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. |
1.70% |
2.65% |
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.
