Cost of employment calculator

• NPD: €747 when the salary does not exceed the minimum monthly wage (€1,153). For a higher salary, NPD = €747 − 0.49 × (salary − €1,153); NPD reaches zero when the salary reaches €2,677.49. People with reduced working capacity get a fixed NPD of €1,127 or €1,057.
• GPM: 20% up to €6,936 per month (36 × VDU per year), 25% up to €11,561 per month (60 × VDU per year), 32% on the rest. The rates apply to income after NPD. The calculator applies the thresholds as 1/12 of the annual amounts; the employer applies them to the pay it makes, and the final rate is set in the annual return, adding up all income for the year.
• Employee's contributions: VSD 12.52%, PSD 6.98%. Employer's contributions: 1.77% (open-ended contract) or 2.49% (fixed-term contract), accident insurance group I.
• Sodra contribution ceiling: €138,729 per year (60 × the national average wage, VDU €2,312.15). It applies to VSD, pension accumulation and the employer's contributions, but not to PSD. The prototype applies the ceiling to a monthly share (1/12); the exact rule is cumulative over the year.
• Not included: bonuses, holiday pay, sick days, business trips, benefits in kind, the contribution “floor” for part-time work. Calculated to the month; the annual recalculation due with the income tax return is not assessed.

Sources: VMI: applying the tax-exempt amount (Article 20 of the Law on Personal Income Tax) · VMI: personal income tax rates from 2026 · Sodra: contribution rates from 1 January 2026 · Government Resolution No 700 on the 2026 minimum monthly wage. Parameters reviewed: 2026-09-24 (Werkzet, prototype). Before publication the Profinanca team checks the parameters and wording; the page will show the date of the last review and the specialist responsible.