Salary taxation changes from 2020

Till 2019.12.31

From 2020.01.01

Minimum monthly salary

EUR 555

EUR 607

Minimum hourly salary

EUR 3,39

EUR 3,72

Variable monthly untaxable income amount (MUIA) (formula)

Untaxable income amount for limited working capacity employees

0-25%

30-55%

Till 2019.12.31

MUIA=300-0,15*(MEI- 555)

EUR 353

EUR 308

From 2020.01.01

MUIA=350-0,17*(MEI- 607)

EUR 645

 EUR 600

From 2021.01.01

MUIA=400-0,18*(MEI- MMS)

EUR 645

EUR 600

Standard PIT

Progressive PIT

When progressive PIT is applied?

Till

2019.12.31

20%

27%

For the part of employment income exceeding 120 AMS* (EUR 136 344)

From

2020.01.01

20%

32%

For the part of employment income exceeding 84 AMS* (EUR 104 277,60)

From

2021.01.01

20%

32%

For the part of employment income exceeding 60 AMS*

SSC (employee’s)

Transfer to additional pension fund (voluntary)

SSC (employer’s)

Ceilings to SSC*

Till 2019.12.31

19,50%

1,8% or 3%

1,77%

For the part of employment income exceeding 120 AMS (EUR 136 344)

From 2020.01.01

19,50%

2,1% or 3%

1,77%

For the part of employment income exceeding 84 AMS (EUR 104 277,60)

From 2021.01.01

19,50%

2,4% or 3%

1,77%

For the part of employment income exceeding 60 AMS

From 2022.01.01

19,50%

2,7% or 3%

1,77%

For the part of employment income exceeding 60 AMS

From 2023.01.01

19,50%

3%

1,77%

For the part of employment income exceeding 60 AMS