15% on the income tax, which is then due to the super-gross wage. From the gross salary, the employee then pays 6.5% for social security and 4.5% for health insurance. Employer costs per employee so in 134% of their wages. In the sum of all taxes and mandatory payment of employers and employees, as well as 160% of their net wages.
The external solidarity income tax of 7% is applied to the gross income from employment or self-employment tax in excess of 48 times the average wage, for the year 2018 it amounts to 1,438,992 CZK, to Pavel Klein, the leading partner of the tax department. Mazars.
|Zem||Pspvek na pojitn zamstnavatel||Yes with pjmu||Employee contributions for insurance|
|R||25 % + 9 %||15 %||11 %|
|Croatia||17,2 %||–||20 %|
|Bulgaria||13,72% + 4,80 %||10 %||13,78 %|
|Austria||30,27 %||1,95 %||17,98 %|
|Nmecko||19,42 %||5,95 %||12,40 % + 8,40%|
|ecko||25,06 %||22 % – 45 %||16 %|
|March||1,5 % +19,50 %||15 %||18,50 %|
|Poland||16,26 % + 4,74 %||18 %||13,71 % + 9 %|
|Romania||2,75 %||10 %||35 %|
|Slovakia||35,2 %||19 %||11,90 %|
|Slovenia||16,10 %||7,24 %||22,10 %|
|Ukraine||22 %||18 %||1.5% (military)|
|Zdroj:Mazars CEE Tax Guide 2018|
The minimum wage is below average in all styles
Even after this year, the minimum wage in the Czech Republic to 12,200 thousand crowns (483 euros) still belongs to these wages in the region.
The lowest minimum wage is for unequivocal employees in Ukraine, who earn only about 3,051 K (113 euros) in cash, followed by Albania (178 euros) and Macedonia (239 euros).
On the other hand, employees have the highest minimum wage in Austria, where they earn more than 45 thousand crowns (EUR 1,807). Austria, however, does not set a minimum wage, but this is the average wage that the employer gives to employees voluntarily.
|Zem||Minimum wage in euros|
|Zdroj: Mazars CEE Tax Guide, pepoteno dust 25,265|