As from March 2019 obligatory contributions relating to the implementation of the new National Health System (NHS) are introduced as per the below table:


Category Applied on following income 1/3/19 to 28/2/2010 1/3/20 onwards
Employees Personal Emoluments 1.70% 2.65%
Employers Employees Emoluments 1.85% 2.90%
Self-Employed Persons Own Income 2.55% 4%
Pensioners Pension 1.70% 2.65%
Persons earning other income Rental income, interest income, dividend income, etc.  





Phase A applies from 1/3/2019 to 28/2/2020 and Phase B from 1/3/20 onwards. NHS contributions are capped to a total annual income of €180.000.