Effective 1 January 2026, the maximum salary amounts subject to
social insurance contributions will increase. This adjustment aims
to align social security contributions with current income levels
and economic conditions, impacting both employers and
employees.
New Contribution Limits
From 1 January 2026, the updated maximum insurable earnings will
be:
- Monthly: €5,742
- Weekly: €1,325
- Annual: €68,904
These limits represent the highest portion of an employee's
salary on which social insurance contributions will be calculated.
Earnings above these thresholds will not be subject to additional
contributions.
What This Means for Employers
For payroll teams, this change requires immediate attention.
Higher caps affect calculations, and payroll systems must be
updated to ensure accuracy from the first payroll of 2026. Errors
could trigger corrections, employee queries, and reporting issues
with authorities.
