Employers

Contribution to the fund is 15.5% of a fund member's total wages (fixed wages, overtime and bonuses).

The employee pays 4% and the employer 11.5% according to law. 

The contribution base shall not include payments which are intended to cover incurred expenses, e.g. vehicle allowances.

Self-employed people pay 15,5% of their total wages, i.e. both the employee's and the employer's contribution.