Employer´s responsibilities and contributions

The employer is obligated to pay the social security contribution for his employees, which covers sickness insurance, pension insurance and contribution to the state employment policy. Employee’s social security insurance rate is 6,5 % , employer’s 25 %, overall 31,5 % of gross wage. Contributions are to be paid monthly.

The employer is obligated to pay the healthcare insurance contribution for his employees. Employer’s healthcare insurance contribution rate is 9 %, employee‘s 4,5 %, overall 13,5 % of gross wage. Contributions are to be paid monthly.

The employer is obligated to calculate advance income tax and to pay the contribution for his employee. Income tax is 15%.

You can calculate your net wage here or here.

Once employment or the contract for work is terminated, the employer has to issue a Record of employment unconditionally. Required content:

  • Information about the employment, contract for work, its duration.
  • Nature of the work.
  • Workers qualifications.
  • Reason for termination of the employment, in case it was due to gross violation of duties.
  • Hours worked and related information.
  • Deductions from the employee’s wage, in whose favor, amount of claim
  • Information on creditable period of employment.

In case of discrepancies or violation of obligations by the employer, please contact appropriate Financial office

Regional Social Security Administration

Health insurance company

or Labor inspection

Useful information for foreigners


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