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Example 1
For an employer who pays contributions to the Central Holiday Fund (CHF) at the minimum percentage of 8%:
| Earnings calculation: | | |
| Earnings | € | 1000 |
| Contribution to CHF, 8% of €1000 | € | 80 |
| Total: | € | 1080 |
| | |
| 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 (1,85% employer + 1,7% employee = 3,55% of €1080) | € | 38,34 |
| Total: | € | 337,58 |
Example 2
For employer with no obligation to pay contribution to Central Holiday Fund (exception) and pays the employees directly:
| Earnings calculation: | | |
| Earnings | € | 1000 |
| Total: | € | 1000 |
| | |
| 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 (1,85% employer + 1,7% employee = 3,55% of €1000) | € | 35,5 |
| Total: | € | 238,5 |
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 below and in those cases the calculations will be analogous.
| Earnings calculation: | | |
| Earnings | € | 460 |
| Total: | € | 460 |
| | |
| 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 (1,85% employer + 1,7% employee = 3,55% of €460) | € | 16,33 |
| Total: | € | 109,71 |
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