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Example 1 | | |
For an employer who pays contributions to the Central Holiday Fund (CHF) at the minimum percentage of 8%: |
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Earnings calculation: | | |
Earnings | € | 1000 |
Contribution to CHF, 8% of €1000 | € | 80 |
Total: | € | 1080 |
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Contribution calculation: | | |
Contribution to Social Insurance Fund (8,3% employer and 8,3% employee = 16,6% of €1080) | € | 179,28 |
Contribution of CHF (8% of €1000) | € | 80 |
Contribution to Redundancy Fund (1,2% of €1080) | € | 12,96 |
Contribution to Human Resource Fund (0,5% of €1080) | € | 5,4 |
Contribution to Social Cohesion Fund (2% of €1080) | € | 21,6 |
Contribution to General Health System (2,90% employer + 2,65% employee = 5,55% of €1080) | € | 59,94 |
Total: | € | 359,18 |
Example 2 | | |
For employer with no obligation to pay contribution to Central Holiday Fund (exception) and pays the employees directly: |
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Earnings calculation: | | |
Earnings | € | 1000 |
Total: | € | 1000 |
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Contribution calculation: | | |
Contribution to Social Insurance Fund (8,3% employer and 8,3% employee = 16,6% of €1000) | € | 166 |
Contribution to Redundancy Fund (1,2% of €1000) | € | 12 |
Contribution to Human Resource Fund (0,5% of €1000) | € | 5 |
Contribution to Social Cohesion Fund (2% of €1000) | € | 20 |
Contribution to General Health System (2,90% employer + 2,65% employee = 5,55% of €1000) | € | 55,5 |
Total: | € | 258,5 |
Example 3 | | |
For an employer of a third country national domestic worker whose contract provides for the below gross earnings: |
It is noted that there are cases of domestic workers who receive higher gross earnings than the earnings shown below and in those cases the calculations will be analogous. |
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Earnings calculation: | | |
Earnings | € | 460 |
Total: | € | 460 |
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Contribution calculation: | | |
Contribution to Social Insurance Fund (8,3% employer and 8,3% employee = 16,6% of €460) | € | 76,36 |
Contribution to Redundancy Fund (1,2% of €460) | € | 5,52 |
Contribution to Human Resource Fund (0,5% of €460) | € | 2,3 |
Contribution to Social Cohesion Fund (2% of €460) | € | 9,2 |
Contribution to General Health System (2,90% employer + 2,65% employee = 5,55% of €460) | € | 25,53 |
Total: | € | 118,91 |
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