Table 9: Employed persons' insurance contributions 2024
Contributions | Percentage employer |
---|---|
General Unemployment Fund (Awf) low contribution | 2.64% |
General Unemployment Fund (Awf) high contribution | 7.64% |
Differentiated contributions under the Return to Work Fund (Whk) |
variable per employer; see your decision |
Differentiated Aof premium low | 6.18% |
Differentiated Aof premium high | 7.54% |
Wko surcharge (surcharge for heat and cold storage) | 0.50% |
Ufo premium (premium for the Public Sector Social Security Implementation Fund) | 0.68% |
Size of employer: depends on your premium salary in 2021 | |
Average premium wage employee | €37,700 |
Small employer: up to 25x average premium wage | ≤ €942,500 |
Medium-sized employer: up to 100x average premium wage | ≤ €3,770,000 |
Large employer: 100x average premium wage or higher | > €3,770,000 |