Employer and the employee pay equal contributions
In general, the employer and the employee pay equal contri-
butions to the insurance system, except for statutory accident
insurance, which is borne entirely by the employer. The employ-
er’s portion of social insurance contributions does not constitute
taxable income for the employee.
The employer is liable for
remitting its contributions as well as those of the employee
and generally deducts the employee’s portion from wages or
salaries.
EU Forecast
euf:ba.18g:177/nws-01