Additional income exempt from tax in the case of pensions is 220 euros per
month.
Additional income exempt from tax in the case of occupational accident or
occupational disease compensation is 64 euros per month (for the implementation
of which an application from the person receiving the payment is required).
The
social tax rate is 33%.
The
monthly rate on which the minimum social tax obligation is based is 355 euros
(instead of the 320 euros valid in 2014) i.e. the minimum obligation of social
tax is 117.15 euros per month.
The
unemployment insurance premium tax is 1.6% for the employee (2% in 2014) and
0.8% for the employer (1% in 2014). The funded pension tax rate is either 2% or
3%.
