ProCY
TaxesVerified: 2026-10-21· Updated: 2026-10-23

GeSY and Social Insurance Contributions: Rates, Thresholds & Caps

Payroll and passive income withholding percentages for employees, employers, and investors.

GeSY Healthcare Contribution Rates

  • Employees: 2.65% deducted from gross salary;
  • Employers: 4.70% contributed on top;
  • Self-employed: 4.00%;
  • Passive income (dividends, rental): 2.65%.

The annual cap on total income subject to GeSY contributions is €180,000.

Social Insurance Contributions

Employees pay 8.8% and employers contribute 8.8% (up to the maximum insurable earnings limit).

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GeSY and Social Insurance Contributions: Rates, Thresholds & Caps — ProCY | ProCY