Changes in social security insurance from 2026!
With effect from 1 January 2026, the exclusion of employees and employers from paying insurance premiums for all social circumstances is abolished.
This follows from the amendment to the Social Insurance Act, which was adopted as part of the consolidation package. Employees and employers will pay social insurance premiums depending on the income they earn, for example during periods of sick leave, maternity or nursing benefits, if their employer charges them remuneration during this period (i.e. they earn income which is the basis for the payment of insurance premiums).
Nothing changes for the self-employed and the voluntarily insured – they will continue to be excluded from the obligation to pay insurance premiums during the duration of statutory social circumstances.
Payment of insurance premiums by employees from 2026
From January 2026, the employee will no longer be excluded from the obligation to pay social insurance premiums during the duration of statutory social circumstances. This means that an employee who earns income will pay social security contributions on that income.
Periods during which the exemption from the obligation to pay insurance premiums for employees is canceled
Temporary incapacity for work
From the time they are declared temporarily incapable for work until the end of the temporary incapacity for work, up to a maximum of 52 weeks.
Maternity leave and conditions of entitlement
Receiving maternity pay or not receiving maternity pay (because the employee has not fulfilled the condition of having at least 270 days of sickness insurance).
Short-term and long-term care benefit
The need for personal and full-time nursing/care for a statutory person until the end of the statutory period, up to a maximum of the 14th day of the need for such nursing or care (short-term care benefit).
Personal and full-time treatment of a statutory person until the end of that treatment, up to a maximum of the 90th day of that treatment (long-term care benefit).
Rehabilitation and retraining periods
In the case of entitlement to rehabilitation or retraining pay.
Participation in the strike
Excused absence from work due to their participation in the strike.
Employer's obligation to pay insurance premiums from January 1, 2026
Similarly, from 1 January 2026, the employer will no longer be excluded from the obligation to pay social insurance premiums for the employee during the above-mentioned periods.
Therefore, if the employer charges the employee’s earned income, which is the taxable income, during the duration of these periods, both the employee and the employer will be liable to pay social security contributions on this income.
When reporting, the employer will indicate this amount of the assessment base for each type of social insurance and will already include these periods in the number of days for which premiums are payable.
Situations not affected by changes in premium payments
These changes do not apply to compulsorily insured self-employed persons. They will continue to be excluded from the obligation to pay social insurance premiums for the duration of statutory social circumstances.
The change also does not affect voluntarily insured persons, who will continue to be excluded from the obligation to pay social insurance premiums during the period of sickness, nursing or maternity benefits.
Examples of application of the rules from 2026
If the employer charges the employee a remuneration of EUR 1,000 in the month of March 2026, during which the employee receives maternity pay, the employer will indicate in the monthly statement of insurance premiums and contributions the assessment base of EUR 1,000 for each type of social insurance and will indicate 31 in the column for the number of days for which the insurance premiums are paid.
If, after 31 December 2025, the employer charges the employee income for a period before 1 January 2026 in which the periods referred to above are periods of exclusion until 31 December 2025, the assessment base will be adjusted according to the number of days for which premiums are payable, i. e. the legislation in force until 31 December 2025 will be applied.
