A person voluntarily insured for sickness pays a sickness insurance contribution of 4.4% of the assessment basis.
A person voluntarily insured for pension pays contributions:
- to pension insurance, 18% of the assessment basis (if they are not an old age pension saver) or 12.50% of the assessment basis (if they are an old age pension saver – Pillar II), and to compulsory old age pension savings, 5.50% of the assessment basis;
- 6% of the assessment basis to invalidity insurance;
- 4.75% of the assessment basis to the solidarity reserve fund.
Invalidity insurance contributions are not paid by a voluntarily insured person who is insured for old age and has already been awarded an old age pension or an early old age pension. Invalidity insurance contributions are also not paid by a voluntarily insured person who is insured for old age, is a beneficiary of a service pension and has reached pensionable age.
For the purposes of paying invalidity insurance contributions, the following legal effects apply:
- reaching pensionable age – this occurs on the date determined by the Social Insurance Agency as the date pensionable age is reached, at the earliest on the date when it was determined;
- awarding of a pension – this occurs on the date of issuing the decision awarding the pension.
Persons voluntarily insured for unemployment pay unemployment insurance contributions of 2% of the assessment basis.