Social Security Premium Rates
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- Payroll Parameters
| 2026 Premium Rates for Employees under Employment Contract (4a) | |||
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Disability, Old Age and Death | 12 | 9 | 21 |
| Short-Term Insurance Branches | 2.25 | - | 2.25 |
| General Health Insurance | 7.5 | 5 | 12.5 |
| Unemployment Insurance | 2 | 1 | 3 |
| Total | 23.75 | 15 | 38.75 |
| 2026 Social Security Support Premium Rate | |||
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Social Security Support Premium | 22.5 | 7.5 | 30 |
| Short-Term Insurance Branches | 2.25 | - | 2.25 |
| Total | 24.75 | 7.5 | 32.25 |
| 2025 Premium Rates for Employees under Employment Contract (4a) | |||
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Disability, Old Age and Death | 11 | 9 | 20 |
| Short-Term Insurance Branches | 2.25 | - | 2.25 |
| General Health Insurance | 7.5 | 5 | 12.5 |
| Unemployment Insurance | 2 | 1 | 3 |
| Total | 22.75 | 15 | 37.75 |
| 2025 Social Security Support Premium Rate | |||
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Social Security Support Premium | 22.5 | 7.5 | 30 |
| Short-Term Insurance Branches | 2.25 | - | 2.25 |
| Total | 24.75 | 7.5 | 32.25 |
