Based on the Long-Term Care Act (ZDOsk-1), a new contribution for long-term care will be introduced on July 1, 2025, which will be paid by both the employer and the employee. Each will contribute 1% of the gross salary, meaning the total burden will amount to 2%.
Liable for paying this long-term care contribution are all those who already pay health contributions for illness and injury outside of work, including those who receive income from other legal arrangements or engage in activities as a secondary occupation. Both the employee and the employer will be required to pay a 1% contribution. The contribution will be calculated based on the employee’s gross salary. This means that the contribution rate will increase for both employees (to 23.10%) and employers (to 17.10%).
Employers will need to include these new obligations in their financial plans for the upcoming period. The expected increase in contributions will impact overall labor costs, which will need to be taken into account when preparing annual budgets and financial plans.
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