- 4.4 % of the assessment basis for sickness insurance;
- 18 % of the assessment basis for old age insurance if they are not old age pension savers;
- 14 % of the assessment basis for old age insurance and 4 % of the assessment basis for compulsory contributions to old age pension savings if they are old age pension savers;
- 6 % of the assessment basis for invalidity insurance;
- 4.75 % of the assessment basis into the solidarity reserve fund.
Invalidity insurance contributions are not paid by SEPs/SZČO who are insured for pension following the awarding of an old age pension or an early old age pension. Invalidity insurance contributions are also not paid by SEPs/SZČO who are pension insured, beneficiaries of a service pension and have reached pensionable age.
For the purposes of paying invalidity insurance contributions, the legal effects of
- pensionable age begin on the date determined by the Social Insurance Agency as the date pensionable age was reached, at the earliest on the date on which it was determined;
- the awarding of a pension begin on the date of the decision awarding the pension.
For an indicative calculation of the assessment basis and contributions, a SEP can use the Calculator for the Informative Calculation of Contributions for a Compulsorily insured SEP (SK).