Social Security Contributions Changes
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Introduction of Solidarity Fee
Effective from 1 January 2025, introduction of a new contribution fee- Solidarity Fee will be applicable for income exceeding the annual contribution base, to support pensions.
The maximum contribution base remains at EUR 4,720.50 per month. The minimum contribution base will continue to be updated upon publication of SMI 2025.
The distribution of the contribution rate between employer and employee will maintain the same proportion as the distribution of the contribution rate for common contingencies (83.39% will be paid by the company and 16.61% by the employee).
| Year | Remunerations from the maximum base up to an additional 10% of the maximum base (Contribution Rate %) | Remunerations from 10% additional of the maximum base up to 50% additional of the maximum base (Contribution Rate %) | Remunerations exceeding 50% additional of the maximum base (Contribution Rate %) |
|---|---|---|---|
| 2025 | 0.92 | 1 | 1.7 |
The contribution rates will increase progressively until 2045, reaching:
- Rate of 5.5% on the part of remuneration between the maximum contribution base and the amount greater than the maximum base by 10%.
- Rate of 6% on the part of remuneration between 10% and above the maximum contribution base and 50%.
- Rate of 7% on the part of the remuneration that exceeds the previous percentage.
Equity Mechanism (MEI) contribution
Rates for the Intergenerational Equity Mechanism (MEI) contribution have been updated for 2025 as follows:
| Contribution by | Rate (2025) (%) | Rate (2024) (%) |
|---|---|---|
| Employer | 0.67 | 0.58 |
| Employee | 0.13 | 0.12 |
Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above changes.
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Social Security Contributions Changes1.58 MB