Overview
- Employers will contribute 0.75% and employees 0.15% of the contributory base under the 2026 rate.
- Official estimates point to about €94.77 a year for those at the 2026 maximum base (€63,180) and roughly €42 for a €28,000 base.
- The deduction is mandatory for all Social Security contributors and will be applied automatically on payrolls with no action required by workers.
- The legally set timetable raises the rate to 1.00% in 2027 and 1.10% in 2028, reaching 1.20% from 2029 through 2050.
- The surcharge does not create additional pension rights, and employer groups, unions and economists caution about reduced take‑home pay and purchasing power.