{ "name": "Employing in Europe: payroll and employer facts by country", "publisher": "Octagon Professionals International", "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "credit": "Octagon Professionals International, Employing in Europe", "url": "https://octagonpeople.com/employing-in-europe", "version": "2026-11-11", "checked": "2026-11-11", "source_rule": "Every value rests on an official source read on the checked date: a government ministry, tax authority, social security institution, official gazette, official legislation database or other public body.", "status_note": "confirmed = every part of the value rests on a primary source read on the checked date; partial = part confirmed, open_point says what is still being confirmed with the authority; gap = not confirmed, value null", "fields": [ { "key": "minimum_wage", "label": "Minimum wage" }, { "key": "employer_social_security", "label": "Employer social security" }, { "key": "payroll_tax_withholding", "label": "Payroll tax withholding" }, { "key": "salary_payments", "label": "Salary payments a year" }, { "key": "annual_leave", "label": "Paid annual leave" }, { "key": "sick_pay", "label": "Sick pay" }, { "key": "foreign_employer_registration", "label": "Foreign employer without a local entity" }, { "key": "pension", "label": "Pension" }, { "key": "probation_and_notice", "label": "Probation and notice" } ], "countries": [ { "code": "NL", "name": "Netherlands", "currency": "EUR", "url": "https://octagonpeople.com/employing-in-europe/netherlands", "facts": { "minimum_wage": { "value": "EUR 14.99", "unit": "per hour, gross, employees aged 21 and over (statutory hourly minimum wage; lower fixed youth rates for ages 15 to 20)", "effective_from": "2026-07-01", "display": "The statutory minimum wage is EUR 14.99 gross per hour for employees aged 21 and over from 1 July 2026, with fixed lower hourly youth rates for ages 15 to 20.", "detail": [ "From 1 July 2026, per hour gross: 21 and over EUR 14.99; 20 EUR 11.99; 19 EUR 8.99; 18 EUR 7.50; 17 EUR 5.92; 16 EUR 5.17; 15 EUR 4.50", "2026 youth percentages of the adult rate: 20 80%; 19 60%; 18 50%; 17 39.5%; 16 34.5%; 15 30%", "Since 1 January 2024 there is no fixed monthly, weekly or daily minimum: pay per week or month depends on the hours worked", "Amounts are set twice a year, on 1 January and 1 July" ], "source_url": "https://www.rijksoverheid.nl/themas/werk/minimumloon/bedragen-minimumloon/bedragen-minimumloon-2026", "source_title": "Bedragen minimumloon 2026", "source_publisher": "Government of the Netherlands, Ministry of Social Affairs and Employment (rijksoverheid.nl)", "source_date": "not shown on the page (HTML metadata: issued 2025-10-02, modified 2026-11-09)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.rijksoverheid.nl/themas/werk/minimumloon/bedragen-minimumloon/percentages-minimumjeugdloon", "title": "Percentages minimumjeugdloon", "publisher": "Government of the Netherlands (rijksoverheid.nl)", "source_date": "not shown on the page (HTML metadata: modified 2026-10-30)", "checked": "2026-11-11", "supports": "Youth wage percentages for 2026 and 2027 by age", "page_date": null }, { "url": "https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2026-lh2091b63fd.pdf", "title": "Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (Bijlage bij de Nieuwsbrief Loonheffingen 2026, Uitgave 3)", "publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "2026-03-03 (Uitgave 3)", "checked": "2026-11-11", "supports": "Table 8: minimum hourly wages are set every six months, on 1 January and 1 July", "page_date": "3 March 2026 (Uitgave 3)" }, { "url": "https://zoek.officielebekendmakingen.nl/stcrt-2026-38817.html", "title": "Regeling van de Minister van Sociale Zaken en Werkgelegenheid van 29 oktober 2026, nr. 2026-0000391146, tot indexatie van het wettelijk minimumloon en bekendmaking van het wettelijk minimumloon per 1 januari 2027 (Staatscourant 2026, 38817)", "publisher": "Staatscourant (official gazette), Ministry of Social Affairs and Employment", "source_date": "published 2026-11-06", "checked": "2026-11-11", "supports": "Amounts from 1 January 2027 (next_change)", "page_date": "Published 6 November 2026" } ], "status": "confirmed", "next_change": { "value": "EUR 15.29 per hour (21 and over); youth rates rise: 20 EUR 13.38 (87.5%); 19 EUR 11.47 (75%); 18 EUR 9.56 (62.5%); 17 EUR 7.65 (50%); 16 EUR 6.12 (40%); 15 EUR 4.59 (30%)", "effective_from": "2027-01-01", "status": "published", "source_url": "https://zoek.officielebekendmakingen.nl/stcrt-2026-38817.html", "source_title": "Regeling van de Minister van Sociale Zaken en Werkgelegenheid van 29 oktober 2026, nr. 2026-0000391146, tot indexatie van het wettelijk minimumloon en bekendmaking van het wettelijk minimumloon per 1 januari 2027", "source_date": "2026-11-06" }, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/netherlands#minimum-wage" }, "employer_social_security": { "value": "15.61% to 21.97% plus a variable Whk premium, on pay up to EUR 79,409 a year", "unit": "percent of gross pay, employer-paid, 2026 (sum of AWf, Aof, Wko surcharge and Zvw employer levy; Whk added separately)", "effective_from": "2026-01-01", "display": "Employers pay unemployment (2.74% or 7.74%), disability (6.27% or 7.63%, plus a 0.50% childcare surcharge), a variable Whk premium and a 6.10% health insurance levy, on pay up to EUR 79,409 a year.", "detail": [ "AWf (unemployment, WW): 2.74% low rate for a written open-ended contract that is not an on-call contract; 7.74% high rate otherwise, with five exceptions", "Aof (disability): 6.27% for small employers (premium wage bill in 2024 up to EUR 1,082,500); 7.63% for medium and large employers", "Wko childcare surcharge: 0.50%, paid on top of the Aof premium", "Whk (WGA and ZW-flex): differentiated by employer size and sector or own claims record, notified by the tax authority; small-employer sector rates range from 0.76% to 6.63% in 2026; average Whk premium 1.52%", "Zvw employer levy (werkgeversheffing Zvw): 6.10%", "Ceiling: maximum premium wage EUR 79,409 a year (EUR 6,617.41 a month; EUR 6,108.38 per 4 weeks), the same for the employee insurances and the Zvw", "Ufo premium 0.68% applies only to public-sector employers", "National insurance contributions (AOW 17.90%, Anw 0.10%, Wlz 9.65%) are paid by the employee, withheld with wage tax in the first band (pay up to EUR 38,883)" ], "source_url": "https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2026-lh2091b63fd.pdf", "source_title": "Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (Bijlage bij de Nieuwsbrief Loonheffingen 2026, Uitgave 3)", "source_publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "2026-03-03 (Uitgave 3; first edition 2025-12-16)", "checked": "2026-11-11", "more_sources": [ { "url": "https://download.belastingdienst.nl/belastingdienst/docs/handboek-loonheffingen-lh0221t61fd.pdf", "title": "Handboek Loonheffingen 2026 - Versie maart 2026", "publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "March 2026 (PDF dated 2026-03-31)", "checked": "2026-11-11", "supports": "Sections 7.1 (premiums the employer pays), 7.5 (Aof small vs other employers), Wko surcharge on Aof, 7.6 (Whk), 7.7.1 (maximum premium wage), 8.2.1 (Zvw employer levy 6.10% up to EUR 79,409)", "page_date": "March 2026 (PDF dated 31 March 2026)" }, { "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/content/premiedifferentiatie-ww-lage-en-hoge-ww-premie", "title": "Premiedifferentiatie WW: lage en hoge AWf-premie", "publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "not shown", "checked": "2026-11-11", "supports": "AWf low 2.74% and high 7.74% in 2026 and the contract conditions for the low rate", "page_date": null }, { "url": "https://www.rijksoverheid.nl/site/binaries/site-content/collections/documents/2026/09/15/xv-sociale-zaken-en-werkgelegenheid-rijksbegroting-2027/15-sociale-zaken-en-werkgelegenheid.pdf", "title": "XV Sociale Zaken en Werkgelegenheid Rijksbegroting 2027 (Kamerstuk 37 020 XV, nr. 2)", "publisher": "Ministry of Social Affairs and Employment (rijksoverheid.nl)", "source_date": "2026-09-15", "checked": "2026-11-11", "supports": "Table 130: 2026 rates and who pays them (Ufo for government employers, Whk average 1.52% in 2026); proposed 2027 rates (next_change)", "page_date": "15 September 2026" }, { "url": "https://zoek.officielebekendmakingen.nl/kst-37020-XVI-2.html", "title": "Kamerstuk 37020-XVI, nr. 2 (VWS budget 2027, memorie van toelichting)", "publisher": "Tweede Kamer, published on officielebekendmakingen.nl", "source_date": "2026-09-15", "checked": "2026-11-11", "supports": "Table 77: income-related Zvw contribution, normal rate 6.10% in 2026 and 6.27% planned for 2027", "page_date": "15 September 2026" }, { "url": "https://zoek.officielebekendmakingen.nl/stcrt-2026-24832.html", "title": "Besluit gedifferentieerde premie Werkhervattingskas 2027 (Staatscourant 2026, 24832)", "publisher": "UWV, in the Staatscourant", "source_date": "published 2026-07-15 (signed 2026-06-23)", "checked": "2026-11-11", "supports": "Whk 2027 parameters (published): average premium wage EUR 45,400; small/medium limit EUR 1,135,000; WGA average 1.07%, ZW average 0.60%", "page_date": "Published 15 July 2026 (signed 23 June 2026)" } ], "status": "confirmed", "next_change": { "value": "AWf 2.74% / 7.74% (unchanged); Aof 6.67% small employers / 8.03% other employers; Wko 0.50%; Whk average 1.67%; Zvw employer levy 6.27%; 2027 maximum premium wage not yet published", "effective_from": "2027-01-01", "status": "proposed", "source_url": "https://www.rijksoverheid.nl/site/binaries/site-content/collections/documents/2026/09/15/xv-sociale-zaken-en-werkgelegenheid-rijksbegroting-2027/15-sociale-zaken-en-werkgelegenheid.pdf", "source_title": "XV Sociale Zaken en Werkgelegenheid Rijksbegroting 2027 (Kamerstuk 37 020 XV, nr. 2), section 7.1.1 'Premiepercentages 2027 en meerjarig', table 130", "source_date": "2026-09-15" }, "derived": "The 15.61% to 21.97% range is Octagon's sum of the published component rates; no source states it.", "page_date": "3 March 2026 (Uitgave 3; first edition 16 December 2025)", "our_sum": { "components": "unemployment (AWf) 2.74% or 7.74%, disability (Aof) 6.27% or 7.63%, childcare surcharge (Wko) 0.50% and health insurance levy (Zvw) 6.10% make 15.61% to 21.97%; the Whk premium comes on top.", "checks": [ { "parts": [ 2.74, 6.27, 0.5, 6.1 ], "total": 15.61 }, { "parts": [ 7.74, 7.63, 0.5, 6.1 ], "total": 21.97 } ] }, "url": "https://octagonpeople.com/employing-in-europe/netherlands#employer-social-security" }, "payroll_tax_withholding": { "value": "Employer withholds; monthly or 4-weekly return, filed and paid within one month after the period", "unit": "filing and payment frequency and deadline, Belastingdienst", "effective_from": "2026-01-01", "display": "The employer withholds wage tax and national insurance contributions and files one combined payroll tax return with the Belastingdienst, usually monthly or 4-weekly, filing and paying within one month after each period.", "detail": [ "Payroll taxes (loonheffingen) are wage tax/national insurance contributions, employee insurance premiums and the income-related Zvw contribution, all on the one return (aangifte loonheffingen); no separate social security return", "Return periods are usually a calendar month or 4 weeks (13 periods a year); the return must be filed digitally", "2026 deadlines (return and payment): January due 28 February 2026; December due 31 January 2027; 4-weekly period 1 (1 to 25 January) due 25 February 2026", "Each employer receives an annual payroll tax return letter (aangiftebrief loonheffingen) in November with its return periods", "Authority: Belastingdienst (Netherlands Tax Administration), https://www.belastingdienst.nl" ], "source_url": "https://download.belastingdienst.nl/belastingdienst/docs/tijdvakcodes-aangiftedatums-betaaldatums-lh2101t62fd.pdf", "source_title": "Aangifte loonheffingen 2026: tijdvakcodes, aangifte- en betaaldatums (LH 210 - 1T62FD)", "source_publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "not shown on the document (PDF created 2026-01-21)", "checked": "2026-11-11", "more_sources": [ { "url": "https://download.belastingdienst.nl/belastingdienst/docs/handboek-loonheffingen-lh0221t61fd.pdf", "title": "Handboek Loonheffingen 2026 - Versie maart 2026", "publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "March 2026", "checked": "2026-11-11", "supports": "Section 1.1 (who is a withholding agent and what payroll taxes are), 13.1 (return period month or 4 weeks), 13.2.1 (digital return), 13.2.2 (deadline in the aangiftebrief)", "page_date": "March 2026" }, { "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/brochures_en_publicaties/aangifte-loonheffingen-tijdvakcodes-aangifte-en-betaaldatums", "title": "Aangifte loonheffingen: tijdvakcodes, aangifte- en betaaldatums", "publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Landing page for the 2026 and 2025 date tables (no 2027 table yet)", "page_date": null } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/netherlands#payroll-tax" }, "salary_payments": { "value": "12 (monthly) or 13 (4-weekly); 8% holiday allowance; no statutory 13th month", "unit": "payments a year and statutory extra pay", "effective_from": "2026-01-01", "display": "Salaries are usually paid monthly or every four weeks; a holiday allowance of at least 8% of gross pay is due, paid in June unless agreed otherwise, and there is no statutory 13th month.", "detail": [ "Holiday allowance (vakantiebijslag): at least 8% of the wage, counting pay up to three times the minimum wage (Minimum Wage and Minimum Holiday Allowance Act, art. 15)", "Above three times the minimum wage, a lower or no holiday allowance may be agreed in writing", "A collective agreement may exclude it if pay plus allowance is at least 108% of the minimum wage (art. 16)", "Paid in June for the year to 31 May; other timing by written agreement but at least once a calendar year; the accrued amount is paid when employment ends (art. 17)", "Civil Code 7:623: wages fixed by time are paid after each pay period of not less than one week and not more than one month (extendable in writing, up to a quarter for monthly pay)", "End-of-year payments or a 13th month arise only from a collective agreement or the contract" ], "source_url": "https://wetten.overheid.nl/BWBR0002638", "source_title": "Wet minimumloon en minimumvakantiebijslag (articles 15 to 17)", "source_publisher": "Government of the Netherlands, official legislation database (wetten.overheid.nl)", "source_date": "version in force from 2026-07-01 ('Geldend van 01-07-2026 t/m heden')", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.rijksoverheid.nl/onderwerpen/vakantiedagen-en-vakantiegeld/vraag-en-antwoord/hoe-hoog-is-mijn-vakantiegeld", "title": "Hoe hoog is mijn vakantiegeld?", "publisher": "Government of the Netherlands, Ministry of Social Affairs and Employment (rijksoverheid.nl)", "source_date": "not shown on the page (HTML metadata: modified 2023-12-21)", "checked": "2026-11-11", "supports": "8% minimum, the three-times-minimum-wage opt-out, at least once a year, end-of-year payments do not count", "page_date": null }, { "url": "https://wetten.overheid.nl/BWBR0005290", "title": "Burgerlijk Wetboek Boek 7, artikel 623", "publisher": "Government of the Netherlands, official legislation database (wetten.overheid.nl)", "source_date": "version in force from 2026-10-08", "checked": "2026-11-11", "supports": "Pay period between one week and one month", "page_date": "Version in force from 8 October 2026" } ], "status": "confirmed", "next_change": null, "page_date": "Version in force from 1 July 2026 ('Geldend van 01-07-2026 t/m heden')", "url": "https://octagonpeople.com/employing-in-europe/netherlands#salary-payments" }, "annual_leave": { "value": "4 x the agreed weekly working hours (20 days on a five-day week)", "unit": "statutory paid leave per year", "effective_from": "2026-01-01", "display": "Employees earn statutory paid leave of at least four times their agreed weekly working hours each year, which is 20 days for a full-time five-day week.", "detail": [ "Civil Code 7:634(1): at least four times the agreed weekly working hours per full year", "Pro rata for part of a year (7:634(2))", "Examples from business.gov.nl: 4 days a week gives 16 days; 40 hours a week gives 160 hours a year" ], "source_url": "https://wetten.overheid.nl/BWBR0005290", "source_title": "Burgerlijk Wetboek Boek 7, artikel 634", "source_publisher": "Government of the Netherlands, official legislation database (wetten.overheid.nl)", "source_date": "version in force from 2026-10-08 ('Geldend van 08-10-2026 t/m heden')", "checked": "2026-11-11", "more_sources": [ { "url": "https://business.gov.nl/staff/terms-of-employment/statutory-holidays-what-you-need-to-know", "title": "Holiday entitlement for employees in the Netherlands", "publisher": "business.gov.nl, published by the Ministry of Social Affairs and Employment (SZW)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Four times the days or hours worked per week, with examples", "page_date": null } ], "status": "confirmed", "next_change": null, "page_date": "Version in force from 8 October 2026 ('Geldend van 08-10-2026 t/m heden')", "url": "https://octagonpeople.com/employing-in-europe/netherlands#annual-leave" }, "sick_pay": { "value": "Employer pays at least 70% of wages for up to 104 weeks (not below minimum wage in the first 52 weeks)", "unit": "employer-paid wage continuation during sickness", "effective_from": "2026-01-01", "display": "The employer pays at least 70% of wages for up to 104 weeks of sickness, and in the first 52 weeks no less than the statutory minimum wage.", "detail": [ "70% applies to wages up to the maximum daily wage under article 17(1) of the Wet financiering sociale verzekeringen", "Up to two waiting days may be agreed (7:629(9))", "A collective agreement or contract may give more; 100% for illness related to organ donation, pregnancy or childbirth", "The 104 weeks can be extended, for example by a UWV wage sanction of up to one year where reintegration efforts fall short", "Six weeks only for domestic workers working fewer than four days a week for a household, and for employees past state pension age" ], "source_url": "https://wetten.overheid.nl/BWBR0005290", "source_title": "Burgerlijk Wetboek Boek 7, artikel 629", "source_publisher": "Government of the Netherlands, official legislation database (wetten.overheid.nl)", "source_date": "version in force from 2026-10-08", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.rijksoverheid.nl/vraag-en-antwoord/ziekteverzuim-van-het-werk/hoeveel-loon-krijg-ik-doorbetaald-als-ik-ziek-ben", "title": "Hoeveel loon krijg ik doorbetaald als ik ziek ben?", "publisher": "Government of the Netherlands, Ministry of Social Affairs and Employment (rijksoverheid.nl)", "source_date": "not shown on the page (HTML metadata: modified 2025-08-22)", "checked": "2026-11-11", "supports": "70% and minimum wage in year 1, 70% in year 2, 100% for organ donation, pregnancy or childbirth", "page_date": null }, { "url": "https://www.rijksoverheid.nl/actueel/nieuws/2026/07/10/kabinet-wil-meer-zekerheid-voor-werkgevers-bij-re-integratie", "title": "Kabinet wil meer zekerheid voor werkgevers bij re-integratie", "publisher": "Government of the Netherlands (rijksoverheid.nl)", "source_date": "2026-07-10", "checked": "2026-11-11", "supports": "Employer pays wages for 2 years; UWV wage sanction up to one year; bill on reintegration test (no change to the 70%/104-week rule)", "page_date": "10 July 2026" } ], "status": "confirmed", "next_change": null, "page_date": "Version in force from 8 October 2026", "url": "https://octagonpeople.com/employing-in-europe/netherlands#sick-pay" }, "foreign_employer_registration": { "value": "Register with the Belastingdienst for a payroll tax number (loonheffingennummer); no Dutch entity needed", "unit": "registration for payroll tax and social security", "effective_from": "2026-01-01", "display": "A foreign employer without a Dutch entity registers with the Belastingdienst using the 'Registration Form Foreign Companies' and receives a payroll tax number for wage tax and social security contributions.", "detail": [ "Form: 'Aanmelding Onderneming buitenland' (Registration Form Foreign Companies); payroll tax number and payroll tax return letter usually within one week", "If employee insurance premiums are due: a sector letter (within 8 weeks, usually 3) and a Whk rate letter (within 4 weeks)", "Wage tax: a non-resident employer is a withholding agent only with a Dutch permanent establishment or permanent representative, or if it keeps the payroll in the Netherlands and registers as withholding agent (Wage Tax Act 1964, art. 6(2))", "Social security: where the employee is covered by Dutch social security (EU Regulation 883/2004, treaties), the employer pays the employee insurance premiums and the Zvw employer levy itself", "One registration and one payroll tax return cover tax and social security; the Belastingdienst collects both" ], "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/personeel/u_bent_niet_in_nederland_gevestigd_loonheffingen_inhouden/als_u_loonheffingen_gaat_inhouden/aanmelden_als_werkgever", "source_title": "Aanmelden als werkgever (Internationaal)", "source_publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "not shown", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/registering_as_an_employer", "title": "Registering as an employer", "publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "not shown", "checked": "2026-11-11", "supports": "English version: 'Registration Form Foreign Companies', payroll tax number within 7 days", "page_date": null }, { "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_must_you_withhold_payroll_taxes1", "title": "When must you withhold payroll taxes?", "publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Which payroll taxes a non-established employer withholds or pays; social security premiums depend only on Dutch coverage", "page_date": null }, { "url": "https://wetten.overheid.nl/BWBR0002471", "title": "Wet op de loonbelasting 1964, artikel 6", "publisher": "Government of the Netherlands, official legislation database (wetten.overheid.nl)", "source_date": "version in force from 2026-10-08", "checked": "2026-11-11", "supports": "Non-resident withholding agent: permanent establishment or representative, or voluntary registration with Dutch payroll records", "page_date": "Version in force from 8 October 2026" } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/netherlands#foreign-employer" }, "pension": { "value": "No general obligation; compulsory where a mandatory industry-wide pension fund or collective agreement applies; state pension (AOW) via contributions", "unit": "workplace and state pension", "effective_from": "2026-01-01", "display": "There is no general duty to offer a workplace pension, but participation is compulsory where a mandatory industry-wide pension fund or collective agreement applies; the state pension (AOW) is financed partly by employee contributions.", "detail": [ "Mandatory industry-wide pension funds: the minister can make participation compulsory for a sector at the request of a representative majority (Wet verplichte deelneming in een bedrijfstakpensioenfonds 2000, art. 2)", "A collective agreement can also require a pension; occupational schemes apply to some professions; otherwise the employer decides", "About 90% of employees have a supplementary pension; the employer usually pays about two thirds of the premiums", "AOW premium 17.90% (employee), withheld with wage tax in the first band; the AOW fund is topped up by government contributions" ], "source_url": "https://business.gov.nl/finance-and-taxes/pensions/pension-schemes-for-your-employees/", "source_title": "Setting up Dutch employee pension schemes: step-by-step plan", "source_publisher": "business.gov.nl, published by the Ministry of Social Affairs and Employment (SZW)", "source_date": "Checked 20 Apr 2023", "checked": "2026-11-11", "more_sources": [ { "url": "https://wetten.overheid.nl/BWBR0012092", "title": "Wet verplichte deelneming in een bedrijfstakpensioenfonds 2000, artikel 2", "publisher": "Government of the Netherlands, official legislation database (wetten.overheid.nl)", "source_date": "version in force from 2026-01-01", "checked": "2026-11-11", "supports": "Legal basis for compulsory industry-wide pension fund participation", "page_date": "Version in force from 1 January 2026" }, { "url": "https://www.rijksoverheid.nl/themas/werk/pensioen/opbouw-pensioenstelsel", "title": "Opbouw pensioenstelsel", "publisher": "Government of the Netherlands, Ministry of Social Affairs and Employment (rijksoverheid.nl)", "source_date": "not shown on the page (HTML metadata: modified 2025-02-11)", "checked": "2026-11-11", "supports": "Three pillars; AOW for everyone who lives or works in NL; 90% coverage; employer about 2/3 of premiums; some industry funds compulsory", "page_date": null }, { "url": "https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2026-lh2091b63fd.pdf", "title": "Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (Uitgave 3)", "publisher": "Belastingdienst (Netherlands Tax Administration)", "source_date": "2026-03-03", "checked": "2026-11-11", "supports": "AOW premium 17.90% in band 1 (pay up to EUR 38,883)", "page_date": "3 March 2026" } ], "status": "confirmed", "next_change": null, "page_date": "Reviewed by the publisher on 20 April 2023", "url": "https://octagonpeople.com/employing-in-europe/netherlands#pension" }, "probation_and_notice": { "value": "Probation up to 2 months; employer notice 1 to 4 months by length of service, employee 1 month", "unit": "statutory maximum probation and statutory notice", "effective_from": "2026-01-01", "display": "Probation may not exceed two months, with one month or none for shorter fixed-term contracts; statutory employer notice is one to four months by length of service, and one month for employees.", "detail": [ "Probation (7:652): open-ended contract up to 2 months; fixed-term of 2 years or more up to 2 months; fixed-term over 6 months but under 2 years up to 1 month; no fixed end date up to 1 month; none for contracts of 6 months or less; must be agreed in writing and equal for both sides", "Employer notice (7:672(2)): under 5 years' service 1 month; 5 to under 10 years 2 months; 10 to under 15 years 3 months; 15 years or more 4 months", "Employee notice: 1 month (7:672(4)); can be extended in writing to at most 6 months, with the employer's period then at least double", "Notice runs to the end of the month unless agreed otherwise in writing or by custom (7:672(1))", "Employer notice is 1 month once the employee has reached state pension age (7:672(3))" ], "source_url": "https://wetten.overheid.nl/BWBR0005290", "source_title": "Burgerlijk Wetboek Boek 7, artikelen 652 en 672", "source_publisher": "Government of the Netherlands, official legislation database (wetten.overheid.nl)", "source_date": "version in force from 2026-10-08", "checked": "2026-11-11", "more_sources": [], "status": "confirmed", "next_change": null, "page_date": "Version in force from 8 October 2026", "url": "https://octagonpeople.com/employing-in-europe/netherlands#probation-and-notice" } } }, { "code": "GB", "name": "United Kingdom", "currency": "GBP", "url": "https://octagonpeople.com/employing-in-europe/united-kingdom", "facts": { "minimum_wage": { "value": "GBP 12.71", "unit": "per hour, gross, workers aged 21 and over (National Living Wage)", "effective_from": "2026-04-01", "display": "The National Living Wage is GBP 12.71 an hour for workers aged 21 and over from 1 April 2026; lower hourly rates apply to workers under 21 and to apprentices.", "detail": [ "Aged 21 and over (National Living Wage): GBP 12.71 per hour", "Aged 18 to 20: GBP 10.85 per hour", "Under 18 (above school leaving age): GBP 8.00 per hour", "Apprentice rate: GBP 8.00 per hour (apprentices under 19, or aged 19 and over in the first year of the apprenticeship)", "Rates change on 1 April every year and apply across the United Kingdom" ], "source_url": "https://www.gov.uk/national-minimum-wage-rates", "source_title": "National Minimum Wage and National Living Wage rates", "source_publisher": "GOV.UK (UK Government)", "source_date": "not shown (GOV.UK content API updated_at 2026-11-05)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.legislation.gov.uk/uksi/2026/357/made", "title": "The National Minimum Wage (Amendment) Regulations 2026 (S.I. 2026/357)", "publisher": "legislation.gov.uk (The National Archives)", "source_date": "made 19 March 2026, in force 1 April 2026", "checked": "2026-11-11", "supports": "Statutory basis of the 2026 rates: GBP 12.71, 10.85, 8.00 and 8.00; extends to England and Wales, Scotland and Northern Ireland", "page_date": "Made 19 March 2026, in force 1 April 2026" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "title": "Rates and thresholds for employers 2026 to 2027", "publisher": "HM Revenue and Customs (GOV.UK)", "source_date": "published 30 January 2026, last updated 1 September 2026", "checked": "2026-11-11", "supports": "Same rates 'from 1 April 2026', by category of worker", "page_date": "Published 30 January 2026, last updated 1 September 2026" } ], "status": "confirmed", "next_change": { "value": "GBP 13.21 per hour (21 and over); GBP 11.27 (18 to 20); GBP 8.31 (under 18 and apprentices)", "effective_from": "2027-04-01", "status": "announced", "source_url": "https://www.gov.uk/government/news/lpc-recommendations-take-the-national-living-wage-to-1321", "source_title": "LPC recommendations take the National Living Wage to £13.21", "source_date": "2026-10-28" }, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/united-kingdom#minimum-wage" }, "employer_social_security": { "value": "15% above GBP 5,000 a year, no ceiling", "unit": "employer (secondary) Class 1 National Insurance on each employee's earnings above the secondary threshold (GBP 96 a week, GBP 417 a month, GBP 5,000 a year), tax year 2026 to 2027", "effective_from": "2026-04-06", "display": "Employers pay Class 1 National Insurance at 15% on each employee's earnings above GBP 5,000 a year, with no upper ceiling; eligible employers can deduct up to GBP 10,500 a year through the Employment Allowance.", "detail": [ "Secondary threshold: GBP 96 a week, GBP 417 a month, GBP 5,000 a year", "Rate 15% (category A) on all earnings above the secondary threshold, including the balance above the upper earnings limit (GBP 50,270): no contribution cap", "0% up to GBP 50,270 a year for employees under 21 (M), apprentices under 25 (H) and veterans (V); Freeport and Investment Zone relief up to GBP 25,000", "Class 1A on taxable benefits: 15%", "Employment Allowance 2026 to 2027: GBP 10,500 off the annual employer National Insurance bill (eligible employers)", "Apprenticeship Levy: 0.5% of the annual pay bill where the employer and connected companies have a pay bill over GBP 3 million, less a GBP 15,000 allowance", "Employee (primary) Class 1 for comparison: 8% between GBP 12,570 and GBP 50,270 a year, 2% above" ], "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_title": "Rates and thresholds for employers 2026 to 2027", "source_publisher": "HM Revenue and Customs (GOV.UK)", "source_date": "published 30 January 2026, last updated 1 September 2026", "checked": "2026-11-11", "more_sources": [], "status": "confirmed", "next_change": null, "page_date": "Published 30 January 2026, last updated 1 September 2026", "url": "https://octagonpeople.com/employing-in-europe/united-kingdom#employer-social-security" }, "payroll_tax_withholding": { "value": "Employer via PAYE; FPS on or before each payday; pay HMRC by the 22nd of the next tax month", "unit": "Real Time Information reporting to HM Revenue and Customs (HMRC), https://www.gov.uk/government/organisations/hm-revenue-customs; tax months run from the 6th to the 5th", "effective_from": null, "display": "Employers deduct income tax and National Insurance through PAYE, report every pay run to HMRC in a Full Payment Submission on or before payday, and pay HMRC by the 22nd of the following tax month.", "detail": [ "Authority: HM Revenue and Customs (HMRC), https://www.gov.uk/government/organisations/hm-revenue-customs", "Full Payment Submission (FPS) on or before each payday, even if HMRC is paid quarterly", "Employer Payment Summary (EPS) by the 19th of the next tax month to claim reductions, and for any tax month with no employees paid", "Payment by the 22nd of the next tax month (19th if paying by post); quarterly payment possible where the monthly bill is usually under GBP 1,500", "Employer and employee National Insurance are reported in the same FPS and paid in the same PAYE bill: no separate social security return", "Register as an employer with HMRC before the first payday, and not more than 2 months before" ], "source_url": "https://www.gov.uk/running-payroll", "source_title": "Running payroll", "source_publisher": "GOV.UK (UK Government)", "source_date": "not shown (GOV.UK content API updated_at 2026-11-09)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gov.uk/pay-paye-tax", "title": "Pay employers' PAYE", "publisher": "GOV.UK (UK Government)", "source_date": "not shown (GOV.UK content API updated_at 2026-11-09)", "checked": "2026-11-11", "supports": "Payment deadline: 22nd of the next tax month (monthly) or 22nd after the quarter; 19th by post; PAYE bill includes income tax and Class 1 National Insurance", "page_date": null }, { "url": "https://www.gov.uk/register-employer", "title": "Register as an employer", "publisher": "GOV.UK (UK Government)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Register before the first payday; not more than 2 months before paying people", "page_date": null } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/united-kingdom#payroll-tax" }, "salary_payments": { "value": "No statutory 13th month; pay interval set by contract", "unit": "number of payments a year is a contractual term (the written statement gives the pay interval, for example weekly or monthly); no statutory holiday allowance", "effective_from": null, "display": "UK law requires no 13th-month payment or holiday allowance; the contract states how often pay is made, for example weekly or monthly, and holiday is paid at a normal week's pay.", "detail": [ "The written statement of employment particulars must give 'the intervals at which remuneration is paid (that is, weekly, monthly or other specified intervals)' (Employment Rights Act 1996, s.1(4)(b))", "Acas: 'There is no legal requirement for an employer to provide a bonus'; contractual bonuses must be paid when the agreed criteria are met", "Holiday pay is a week's pay for each week of statutory leave taken, not a separate allowance" ], "source_url": "https://www.legislation.gov.uk/ukpga/1996/18/section/1", "source_title": "Employment Rights Act 1996, Section 1: Statement of initial employment particulars", "source_publisher": "legislation.gov.uk (The National Archives)", "source_date": "revised text, up to date with changes in force on or before 10 November 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.acas.org.uk/bonuses", "title": "Bonuses", "publisher": "Acas (statutory body)", "source_date": "last updated 7 April 2026", "checked": "2026-11-11", "supports": "No legal requirement for an employer to provide a bonus", "page_date": "Last updated 7 April 2026" }, { "url": "https://www.gov.uk/holiday-entitlement-rights/holiday-pay", "title": "Holiday entitlement: Holiday pay", "publisher": "GOV.UK (UK Government)", "source_date": "not shown (GOV.UK content API updated_at 2026-11-05)", "checked": "2026-11-11", "supports": "Workers are entitled to a week's pay for each week of statutory leave they take", "page_date": null } ], "status": "confirmed", "next_change": null, "page_date": "Revised text, up to date with changes in force on or before 10 November 2026", "url": "https://octagonpeople.com/employing-in-europe/united-kingdom#salary-payments" }, "annual_leave": { "value": "5.6 weeks (28 days on a 5-day week)", "unit": "paid statutory leave a year, capped at 28 days; bank holidays may be counted within it", "effective_from": null, "display": "Almost all workers are entitled to 5.6 weeks' paid holiday a year, which is 28 days for a five-day week; the entitlement is capped at 28 days and may include bank holidays.", "detail": [ "Five-day week: at least 28 days; six-day week: still capped at 28 days", "Part-time with regular hours: pro rata, for example 16.8 days for a three-day week", "Irregular-hours and part-year workers: accrue 12.07% of hours worked in each pay period", "Holiday pay: at least 4 weeks at the 'normal' rate; the remaining 1.6 weeks may be paid at the 'basic' rate (regular-hours workers)", "Carry-over: up to 8 of the 28 days where the contract allows" ], "source_url": "https://www.gov.uk/holiday-entitlement-rights", "source_title": "Holiday entitlement", "source_publisher": "GOV.UK (UK Government)", "source_date": "not shown (GOV.UK content API updated_at 2026-11-05)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.legislation.gov.uk/uksi/1998/1833/regulation/13A", "title": "The Working Time Regulations 1998, Regulation 13A: Entitlement to additional annual leave", "publisher": "legislation.gov.uk (The National Archives)", "source_date": "revised text, no outstanding changes shown", "checked": "2026-11-11", "supports": "Additional leave of 1.6 weeks (on top of 4 weeks under reg. 13); aggregate capped at 28 days", "page_date": "Revised text, no outstanding changes shown" } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/united-kingdom#annual-leave" }, "sick_pay": { "value": "Employer pays SSP GBP 123.25 a week (or 80% of average weekly earnings if lower) from the first day, up to 28 weeks", "unit": "Statutory Sick Pay, 2026 to 2027 weekly rate, paid by the employer for qualifying days; not recoverable from HMRC", "effective_from": "2026-04-06", "display": "Employers pay Statutory Sick Pay of GBP 123.25 a week, or 80% of average weekly earnings if lower, from the first day of sickness for up to 28 weeks; it cannot be reclaimed from HMRC.", "detail": [ "Weekly rate 2026 to 2027: GBP 123.25 or 80% of average weekly earnings, whichever is lower", "Payable once the employee is sick for at least one full working day, from the first day of illness: the waiting period and the lower earnings limit were removed on 6 April 2026 (Employment Rights Act 2025, ss.10 to 13, commenced by S.I. 2026/373)", "Maximum 28 weeks; periods of sickness 8 weeks or less apart are linked", "A fit note can be required after more than 7 days in a row", "Paid by the employer through payroll like wages; SSP cannot be recovered from HMRC" ], "source_url": "https://www.gov.uk/employers-sick-pay", "source_title": "Statutory Sick Pay (SSP): employer guide", "source_publisher": "GOV.UK (UK Government)", "source_date": "not shown (GOV.UK content API updated_at 2026-10-27)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "title": "Rates and thresholds for employers 2026 to 2027", "publisher": "HM Revenue and Customs (GOV.UK)", "source_date": "published 30 January 2026, last updated 1 September 2026", "checked": "2026-11-11", "supports": "Weekly rate GBP 123.25 or 80% of average weekly earnings; paid from the first day of illness; SSP cannot be recovered", "page_date": "Published 30 January 2026, last updated 1 September 2026" }, { "url": "https://www.gov.uk/government/publications/implementing-the-plan-to-make-work-pay-and-employment-rights-act/plan-to-make-work-pay-and-employment-rights-act-timeline-update", "title": "Plan to Make Work Pay and Employment Rights Act: timeline update", "publisher": "Department for Business and Trade (GOV.UK)", "source_date": "first published 3 February 2026, updated 5 November 2026", "checked": "2026-11-11", "supports": "Measures that took effect on 6 April 2026 include 'Statutory Sick Pay (SSP): removing the Lower Earnings Limit (LEL) and waiting period'", "page_date": "First published 3 February 2026, updated 5 November 2026" }, { "url": "https://www.legislation.gov.uk/uksi/2026/373/made", "title": "The Employment Rights Act 2025 (Commencement No. 3 and Transitional Provisions) Regulations 2026 (S.I. 2026/373)", "publisher": "legislation.gov.uk (The National Archives)", "source_date": "made 25 March 2026", "checked": "2026-11-11", "supports": "Commences sections 10 to 13 of the Employment Rights Act 2025 (statutory sick pay) from 6 April 2026, for Great Britain and Northern Ireland", "page_date": "Made 25 March 2026" } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/united-kingdom#sick-pay" }, "foreign_employer_registration": { "value": "HMRC PAYE scheme: voluntary without a UK presence; required to pay employer NIC under agreements with employer obligations (EU, EEA EFTA, Switzerland)", "unit": "registration as an employer with HM Revenue and Customs (one PAYE scheme covers income tax and National Insurance)", "effective_from": null, "display": "A non-UK employer without a UK presence may register voluntarily with HMRC to run PAYE; it must register and pay employer National Insurance where a social security agreement, such as with the EU, requires it.", "detail": [ "PAYE applies to an employer with a UK tax presence (branch, agency or representative office); employees in the UK alone do not create one", "An employer without a UK presence may operate PAYE voluntarily; if it does not, a UK business for whom the employee works must operate PAYE (ITEPA 2003 s.689)", "Where no one operates PAYE, the employee can pay income tax and employee National Insurance through a Direct Payment (DPNI) scheme; an employee-only National Insurance route (DCNI) also exists", "Employer from a country with an agreement that includes employer obligations (EU, EEA EFTA states, Switzerland, Isle of Man, Gibraltar): must register with HMRC and pay employer Class 1 National Insurance; the employee may agree to register and pay on the employer's behalf", "Employer from any other country with no UK place of business: no employer National Insurance, but employee National Insurance is still due" ], "source_url": "https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions", "source_title": "2026 to 2027: Employer further guide to PAYE and National Insurance contributions", "source_publisher": "HM Revenue and Customs (GOV.UK)", "source_date": "first published 18 February 2026, last updated 15 October 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81511", "title": "PAYE81511 - PAYE operation: international employments: employer with no UK presence", "publisher": "HM Revenue and Customs internal manual (GOV.UK)", "source_date": "published 6 April 2025, updated 8 April 2025", "checked": "2026-11-11", "supports": "Employer without UK presence may voluntarily operate PAYE; otherwise s.689 ITEPA 2003 shifts PAYE to the UK entity for whom the employee works", "page_date": "Published 6 April 2025, updated 8 April 2025" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81610", "title": "PAYE81610 - PAYE operation: international employments: employers 'presence in UK'", "publisher": "HM Revenue and Customs internal manual (GOV.UK)", "source_date": "updated 14 December 2022", "checked": "2026-11-11", "supports": "Branch, agency or representative office creates a tax presence; employees in the UK alone do not", "page_date": "Updated 14 December 2022" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye20100", "title": "PAYE20100 - Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)", "publisher": "HM Revenue and Customs internal manual (GOV.UK)", "source_date": "updated 6 December 2023", "checked": "2026-11-11", "supports": "Employee of a foreign employer with no UK address from which earnings are paid sets up a DPNI scheme to pay PAYE income tax and primary NIC; EU employers set up an NI-only scheme for primary and secondary NIC", "page_date": "Updated 6 December 2023" } ], "status": "confirmed", "next_change": null, "page_date": "First published 18 February 2026, last updated 15 October 2026", "url": "https://octagonpeople.com/employing-in-europe/united-kingdom#foreign-employer" }, "pension": { "value": "Automatic enrolment: minimum 8% of qualifying earnings, employer at least 3%", "unit": "workers aged 22 to State Pension age earning at least GBP 10,000 a year; qualifying earnings band GBP 6,240 to GBP 50,270 (2026 to 2027); State Pension built through National Insurance", "effective_from": "2026-04-06", "display": "Employers must automatically enrol workers aged 22 to State Pension age earning at least GBP 10,000 a year into a workplace pension and pay at least 3% of qualifying earnings, within an 8% total minimum.", "detail": [ "Earnings trigger 2026 to 2027: GBP 10,000 a year (GBP 833 a month)", "Qualifying earnings 2026 to 2027: GBP 6,240 to GBP 50,270 a year (GBP 520 to GBP 4,189 a month)", "Minimum contributions since 6 April 2019: 8% in total, including 5% from the worker; employer at least 3%", "Duties start when the first member of staff starts work; enrolment can be postponed by up to 3 months", "State Pension: built from National Insurance qualifying years; 10 qualifying years needed for any new State Pension; full rate GBP 241.30 a week" ], "source_url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/choose-a-pension-scheme/understanding-your-costs/making-contributions-to-your-pension-scheme", "source_title": "Making contributions to your pension scheme", "source_publisher": "The Pensions Regulator (thepensionsregulator.gov.uk)", "source_date": "not shown", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "title": "Earnings thresholds", "publisher": "The Pensions Regulator (thepensionsregulator.gov.uk)", "source_date": "not shown", "checked": "2026-11-11", "supports": "2026 to 2027 lower level of qualifying earnings GBP 6,240, earnings trigger GBP 10,000, upper level GBP 50,270", "page_date": null }, { "url": "https://www.gov.uk/workplace-pensions-employers", "title": "Set up and manage a workplace pension scheme", "publisher": "GOV.UK (UK Government)", "source_date": "not shown (GOV.UK content API updated_at 2026-10-27)", "checked": "2026-11-11", "supports": "Enrol staff aged between 22 and State Pension age earning at least GBP 10,000 who normally work in the UK; employer pays at least 3% of qualifying earnings", "page_date": null }, { "url": "https://www.gov.uk/new-state-pension", "title": "The new State Pension", "publisher": "GOV.UK (UK Government)", "source_date": "not shown (change note 5 April 2026: rate changed to GBP 241.30)", "checked": "2026-11-11", "supports": "10 qualifying years on the National Insurance record needed for any new State Pension; full rate GBP 241.30 a week", "page_date": null } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/united-kingdom#pension" }, "probation_and_notice": { "value": "No statutory probation; employer notice 1 week (1 month to 2 years' service), then 1 week per year of service, maximum 12 weeks", "unit": "statutory minimum notice from the employer (Employment Rights Act 1996, s.86); employee gives at least 1 week after 1 month's service", "effective_from": null, "display": "There is no statutory probation period; after one month's service an employer must give at least one week's notice, rising to one week per year of service from two years, up to twelve weeks.", "detail": [ "Employer notice: 1 week (1 month to under 2 years' service); 1 week per year of continuous employment (2 to under 12 years); 12 weeks (12 years or more)", "Employee notice: at least 1 week after 1 month's service", "Contracts can set longer notice; either party may waive notice or accept payment in lieu (s.86(3))", "Probation: no legal requirement and no maximum length (Acas); the Employment Rights Act 2025 does not change this", "Unfair dismissal qualifying period: 2 years where the effective date of termination is before 1 January 2027; 6 months from 1 January 2027 (Great Britain)", "Section 86 extends to England, Wales and Scotland; Northern Ireland has its own legislation (qualifying period there usually 1 year)" ], "source_url": "https://www.legislation.gov.uk/ukpga/1996/18/section/86", "source_title": "Employment Rights Act 1996, Section 86: Rights of employer and employee to minimum notice", "source_publisher": "legislation.gov.uk (The National Archives)", "source_date": "revised text, up to date with changes in force on or before 11 November 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.acas.org.uk/probation-periods", "title": "Probation periods", "publisher": "Acas (statutory body)", "source_date": "last updated 7 October 2026", "checked": "2026-11-11", "supports": "No legal requirement to have a probation period and it can be any length; the Employment Rights Act 2025 does not affect probation; unfair dismissal protection after 6 months from 1 January 2027", "page_date": "Last updated 7 October 2026" }, { "url": "https://www.gov.uk/dismiss-staff/eligibility-to-claim-unfair-dismissal", "title": "Dismissing staff: Eligibility to claim unfair dismissal", "publisher": "GOV.UK (UK Government)", "source_date": "not shown (GOV.UK content API updated_at 2026-11-05)", "checked": "2026-11-11", "supports": "Qualifying period usually 2 years; from 1 January 2027 most employees can claim after 6 months; Northern Ireland usually 1 year", "page_date": null } ], "status": "confirmed", "next_change": { "value": "Unfair dismissal qualifying period cut from 2 years to 6 months, and the cap on the compensatory award removed", "effective_from": "2027-01-01", "status": "published", "source_url": "https://www.legislation.gov.uk/uksi/2026/559/made", "source_title": "The Employment Rights Act 2025 (Commencement No. 4 and Transitional and Saving Provisions) Regulations 2026 (S.I. 2026/559)", "source_date": "2026-05-26" }, "page_date": "Revised text, up to date with changes in force on or before 11 November 2026", "url": "https://octagonpeople.com/employing-in-europe/united-kingdom#probation-and-notice" } } }, { "code": "DE", "name": "Germany", "currency": "EUR", "url": "https://octagonpeople.com/employing-in-europe/germany", "facts": { "minimum_wage": { "value": "EUR 13.90", "unit": "per hour, gross, single national rate for all eligible employees (no youth or regional rates)", "effective_from": "2026-01-01", "display": "The statutory minimum wage is EUR 13.90 gross an hour from 1 January 2026, rising to EUR 14.60 on 1 January 2027; under-18s without completed vocational training and apprentices are excluded.", "detail": [ "One national hourly rate; no age bands", "Excluded: young people under 18 without a completed vocational training; pay of apprentices (Auszubildende) and volunteers is not governed by the Minimum Wage Act", "Interns count as employees, except mandatory internships, orientation or study-accompanying internships of up to three months, and entry-qualification or pre-vocational schemes", "Employees who were long-term unemployed immediately before the job: minimum wage does not apply in the first six months", "Minimum wage is due at the latest on the last bank working day of the month after the month in which the work was done", "Mini-job earnings ceiling: EUR 603 a month in 2026, EUR 633 in 2027" ], "source_url": "https://www.gesetze-im-internet.de/milov5/BJNR10C0A0025.html", "source_title": "Fünfte Verordnung zur Anpassung der Höhe des Mindestlohns (Fünfte Mindestlohnanpassungsverordnung - MiLoV5)", "source_publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "Ausfertigungsdatum 05.11.2025; BGBl. 2025 I Nr. 268; Nr. 312 (text in force from 1.1.2026)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gesetze-im-internet.de/milog/__22.html", "title": "Mindestlohngesetz (MiLoG), § 22 Persönlicher Anwendungsbereich", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; MiLoG last amended by Art. 8(3) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 137)", "checked": "2026-11-11", "supports": "Exclusions: under-18s without completed vocational training, apprentices, volunteers, listed internships, long-term unemployed for six months", "page_date": "Consolidated text; MiLoG last amended by Art. 8(3) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 137)" }, { "url": "https://www.gesetze-im-internet.de/jarbschg/__2.html", "title": "Jugendarbeitsschutzgesetz (JArbSchG), § 2 Kind, Jugendlicher", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text, no page date", "checked": "2026-11-11", "supports": "Persons under § 2(1) and (2) JArbSchG are those under 18 (children under 15, youths 15 to 17)", "page_date": "Consolidated text, no page date" }, { "url": "https://www.gesetze-im-internet.de/milog/__2.html", "title": "Mindestlohngesetz (MiLoG), § 2 Fälligkeit des Mindestlohns", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; MiLoG last amended by Art. 8(3) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 137)", "checked": "2026-11-11", "supports": "Due date of the minimum wage", "page_date": "Consolidated text; MiLoG last amended by Art. 8(3) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 137)" }, { "url": "https://www.bundesregierung.de/breg-de/aktuelles/mindestlohn-steigt-2391010", "title": "13,90 Euro: So hoch liegt der Mindestlohn 2026", "publisher": "Federal Government, Press and Information Office (bundesregierung.de)", "source_date": "Montag, 21. September 2026", "checked": "2026-11-11", "supports": "EUR 13.90 since 1 January 2026, EUR 14.60 in 2027; mini-job ceiling EUR 603 (2026) and EUR 633 (2027)", "page_date": "Montag, 21. September 2026" } ], "status": "confirmed", "next_change": { "value": "EUR 14.60 per hour, gross", "effective_from": "2027-01-01", "status": "published", "source_url": "https://www.gesetze-im-internet.de/milov5/BJNR10C0A0025.html", "source_title": "Fünfte Verordnung zur Anpassung der Höhe des Mindestlohns (Fünfte Mindestlohnanpassungsverordnung - MiLoV5)", "source_date": "Ausfertigungsdatum 05.11.2025" }, "page_date": "Ausfertigungsdatum 05.11.2025; BGBl. 2025 I Nr. 268; Nr. 312 (text in force from 1.1.2026)", "url": "https://octagonpeople.com/employing-in-europe/germany#minimum-wage" }, "employer_social_security": { "value": "About 21.15% of gross pay plus levies; caps EUR 8,450 a month (pension, unemployment) and EUR 5,812.50 (health, care)", "unit": "employer share, % of gross pay up to the contribution ceilings, 2026 (health part uses the 2.9% average additional contribution)", "effective_from": "2026-01-01", "display": "Employers pay about 21% of gross pay: 9.3% pension, 1.3% unemployment, 7.3% health plus half the fund's additional rate, and 1.8% care, capped at EUR 8,450 and EUR 5,812.50 a month, plus levies.", "detail": [ "Pension insurance: 18.6%, employer 9.3%; ceiling EUR 8,450 a month (EUR 101,400 a year), uniform across Germany", "Unemployment insurance: 2.6%, employer 1.3%; ceiling equal to the pension ceiling", "Health insurance: general rate 14.6%, employer 7.3%, plus half of the fund-specific additional contribution (average 2.9% in 2026, i.e. 1.45% for the employer on average); ceiling EUR 5,812.50 a month (EUR 69,750 a year)", "Long-term care insurance: 3.6%, employer 1.8% (1.3% in Saxony); the 0.6% childless surcharge is paid by the employee alone; ceiling as for health", "Employer only: statutory accident insurance, assessed by the competent Berufsgenossenschaft (accident insurer) by notice", "Employer only: U1 levy (sick-pay reimbursement scheme, employers with up to 30 employees) and U2 levy (maternity), rates set by each health insurance fund", "Employer only: U3 insolvency levy 0.15% of pay subject to pension contributions" ], "source_url": "https://www.deutsche-rentenversicherung.de/KnappschaftBahnSee/DE/Aktuelles/Meldungen/2026/2026_01_02_Sozialversicherungsrechengroessen2026.html", "source_title": "Die Sozialversicherungsrechengrößen 2026", "source_publisher": "Deutsche Rentenversicherung Knappschaft-Bahn-See (deutsche-rentenversicherung.de)", "source_date": "Datum: 02.01.2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html", "title": "Verordnung über maßgebende Rechengrößen der Sozialversicherung für 2026 (Sozialversicherungsrechengrößen-Verordnung 2026)", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "Ausfertigungsdatum 24.11.2025; BGBl. 2025 I Nr. 278", "checked": "2026-11-11", "supports": "2026 pension ceiling EUR 101,400 a year (EUR 8,450 a month); § 6(7) SGB V threshold EUR 69,750 (EUR 5,812.50 a month), which is the health and care ceiling", "page_date": "Ausfertigungsdatum 24.11.2025; BGBl. 2025 I Nr. 278" }, { "url": "https://www.bundesgesundheitsministerium.de/beitraege", "title": "Beiträge der gesetzlichen Krankenversicherung (GKV)", "publisher": "Federal Ministry of Health (bundesgesundheitsministerium.de)", "source_date": "Stand: 3. September 2026", "checked": "2026-11-11", "supports": "General rate 14.6%, contributions including additional contributions shared half and half, average additional contribution 2.9% for 2026, ceiling EUR 5,812.50 a month / EUR 69,750 a year", "page_date": "Stand: 3. September 2026" }, { "url": "https://www.bundesgesundheitsministerium.de/themen/pflege/online-ratgeber-pflege/die-pflegeversicherung/finanzierung", "title": "Finanzierung der sozialen Pflegeversicherung", "publisher": "Federal Ministry of Health (bundesgesundheitsministerium.de)", "source_date": "Stand: 14. September 2026", "checked": "2026-11-11", "supports": "Care rate 3.6% since 1 January 2025, employer 1.8% (Saxony 1.3%), childless surcharge 0.6% borne by the employee", "page_date": "Stand: 14. September 2026" }, { "url": "https://www.gesetze-im-internet.de/sgb_3/__360.html", "title": "SGB III, § 360 Umlagesatz", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; SGB III last amended by Art. 1a of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)", "checked": "2026-11-11", "supports": "Insolvency levy rate 0.15%; footnote lists deviating ordinances only for 2022 to 2024", "page_date": "Consolidated text; SGB III last amended by Art. 1a of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)" }, { "url": "https://www.gesetze-im-internet.de/aufag/__1.html", "title": "Aufwendungsausgleichsgesetz (AAG), § 1 Erstattungsanspruch and § 7 Aufbringung der Mittel", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; AAG last amended by Art. 7a of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)", "checked": "2026-11-11", "supports": "U1 for employers with up to 30 employees, U2 for all; funded by employer levies as a percentage of pay (§ 7)", "page_date": "Consolidated text; AAG last amended by Art. 7a of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)" }, { "url": "https://www.gesetze-im-internet.de/sgb_7/__150.html", "title": "SGB VII, § 150 Beitragspflichtige", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; SGB VII last amended by Art. 3 of the Act of 12 May 2026 (BGBl. 2026 I Nr. 140)", "checked": "2026-11-11", "supports": "Accident insurance contributions are owed by the employer (Unternehmer)", "page_date": "Consolidated text; SGB VII last amended by Art. 3 of the Act of 12 May 2026 (BGBl. 2026 I Nr. 140)" } ], "status": "confirmed", "next_change": { "value": "2027 ceilings: pension and unemployment EUR 8,850 a month (EUR 106,200 a year); health EUR 6,375 a month (EUR 76,500 a year); average health additional contribution unchanged at 2.9%", "effective_from": "2027-01-01", "status": "proposed", "source_url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Ueber-uns-und-Presse/Presse/Meldungen/2026/261008-bundeskabinett-sv-rechengroessen-2027.html", "source_title": "Beitragsbemessungsgrenzen 2027 sollen steigen", "source_date": "08.10.2026" }, "derived": "The 'about 21%' (21.15%) is Octagon's sum of the published employer shares, using the 2.9% average additional health contribution; the actual add-on varies by fund.", "page_date": "Datum: 02.01.2026", "our_sum": { "components": "pension 9.3%, unemployment 1.3%, health 7.3%, half of the 2.9% average additional health contribution (1.45%) and care 1.8% make 21.15%; the additional health rate varies by fund, and accident insurance and the U1, U2 and U3 levies come on top.", "checks": [ { "parts": [ 9.3, 1.3, 7.3, 1.45, 1.8 ], "total": 21.15 } ] }, "url": "https://octagonpeople.com/employing-in-europe/germany#employer-social-security" }, "payroll_tax_withholding": { "value": "Employer withholds; return and payment by the 10th after each month (quarterly or yearly if small), to the Betriebsstättenfinanzamt via ELSTER", "unit": "Lohnsteuer-Anmeldung (wage tax return), electronic", "effective_from": null, "display": "The employer withholds wage tax and files a wage tax return with its local tax office electronically via ELSTER by the 10th day after each month; quarterly or annual filing applies to small amounts.", "detail": [ "Return period: calendar month if wage tax for the previous year exceeded EUR 5,000; quarter if over EUR 1,080 up to EUR 5,000; calendar year if EUR 1,080 or less", "Return and payment both due by the 10th day after the end of the period", "Authority: the Betriebsstättenfinanzamt, the tax office for the establishment where payroll is computed; portal ELSTER (https://www.elster.de)", "Late payment surcharge 1% per started month of the rounded arrears (ELSTER guidance)", "Social security (separate): contribution statement to each health insurance fund two working days before the due date; contributions due on the third-last bank working day of the month in which the work is done" ], "source_url": "https://www.gesetze-im-internet.de/estg/__41a.html", "source_title": "Einkommensteuergesetz (EStG), § 41a Anmeldung und Abführung der Lohnsteuer", "source_publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; EStG last amended by Art. 1 of the Act of 15 October 2026 (BGBl. 2026 I Nr. 307)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.elster.de/eportal/helpGlobal?themaGlobal=help_lsta_2026", "title": "Anleitung zur LStA 2026 - Lohnsteuer-Anmeldung (LStA)", "publisher": "ELSTER, tax administrations of the Federal Government and the Länder (elster.de)", "source_date": "not shown (2026 form guidance)", "checked": "2026-11-11", "supports": "2026 thresholds EUR 5,000 and EUR 1,080, 10th-day deadline, return to the Finanzamt der Betriebsstätte, late payment surcharge", "page_date": null }, { "url": "https://www.gesetze-im-internet.de/estg/__41.html", "title": "Einkommensteuergesetz (EStG), § 41 Aufzeichnungspflichten beim Lohnsteuerabzug", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; EStG last amended by Art. 1 of the Act of 15 October 2026 (BGBl. 2026 I Nr. 307)", "checked": "2026-11-11", "supports": "Definition of Betriebsstätte for wage tax (§ 41(2))", "page_date": "Consolidated text; EStG last amended by Art. 1 of the Act of 15 October 2026 (BGBl. 2026 I Nr. 307)" }, { "url": "https://www.gesetze-im-internet.de/sgb_4/__23.html", "title": "SGB IV, § 23 Fälligkeit", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; SGB IV last amended by Art. 2 of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)", "checked": "2026-11-11", "supports": "Contributions due on the third-last bank working day of the month of employment", "page_date": "Consolidated text; SGB IV last amended by Art. 2 of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)" }, { "url": "https://www.gesetze-im-internet.de/sgb_4/__28f.html", "title": "SGB IV, § 28f Aufzeichnungspflicht, Nachweise der Beitragsabrechnung und der Beitragszahlung", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; SGB IV last amended by Art. 2 of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)", "checked": "2026-11-11", "supports": "Contribution statement (Beitragsnachweis) to the collection agency two working days before the due date", "page_date": "Consolidated text; SGB IV last amended by Art. 2 of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)" } ], "status": "confirmed", "next_change": null, "page_date": "Consolidated text; EStG last amended by Art. 1 of the Act of 15 October 2026 (BGBl. 2026 I Nr. 307)", "url": "https://octagonpeople.com/employing-in-europe/germany#payroll-tax" }, "salary_payments": { "value": "No statutory 13th month", "unit": "special payments only by collective agreement, works agreement, contract or repeated unreserved payment", "effective_from": null, "display": "German law sets no 13th-month salary or Christmas bonus; such special payments arise only from a collective agreement, works agreement, the employment contract or repeated unreserved payment.", "detail": [ "Without such a basis the employer decides freely whether to pay a bonus and how much", "No statutory number of salary payments a year", "The minimum wage is due at the latest on the last bank working day of the month after the month worked" ], "source_url": "https://www.bmas.de/SharedDocs/Downloads/DE/Publikationen/a711-arbeitsrecht.pdf?__blob=publicationFile&v=1", "source_title": "Arbeitsrecht - Informationen für Arbeitnehmerinnen und Arbeitnehmer und für Arbeitgeber (A 711)", "source_publisher": "Federal Ministry of Labour and Social Affairs (bmas.de)", "source_date": "Stand: Januar 2025", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gesetze-im-internet.de/milog/__2.html", "title": "Mindestlohngesetz (MiLoG), § 2 Fälligkeit des Mindestlohns", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; MiLoG last amended by Art. 8(3) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 137)", "checked": "2026-11-11", "supports": "Payment deadline for the minimum wage", "page_date": "Consolidated text; MiLoG last amended by Art. 8(3) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 137)" } ], "status": "confirmed", "next_change": null, "page_date": "Stand: Januar 2025", "url": "https://octagonpeople.com/employing-in-europe/germany#salary-payments" }, "annual_leave": { "value": "24 working days (six-day week), equal to four weeks", "unit": "minimum paid leave per calendar year; 20 days on a five-day week", "effective_from": null, "display": "Employees are entitled to at least 24 working days of paid leave a year, counted on a six-day week, which equals four weeks or 20 days on a five-day week.", "detail": [ "Working days (Werktage) are all calendar days other than Sundays and public holidays", "Full entitlement after six months of employment; before that one-twelfth for each full month", "Severely disabled employees: five extra working days", "Average leave under collective agreements is about six weeks (BMAS)" ], "source_url": "https://www.gesetze-im-internet.de/burlg/__3.html", "source_title": "Mindesturlaubsgesetz für Arbeitnehmer (Bundesurlaubsgesetz), § 3 Dauer des Urlaubs", "source_publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; BUrlG last amended by Art. 3(3) of the Act of 20 April 2013 (BGBl. I S. 868)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.bmas.de/SharedDocs/Downloads/DE/Publikationen/a711-arbeitsrecht.pdf?__blob=publicationFile&v=1", "title": "Arbeitsrecht - Informationen für Arbeitnehmerinnen und Arbeitnehmer und für Arbeitgeber (A 711)", "publisher": "Federal Ministry of Labour and Social Affairs (bmas.de)", "source_date": "Stand: Januar 2025", "checked": "2026-11-11", "supports": "24 Werktage equal four weeks; six-month waiting period; one-twelfth rule; extra five days for severely disabled employees; collective agreements about six weeks", "page_date": "Stand: Januar 2025" } ], "status": "confirmed", "next_change": null, "page_date": "Consolidated text; BUrlG last amended by Art. 3(3) of the Act of 20 April 2013 (BGBl. I S. 868)", "url": "https://octagonpeople.com/employing-in-europe/germany#annual-leave" }, "sick_pay": { "value": "Employer, 100% for up to 6 weeks; then health fund sickness benefit (70% of capped gross)", "unit": "continued pay from the employer, then Krankengeld from the statutory health insurance fund", "effective_from": null, "display": "The employer continues full pay for up to six weeks of sickness once the job has lasted four weeks; the health insurance fund then pays sickness benefit of 70% of capped gross pay.", "detail": [ "Employer pays the regular pay for normal working hours (overtime pay excluded) for up to six weeks per illness", "Entitlement starts after four weeks of uninterrupted employment", "Same illness again: a new six-week period only after six months free of that illness or twelve months from the first incapacity", "Krankengeld: 70% of regular pay up to the health contribution ceiling, at most 90% of net pay; up to 78 weeks within three years for the same illness; it rests while the employer pays", "Employers with up to 30 employees get 80% of continued pay and employer contributions back through the U1 scheme", "The 2026 health reform keeps the 70% rate and 78-week duration and adds partial incapacity (BMG)" ], "source_url": "https://www.gesetze-im-internet.de/entgfg/__3.html", "source_title": "Entgeltfortzahlungsgesetz (EFZG), § 3 Anspruch auf Entgeltfortzahlung im Krankheitsfall", "source_publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; EFZG last amended by Art. 2(7) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 143)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gesetze-im-internet.de/entgfg/__4.html", "title": "Entgeltfortzahlungsgesetz (EFZG), § 4 Höhe des fortzuzahlenden Arbeitsentgelts", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; EFZG last amended by Art. 2(7) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 143)", "checked": "2026-11-11", "supports": "Full regular pay continues; overtime pay excluded", "page_date": "Consolidated text; EFZG last amended by Art. 2(7) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 143)" }, { "url": "https://www.gesetze-im-internet.de/sgb_5/__47.html", "title": "SGB V, § 47 Höhe und Berechnung des Krankengeldes (also §§ 44, 48, 49)", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; SGB V last amended by Art. 2 of the Act of 6 October 2026 (BGBl. 2026 I Nr. 289)", "checked": "2026-11-11", "supports": "Krankengeld 70% of regular pay, max 90% of net, capped at the contribution ceiling; 78 weeks in three years; rests while pay continues", "page_date": "Consolidated text; SGB V last amended by Art. 2 of the Act of 6 October 2026 (BGBl. 2026 I Nr. 289)" }, { "url": "https://www.bundesgesundheitsministerium.de/service/gesetze-und-verordnungen/guv-21-lp/gkv-beitragssatzstabilisierungsgesetz-faq", "title": "FAQ zum GKV-Beitragssatzstabilisierungsgesetz", "publisher": "Federal Ministry of Health (bundesgesundheitsministerium.de)", "source_date": "Stand: 10. Juli 2026", "checked": "2026-11-11", "supports": "Krankengeld level (70%) and duration (78 weeks in three years) unchanged by the reform; partial incapacity introduced", "page_date": "Stand: 10. Juli 2026" }, { "url": "https://www.gesetze-im-internet.de/aufag/__1.html", "title": "Aufwendungsausgleichsgesetz (AAG), § 1 Erstattungsanspruch", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; AAG last amended by Art. 7a of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)", "checked": "2026-11-11", "supports": "80% reimbursement for employers with up to 30 employees", "page_date": "Consolidated text; AAG last amended by Art. 7a of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)" } ], "status": "confirmed", "next_change": null, "page_date": "Consolidated text; EFZG last amended by Art. 2(7) of the Act of 12 May 2026 (BGBl. 2026 I Nr. 143)", "url": "https://octagonpeople.com/employing-in-europe/germany#sick-pay" }, "foreign_employer_registration": { "value": "Possible without an entity: Betriebsnummer (Federal Employment Agency), accident insurer registration and a representative in Germany; wage tax only if a domestic employer", "unit": "social security registration; wage tax withholding depends on domestic-employer status", "effective_from": null, "display": "A foreign employer without a German entity needs a Betriebsnummer from the Federal Employment Agency, accident insurer registration and a German representative; it withholds wage tax only if it is a domestic employer.", "detail": [ "Wage tax: only a domestic employer (residence, habitual abode, management, seat, permanent establishment or permanent representative in Germany) or a foreign hirer-out of workers must withhold (EStG § 38(1))", "Betriebsnummer: needed for social security reporting, also by employers based abroad; applied for electronically at the Betriebsnummern-Service of the Bundesagentur für Arbeit (SGB IV § 18i)", "Since 1 January 2024 the Betriebsnummer application needs the Unternehmensnummer issued by the competent accident insurer", "Employer without a seat in Germany must appoint an authorised representative with a seat in Germany to keep payroll records (SGB IV § 28f(1b)); accident insurers also require a representative and registration (DGUV)", "Alternative: by agreement under Article 21(2) of Regulation (EC) 987/2009 the employee can take over the contribution duties; the Betriebsnummer then covers only that employee" ], "source_url": "https://www.arbeitsagentur.de/datei/erlaeuterung-bno_ba013423.pdf", "source_title": "Erläuterungen zum Antrag auf Erteilung einer Betriebsnummer bzw. zur Änderungsmitteilung (Hinweise für Arbeitgeber ohne Sitz oder Niederlassung in Deutschland)", "source_publisher": "Bundesagentur für Arbeit, Betriebsnummern-Service (arbeitsagentur.de)", "source_date": "Stand: 07.12.2016", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gesetze-im-internet.de/estg/__38.html", "title": "Einkommensteuergesetz (EStG), § 38 Erhebung der Lohnsteuer", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; EStG last amended by Art. 1 of the Act of 15 October 2026 (BGBl. 2026 I Nr. 307)", "checked": "2026-11-11", "supports": "Wage tax withheld only by a domestic employer or a foreign hirer-out", "page_date": "Consolidated text; EStG last amended by Art. 1 of the Act of 15 October 2026 (BGBl. 2026 I Nr. 307)" }, { "url": "https://www.gesetze-im-internet.de/sgb_4/__28f.html", "title": "SGB IV, § 28f Aufzeichnungspflicht, Nachweise der Beitragsabrechnung und der Beitragszahlung", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; SGB IV last amended by Art. 2 of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)", "checked": "2026-11-11", "supports": "Employer without a seat in Germany appoints an authorised representative with a seat in Germany (§ 28f(1b))", "page_date": "Consolidated text; SGB IV last amended by Art. 2 of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)" }, { "url": "https://www.gesetze-im-internet.de/sgb_4/__18i.html", "title": "SGB IV, § 18i Betriebsnummer für Beschäftigungsbetriebe der Arbeitgeber", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; SGB IV last amended by Art. 2 of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)", "checked": "2026-11-11", "supports": "Employer applies electronically to the BA for a Betriebsnummer for each establishment", "page_date": "Consolidated text; SGB IV last amended by Art. 2 of the Act of 24 July 2026 (BGBl. 2026 I Nr. 228)" }, { "url": "https://www.arbeitsagentur.de/unternehmen/betriebsnummern-service/alles-wichtige", "title": "Alles Wichtige rund um die Betriebsnummer", "publisher": "Bundesagentur für Arbeit (arbeitsagentur.de)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Electronic application; Unternehmensnummer from the accident insurer required since 01.01.2024", "page_date": null }, { "url": "https://dguv.de/de/internationales/info_ausland/index.jsp", "title": "Informationen für ausländische Unternehmen", "publisher": "Deutsche Gesetzliche Unfallversicherung (DGUV), umbrella of the statutory accident insurers", "source_date": "not shown", "checked": "2026-11-11", "supports": "Employers without a German seat must register with the competent accident insurer and appoint a representative in Germany", "page_date": null } ], "status": "confirmed", "next_change": null, "page_date": "Stand: 07.12.2016", "url": "https://octagonpeople.com/employing-in-europe/germany#foreign-employer" }, "pension": { "value": "Statutory pension insurance 18.6% (employer 9.3%); no mandatory workplace scheme", "unit": "state scheme via contributions; right to deferred compensation with 15% employer subsidy", "effective_from": "2026-01-01", "display": "Employees are compulsorily insured in the statutory pension scheme at 18.6%, split equally; there is no mandatory workplace pension, but employees may demand deferred compensation with a 15% employer subsidy.", "detail": [ "Statutory pension insurance covers all employees paid for work; contributions shared half and half", "Employees may require up to 4% of the pension contribution ceiling (EUR 4,056 a year in 2026) to be converted into a company pension", "Employer must add 15% of the converted pay to a pension fund, Pensionskasse or direct insurance where it saves social security contributions", "Automatic enrolment with an opt-out is possible only under a collective agreement or, where pay is not set by collective agreement, a works agreement with at least a 20% employer subsidy" ], "source_url": "https://www.gesetze-im-internet.de/betravg/__1a.html", "source_title": "Betriebsrentengesetz (BetrAVG), § 1a Anspruch auf betriebliche Altersversorgung durch Entgeltumwandlung", "source_publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; BetrAVG last amended by Art. 9(2) of the Act of 25 September 2026 (BGBl. 2026 I Nr. 275)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gesetze-im-internet.de/sgb_6/__1.html", "title": "SGB VI, § 1 Beschäftigte (and § 168 Beitragstragung bei Beschäftigten)", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; SGB VI last amended by Art. 3 of the Act of 15 October 2026 (BGBl. 2026 I Nr. 307)", "checked": "2026-11-11", "supports": "Compulsory insurance of employees; contributions borne half by employee and employer", "page_date": "Consolidated text; SGB VI last amended by Art. 3 of the Act of 15 October 2026 (BGBl. 2026 I Nr. 307)" }, { "url": "https://www.deutsche-rentenversicherung.de/KnappschaftBahnSee/DE/Aktuelles/Meldungen/2026/2026_01_02_Sozialversicherungsrechengroessen2026.html", "title": "Die Sozialversicherungsrechengrößen 2026", "publisher": "Deutsche Rentenversicherung Knappschaft-Bahn-See (deutsche-rentenversicherung.de)", "source_date": "Datum: 02.01.2026", "checked": "2026-11-11", "supports": "Pension rate 18.6%, 9.3% each for employee and employer, in 2026", "page_date": "Datum: 02.01.2026" }, { "url": "https://www.gesetze-im-internet.de/betravg/__20.html", "title": "Betriebsrentengesetz (BetrAVG), § 20 Tarifvertrag und Entgeltumwandlung; Optionssysteme", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; BetrAVG last amended by Art. 9(2) of the Act of 25 September 2026 (BGBl. 2026 I Nr. 275)", "checked": "2026-11-11", "supports": "Opt-out (automatic deferred compensation) systems only by collective agreement, or by works agreement with a 20% employer subsidy where no collective agreement applies", "page_date": "Consolidated text; BetrAVG last amended by Art. 9(2) of the Act of 25 September 2026 (BGBl. 2026 I Nr. 275)" } ], "status": "confirmed", "next_change": null, "page_date": "Consolidated text; BetrAVG last amended by Art. 9(2) of the Act of 25 September 2026 (BGBl. 2026 I Nr. 275)", "url": "https://octagonpeople.com/employing-in-europe/germany#pension" }, "probation_and_notice": { "value": "Probation up to 6 months with 2 weeks' notice; then 4 weeks to the 15th or month-end, employer notice rising to 7 months with service", "unit": "statutory notice (BGB § 622); collective agreements may differ", "effective_from": null, "display": "Probation may last up to six months with two weeks' notice; afterwards notice is four weeks to the 15th or month-end, rising for employer dismissals from one to seven months with service.", "detail": [ "Basic notice for either side: four weeks to the 15th or to the end of a calendar month", "Employer notice after 2 years' service: 1 month; 5 years: 2; 8 years: 3; 10 years: 4; 12 years: 5; 15 years: 6; 20 years: 7 months, each to the end of a month", "Collective agreements may set different periods; the employee's notice may not be longer than the employer's", "Protection against unfair dismissal applies after more than six months' service in the same business (KSchG § 1)" ], "source_url": "https://www.gesetze-im-internet.de/bgb/__622.html", "source_title": "Bürgerliches Gesetzbuch (BGB), § 622 Kündigungsfristen bei Arbeitsverhältnissen", "source_publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; BGB last amended by Art. 6 of the Act of 23 July 2026 (BGBl. 2026 I Nr. 226)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.bmas.de/SharedDocs/Downloads/DE/Publikationen/a711-arbeitsrecht.pdf?__blob=publicationFile&v=1", "title": "Arbeitsrecht - Informationen für Arbeitnehmerinnen und Arbeitnehmer und für Arbeitgeber (A 711)", "publisher": "Federal Ministry of Labour and Social Affairs (bmas.de)", "source_date": "Stand: Januar 2025", "checked": "2026-11-11", "supports": "Probation may not exceed six months; two weeks' statutory notice during probation", "page_date": "Stand: Januar 2025" }, { "url": "https://www.gesetze-im-internet.de/kschg/__1.html", "title": "Kündigungsschutzgesetz (KSchG), § 1 Sozial ungerechtfertigte Kündigungen", "publisher": "Federal Ministry of Justice / Federal Office of Justice (gesetze-im-internet.de)", "source_date": "consolidated text; KSchG last amended by Art. 2 of the Act of 14 June 2021 (BGBl. I S. 1762)", "checked": "2026-11-11", "supports": "Six-month qualifying period for dismissal protection", "page_date": "Consolidated text; KSchG last amended by Art. 2 of the Act of 14 June 2021 (BGBl. I S. 1762)" } ], "status": "confirmed", "next_change": null, "page_date": "Consolidated text; BGB last amended by Art. 6 of the Act of 23 July 2026 (BGBl. 2026 I Nr. 226)", "url": "https://octagonpeople.com/employing-in-europe/germany#probation-and-notice" } } }, { "code": "IT", "name": "Italy", "currency": "EUR", "url": "https://octagonpeople.com/employing-in-europe/italy", "facts": { "minimum_wage": { "value": "No statutory minimum wage", "unit": "pay floor = total pay package (TEC) of the sector's national collective agreement (CCNL) signed by the comparatively most representative unions and employer bodies", "effective_from": "2026-05-01", "display": "Italy has no statutory minimum wage. Under a decree-law in force since 1 May 2026, fair pay is the total pay package of the sector's leading national collective agreement (CCNL).", "detail": [ "Decree-Law 62/2026, art. 7(1): collective bargaining is the instrument for fair pay ('salario giusto') under Constitution art. 36.", "Art. 7(2)-(3): reference is the total economic treatment (TEC) of the CCNL signed by the comparatively most representative national organisations for the sector; other CCNLs may not pay a lower TEC.", "Art. 7(4): sectors with no collective agreement may not pay less than the most closely connected leading CCNL.", "Art. 7(4-bis), added by conversion Law 112/2026 (in force 2026-06-28): TEC covers all fixed and continuous pay items, including additional monthly payments and contractual welfare; discretionary and variable pay are excluded.", "Art. 7(5): the decree's hiring incentives require individual pay not below that TEC." ], "source_url": "https://www.gazzettaufficiale.it/eli/id/2026/04/30/26G00082/sg", "source_title": "DECRETO-LEGGE 30 aprile 2026, n. 62 - Disposizioni urgenti in materia di salario giusto, di incentivi all'occupazione e di contrasto del caporalato digitale", "source_publisher": "Gazzetta Ufficiale della Repubblica Italiana (gazzettaufficiale.it)", "source_date": "GU Serie Generale n. 99 of 30 April 2026; in force 1 May 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gazzettaufficiale.it/eli/id/2026/06/27/26G00128/sg", "title": "LEGGE 25 giugno 2026, n. 112 - Conversione in legge, con modificazioni, del decreto-legge 30 aprile 2026, n. 62", "publisher": "Gazzetta Ufficiale della Repubblica Italiana (gazzettaufficiale.it)", "source_date": "GU Serie Generale n. 147 of 27 June 2026; in force 28 June 2026", "checked": "2026-11-11", "supports": "Conversion with amendments; new art. 7(4-bis) defining the TEC", "page_date": "GU Serie Generale n. 147 of 27 June 2026; in force 28 June 2026" }, { "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-09-26;144~art1", "title": "LEGGE 26 settembre 2025, n. 144, art. 1 - Delega al Governo in materia di retribuzione dei lavoratori e di contrattazione collettiva", "publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "Testo in vigore dal 18-10-2025", "checked": "2026-11-11", "supports": "Background: six-month delegation on fair pay tied to Constitution art. 36 and the most-applied CCNLs", "page_date": "Testo in vigore dal 18-10-2025" } ], "status": "confirmed", "next_change": null, "page_date": "GU Serie Generale n. 99 of 30 April 2026; in force 1 May 2026", "url": "https://octagonpeople.com/employing-in-europe/italy#minimum-wage" }, "employer_social_security": { "value": "Pension (IVS) 23.81% employer share of 33%, plus sector-based INPS items and INAIL; cap EUR 122,295", "unit": "percent of gross pay, 2026; annual pensionable-pay cap for staff first insured after 31 Dec 1995", "effective_from": "2026-01-01", "display": "Employers pay 23.81% of pay for pensions (33% in total with the employee's 9.19%), plus sector-dependent INPS items and INAIL accident insurance; pensionable pay is capped at EUR 122,295 for staff insured from 1996.", "detail": [ "IVS pension rate for the employees' fund (FPLD): 33% in total, of which 9.19% employee (INPS circ. 23/2007); employer share 23.81% by difference.", "Employee pays an extra 1% on pay above the first pensionable band: EUR 56,224 a year (EUR 4,685 a month) in 2026.", "Other employer items (unemployment, sickness, maternity, family allowance, wage-guarantee funds) are excluded or vary by sector, size, legal form and worker category; INPS does not publish a single total.", "INAIL accident premium: rate set by the tariff item for the activity (DM 27 February 2019), adjusted for the firm's accident record; self-assessed by 16 February each year.", "2026 annual ceiling (massimale) EUR 122,295 for workers first insured after 31 Dec 1995 or who opt for the contributory system; 2026 minimum daily contribution base EUR 58.13." ], "source_url": "https://www.inps.it/it/it/inps-comunica/atti/circolari-messaggi-e-normativa/dettaglio.circolari-e-messaggi.2026.01.circolare-numero-6-del-30-01-2026_15151.html", "source_title": "Circolare numero 6 del 30-01-2026 - Determinazione per l'anno 2026 del limite minimo di retribuzione giornaliera e aggiornamento degli altri valori per il calcolo di tutte le contribuzioni dovute in materia di previdenza e assistenza sociale per la generalità dei lavoratori dipendenti", "source_publisher": "INPS (inps.it)", "source_date": "30 January 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/01/Circolare_15151/Allegati/16546_Circolare-numero-6-del-30-01-2026.pdf", "title": "Circolare numero 6 del 30-01-2026 (PDF)", "publisher": "INPS (inps.it)", "source_date": "Roma, 30/01/2026", "checked": "2026-11-11", "supports": "Same values in the signed PDF: ceiling EUR 122,295; first band EUR 56,224", "page_date": "Roma, 30/01/2026" }, { "url": "https://www.inps.it/it/it/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-le-imprese/aliquote-contributive.html", "title": "Aliquote contributive", "publisher": "INPS (inps.it)", "source_date": "Pubblicazione: 19 giugno 2020; Ultimo aggiornamento: 27 settembre 2024", "checked": "2026-11-11", "supports": "IVS rate 33% for the FPLD; other items vary by sector, size, legal form and worker category; employer pays both shares and deducts the employee share", "page_date": "Pubblicazione: 19 giugno 2020; Ultimo aggiornamento: 27 settembre 2024" }, { "url": "https://servizi2.inps.it/servizi/Bussola/visualizzadoc.aspx?sVirtuaLURL=%2Fcircolari%2FCircolare+numero+23+del+24-1-2007.htm", "title": "Circolare numero 23 del 24-1-2007 - Anno 2007. Sintesi delle principali innovazioni in materia di contribuzione", "publisher": "INPS (servizi2.inps.it)", "source_date": "24 January 2007", "checked": "2026-11-11", "supports": "33% of which 9.19% employee, from January 2007, for the generality of firms", "page_date": "24 January 2007" }, { "url": "https://www.inail.it/content/dam/assicurazione/documenti/2025/12/Guida%20autoliquidazione%202025-2026.pdf", "title": "AUTOLIQUIDAZIONE 2025/2026 PREMI E CONTRIBUTI ASSOCIATIVI", "publisher": "INAIL (inail.it)", "source_date": "Versione dell'8.1.2026", "checked": "2026-11-11", "supports": "INAIL premium rate per tariff item (tasso medio di tariffa, DM 27.2.2019) adjusted for accident record", "page_date": "Versione dell'8.1.2026" }, { "url": "https://www.inail.it/portale/assicurazione/it/Datore-di-Lavoro/Impresa-con-dipendenti-industria-artigianato-terziario-altre-attivita/pagamento-premio-assicurativo-e-regolarita-impresa-con-dipendenti/autoliquidazione-impresa-con-dipendenti.html", "title": "Autoliquidazione - impresa con dipendenti", "publisher": "INAIL (inail.it)", "source_date": "Published 04/03/2024; last updated 09/01/2026", "checked": "2026-11-11", "supports": "Self-assessment by 16 February; F24; four quarterly instalments", "page_date": "Published 04/03/2024; last updated 09/01/2026" } ], "status": "confirmed", "next_change": null, "derived": "The 23.81% employer pension share is 33% minus the employee's 9.19%; no source states 23.81% directly, and no total employer rate exists because other items vary by sector and size.", "page_date": "30 January 2026", "our_sum": { "components": "the 33% pension (IVS) rate less the employee share of 9.19% leaves 23.81% for the employer; the other INPS items and INAIL vary by sector and size, so no total employer rate is given.", "checks": [ { "parts": [ 33, -9.19 ], "total": 23.81 } ] }, "url": "https://octagonpeople.com/employing-in-europe/italy#employer-social-security" }, "payroll_tax_withholding": { "value": "Employer withholds (sostituto d'imposta); F24 by the 16th of the following month", "unit": "monthly payment; annual Certificazione Unica (16 March) and Modello 770 (31 October) to the Agenzia delle Entrate", "effective_from": null, "display": "Employers withhold income tax and pay it via F24 by the 16th of the next month; annual returns to the Agenzia delle Entrate are the Certificazione Unica (16 March) and Modello 770 (31 October).", "detail": [ "Authority: Agenzia delle Entrate, https://www.agenziaentrate.gov.it", "Withholding agents (sostituti d'imposta) are those listed in DPR 600/1973 art. 23; payment by the 16th under D.Lgs. 241/1997 art. 18 (DPR 602/1973 art. 8: month after the withholding).", "Certificazione Unica 2026 (tax year 2025): to the employee and transmitted to the Agenzia by 16 March 2026.", "Modello 770/2026: by 31 October 2026 (2 November 2026 in practice, as 31 October fell on a Saturday); from tax year 2025, withholding agents with up to five employees may use a simplified data system instead (D.Lgs. 1/2024 art. 16).", "Social security (INPS): contributions paid by the 16th of the following month (F24); monthly UniEmens return by the last day of the following month." ], "source_url": "https://www.agenziaentrate.gov.it/portale/770-2026/che-cos-imprese", "source_title": "770/2026 - Che cos'è", "source_publisher": "Agenzia delle Entrate (agenziaentrate.gov.it)", "source_date": "Ultimo aggiornamento: 5 marzo 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.agenziaentrate.gov.it/portale/documents/20143/9771798/770_istr_2026.pdf/6175653a-80b7-42a6-cd77-4e48609d0dfc?t=1772197125449", "title": "Modello 770 - 2026 Redditi 2025 - Istruzioni per la compilazione", "publisher": "Agenzia delle Entrate (agenziaentrate.gov.it)", "source_date": "not shown (file timestamp 27 February 2026)", "checked": "2026-11-11", "supports": "Who files (withholding agents under DPR 600/1973 art. 23); 770/2026 due 31 October 2026; CU due 16 March", "page_date": null }, { "url": "https://www.agenziaentrate.gov.it/portale/certificazione-unica-2026/che-cos-enti", "title": "Che cos'è - Certificazione unica 2026", "publisher": "Agenzia delle Entrate (agenziaentrate.gov.it)", "source_date": "Ultimo aggiornamento: 16 gennaio 2026", "checked": "2026-11-11", "supports": "CU to employee and to the Agenzia by 16 March 2026; 770 deadline 2 November 2026 as 31 October fell on a Saturday", "page_date": "Ultimo aggiornamento: 16 gennaio 2026" }, { "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-07-09;241~art18!vig=2026-11-11", "title": "DECRETO LEGISLATIVO 9 luglio 1997, n. 241, art. 18 (Termini di versamento)", "publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "Testo in vigore dal 24-12-1998 al 31-12-2026", "checked": "2026-11-11", "supports": "F24 sums paid by the 16th of the month of the deadline", "page_date": "Testo in vigore dal 24-12-1998 al 31-12-2026" }, { "url": "https://www.inps.it/it/it/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-le-imprese/Denuncia-UNIEMENS-ed-Estratto-Conto-contributivo-del-lavoratore.html", "title": "Denuncia UNIEMENS ed Estratto Conto contributivo del lavoratore", "publisher": "INPS (inps.it)", "source_date": "Pubblicazione: 07 dicembre 2020; Ultimo aggiornamento: 15 ottobre 2024", "checked": "2026-11-11", "supports": "UniEmens monthly return by the last day of the following month", "page_date": "Pubblicazione: 07 dicembre 2020; Ultimo aggiornamento: 15 ottobre 2024" }, { "url": "https://www.inps.it/it/it/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-le-imprese/pagamento-dei-contributi-previdenziali.html", "title": "Pagamento dei contributi previdenziali", "publisher": "INPS (inps.it)", "source_date": "Pubblicazione: 19 giugno 2020; Ultimo aggiornamento: 15 ottobre 2024", "checked": "2026-11-11", "supports": "INPS contributions paid by the 16th of the following month", "page_date": "Pubblicazione: 19 giugno 2020; Ultimo aggiornamento: 15 ottobre 2024" } ], "status": "confirmed", "next_change": { "value": "Same deadlines; legal basis moves to the Testo unico versamenti e riscossione (D.Lgs. 33/2025): art. 8 (payment by the 16th) and art. 33 (withholding on employment income), replacing D.Lgs. 241/1997 art. 18, DPR 602/1973 art. 8 and DPR 600/1973 art. 23", "effective_from": "2027-01-01", "status": "published", "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2025-03-24;33", "source_title": "DECRETO LEGISLATIVO 24 marzo 2025, n. 33 - Testo unico in materia di versamenti e di riscossione", "source_date": "Vigente al 11-11-2026; art. 243 (start 1 January 2027) as amended by DL 31 December 2025, n. 200" }, "page_date": "Ultimo aggiornamento: 5 marzo 2026", "url": "https://octagonpeople.com/employing-in-europe/italy#payroll-tax" }, "salary_payments": { "value": "13 (13th month); 14 under some CCNLs", "unit": "payments a year", "effective_from": null, "display": "A 13th month is binding by decree for industrial employers and otherwise comes from national collective agreements; some agreements, such as the commerce and services CCNL, add a 14th month.", "detail": [ "DPR 1070/1960 makes the 1946 industry interconfederal agreement binding on all employees of industrial firms; its art. 17 grants the Christmas bonus (gratifica natalizia, 200 hours) to blue-collar and the 13th month to white-collar staff, pro rata for part years.", "Outside industry, additional monthly payments are set by the CCNL; DL 62/2026 art. 7(4-bis) counts them ('mensilità aggiuntive') in the fair-pay package.", "14th month: by agreement only, e.g. the Confcommercio tertiary CCNL (CNEL code H011), per the CNEL study of March 2026.", "No statutory holiday allowance separate from pay was identified." ], "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1960-07-28;1070", "source_title": "DECRETO DEL PRESIDENTE DELLA REPUBBLICA 28 luglio 1960, n. 1070 - Norme per la disciplina del trattamento economico del lavoratori dipendenti dalle imprese industriali", "source_publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "GU n. 248 of 10-10-1960; Testo in vigore dal 25-10-1960", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gazzettaufficiale.it/eli/id/2026/06/27/26G00128/sg", "title": "LEGGE 25 giugno 2026, n. 112 (conversion of DL 62/2026), annex: new art. 7(4-bis)", "publisher": "Gazzetta Ufficiale della Repubblica Italiana (gazzettaufficiale.it)", "source_date": "GU Serie Generale n. 147 of 27 June 2026", "checked": "2026-11-11", "supports": "Additional monthly payments ('mensilità aggiuntive') are defined by the CCNLs", "page_date": "GU Serie Generale n. 147 of 27 June 2026" }, { "url": "https://www.cnel.it/media/docs/default-source/casi-e-materiali/c-m-n-37.pdf", "title": "Prove di equivalenza contrattuale e dumping salariale: il caso del terziario di mercato (Casi e materiali n. 37/2026)", "publisher": "CNEL - Consiglio nazionale dell'economia e del lavoro (cnel.it)", "source_date": "March 2026 (approved 11 March 2026)", "checked": "2026-11-11", "supports": "The 14th month exists in the Confcommercio tertiary CCNLs and is absent in the competing ANPIT agreements", "page_date": "March 2026 (approved 11 March 2026)" } ], "status": "confirmed", "next_change": null, "page_date": "GU n. 248 of 10-10-1960; Testo in vigore dal 25-10-1960", "url": "https://octagonpeople.com/employing-in-europe/italy#salary-payments" }, "annual_leave": { "value": "4 weeks", "unit": "paid annual leave, minimum, whatever the working week (20 working days on a five-day week)", "effective_from": null, "display": "Employees are entitled to at least four weeks' paid annual leave; at least two weeks are taken in the year earned and the rest within 18 months after it.", "detail": [ "D.Lgs. 66/2003 art. 10(1): at least four weeks a year; two weeks (consecutive if the employee asks) in the year of accrual, the other two within the next 18 months, unless the CCNL provides otherwise.", "Art. 10(2): the four-week minimum cannot be replaced by pay in lieu except on termination.", "CCNLs may grant more." ], "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2003-04-08;66~art10", "source_title": "DECRETO LEGISLATIVO 8 aprile 2003, n. 66, art. 10 (Ferie annuali)", "source_publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "Testo in vigore dal 1-9-2004", "checked": "2026-11-11", "more_sources": [], "status": "confirmed", "next_change": null, "page_date": "Testo in vigore dal 1-9-2004", "url": "https://octagonpeople.com/employing-in-europe/italy#annual-leave" }, "sick_pay": { "value": "INPS from day 4: 50% to day 20, 66.66% to day 180; advanced by employer; days 1-3 per CCNL", "unit": "percent of average daily pay; maximum 180 days a calendar year (permanent contracts)", "effective_from": null, "display": "INPS pays sickness benefit from day 4: 50% of average daily pay to day 20, then 66.66% up to 180 days a year, advanced by the employer; the first three days depend on the CCNL.", "detail": [ "Days 1-3: borne entirely by the employer if the employment contract (CCNL) provides for it.", "Benefit 50% from day 4 to day 20 and 66.66% from day 21 to day 180.", "Maximum 180 days per calendar year on permanent contracts; on fixed-term contracts, days worked in the previous 12 months (minimum 30, maximum 180).", "Usually advanced by the employer in the payslip and offset against contributions (conguaglio via UniEmens).", "INPS lists the benefit for blue-collar workers in industry and blue- and white-collar workers in the tertiary and services sector; other categories follow their sector rules and the CCNL." ], "source_url": "https://www.inps.it/it/it/dettaglio-approfondimento.schede-informative.indennit--di-malattia-e-visite-mediche-di-controllo.html", "source_title": "Indennità di malattia/degenza ospedaliera e visite mediche di controllo", "source_publisher": "INPS (inps.it)", "source_date": "Pubblicazione: 3 aprile 2017; Ultimo aggiornamento: 21 settembre 2026", "checked": "2026-11-11", "more_sources": [], "status": "confirmed", "next_change": null, "page_date": "Pubblicazione: 3 aprile 2017; Ultimo aggiornamento: 21 settembre 2026", "url": "https://octagonpeople.com/employing-in-europe/italy#sick-pay" }, "foreign_employer_registration": { "value": "INPS employer registration (matricola) for contributions; no Italian tax withholding without a permanent establishment", "unit": "registration", "effective_from": null, "display": "A foreign employer without an Italian permanent establishment need not withhold Italian income tax, but must pay Italian social contributions for staff working in Italy and register with INPS as an employer.", "detail": [ "Tax: non-resident companies are withholding agents only for pay through an Italian permanent establishment or fixed base; without one, no withholding duty (Agenzia delle Entrate ruling 312/2019, citing DPR 600/1973 art. 23 and Finance Ministry circ. 326/1997).", "Caution: staff who habitually conclude contracts for the company may create a permanent establishment (personal PE), which would bring withholding duties.", "Social security: INPS states that for an employee of an Italian or foreign employer operating in Italy, contributions are paid in Italy under the rules for employees.", "Registration: online INPS 'Iscrizione e Variazione azienda' procedure using the employer's codice fiscale, directly or through an authorised intermediary (labour consultant, Law 12/1979 art. 1); INPS then issues the matricola." ], "source_url": "https://www.agenziaentrate.gov.it/portale/documents/20143/1654699/Risposta+n.+312+del+2019.pdf/fd85e15f-d760-eada-9f28-6da057837e0c/", "source_title": "Risposta n. 312 - Adempimenti del sostituto di imposta da parte di soggetto estero non residente (Articolo 23, comma 1, DPR 600/1973)", "source_publisher": "Agenzia delle Entrate (agenziaentrate.gov.it)", "source_date": "July 2019 (listed in the Agenzia's 'Luglio 2019' rulings index; 24 July 2019 per secondary sources; no date printed in the PDF text)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.inps.it/it/it/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-le-imprese/lavoratori-che-si-spostano-nell-UE--contributi-previ.html", "title": "Lavoratori che si spostano nell'UE: contributi previdenziali", "publisher": "INPS (inps.it)", "source_date": "Pubblicazione: 19 giugno 2020; Ultimo aggiornamento: 16 ottobre 2024", "checked": "2026-11-11", "supports": "Contributions are paid in Italy for employees of an Italian or foreign employer operating in Italy", "page_date": "Pubblicazione: 19 giugno 2020; Ultimo aggiornamento: 16 ottobre 2024" }, { "url": "https://www.inps.it/it/it/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-le-imprese/registrarsi-come-datore-di-lavoro.html", "title": "Registrarsi come datore di lavoro", "publisher": "INPS (inps.it)", "source_date": "Pubblicazione: 19 giugno 2020; Ultimo aggiornamento: 16 ottobre 2024", "checked": "2026-11-11", "supports": "Employer registration with INPS online, with codice fiscale, directly or via intermediaries under Law 12/1979 art. 1; matricola issued", "page_date": "Pubblicazione: 19 giugno 2020; Ultimo aggiornamento: 16 ottobre 2024" } ], "status": "partial", "next_change": null, "page_date": "July 2019", "open_point": "Being confirmed with the authority: how an employer with no establishment in Italy registers with INPS and pays the contributions. The tax position is confirmed by a ruling of the Agenzia delle Entrate.", "url": "https://octagonpeople.com/employing-in-europe/italy#foreign-employer" }, "pension": { "value": "INPS state pension via IVS contributions; TFR severance accrual; auto-enrolment of first-time private-sector hires since 2026-07-01 (60-day opt-out)", "unit": "scheme", "effective_from": "2026-07-01", "display": "Contributions fund the INPS state pension; employers also accrue severance (TFR) and, since 1 July 2026, enrol first-time private-sector hires automatically in a supplementary pension fund unless they opt out within 60 days.", "detail": [ "State pension: INPS, financed by the 33% IVS contribution (see employer_social_security).", "TFR (Civil Code art. 2120): on any termination, a yearly accrual equal to annual pay divided by 13.5, revalued each 31 December at 1.5% plus 75% of the ISTAT price index increase.", "D.Lgs. 252/2005 art. 8(7)-(7-quinquies), as amended by Law 199/2025: first-time private-sector hires (domestic workers excluded) join automatically the collective fund in the applicable agreements (if several, the one with most members in the firm; if none, the residual fund) with the whole TFR and the contractual employer and employee contributions.", "Opt-out within 60 days of hiring (keep TFR under art. 2120 or choose another fund); payments start the month after the 60 days, backdated to the hiring date.", "Employee contribution not compulsory if annual gross pay is below the INPS social allowance (assegno sociale).", "Hires who are not first-time and already have a TFR-fed fund are also enrolled automatically unless they choose within 60 days (art. 8(9-bis)).", "Deduction limit for supplementary pension contributions raised from EUR 5,164.57 to EUR 5,300 from tax year 2026 (art. 8(4))." ], "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2005-12-05;252~art8", "source_title": "DECRETO LEGISLATIVO 5 dicembre 2005, n. 252, art. 8 (Finanziamento)", "source_publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "Testo in vigore dal 1-1-2026; note (26): Law 199/2025 art. 1(202) and (205) apply the changes from 1 July 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://lavoro.gov.it/previdenza-complementare/le-direttive-covip-materia-di-adesione-automatica", "title": "Le Direttive COVIP in materia di adesione automatica", "publisher": "Ministero del lavoro e delle politiche sociali - Portale sulla Previdenza Complementare (lavoro.gov.it)", "source_date": "not shown (refers to COVIP deliberation of 19 June 2026)", "checked": "2026-11-11", "supports": "Applies to hiring contracts from 1 July 2026; all private-sector employees except domestic workers and public employees; 60-day written opt-out; residual fund COMETA where no agreement; earlier hires keep the old rules", "page_date": null }, { "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:codice.civile:1942-03-16;262:2~art2120", "title": "Codice civile, art. 2120 (Disciplina del trattamento di fine rapporto)", "publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "Testo in vigore dal 11-4-1991", "checked": "2026-11-11", "supports": "TFR accrual: annual pay divided by 13.5; revaluation 1.5% plus 75% of ISTAT index", "page_date": "Testo in vigore dal 11-4-1991" } ], "status": "confirmed", "next_change": null, "page_date": "Testo in vigore dal 1-1-2026; note (26): Law 199/2025 art. 1(202) and (205) apply the changes from 1 July 2026", "url": "https://octagonpeople.com/employing-in-europe/italy#pension" }, "probation_and_notice": { "value": "Probation max 6 months (fixed-term: 1 day per 15 calendar days, 2-15 days up to 6 months, max 30 days for 6-12 months); notice length set by CCNL", "unit": "maximum probation; statutory notice duty with length by collective agreement", "effective_from": "2025-01-12", "display": "Probation may not exceed six months, or less under the collective agreement, and is proportionate for fixed-term contracts; statutory notice exists but its length is set by the collective agreement (CCNL).", "detail": [ "Civil Code art. 2096: probation must be agreed in writing; either party may end it without notice or indemnity.", "D.Lgs. 104/2022 art. 7(1): probation may not exceed six months, subject to shorter CCNL terms.", "Art. 7(2), as amended by Law 203/2024 art. 13 (in force 12 January 2025): fixed-term contracts get one day of actual work per 15 calendar days, at least 2 and at most 15 days for contracts up to six months, at most 30 days for six to twelve months; no new probation on renewal for the same duties.", "Civil Code art. 2118: either party may end an open-ended contract by giving notice on the terms set by the 'norme corporative', custom or equity (today the CCNL); pay in lieu if no notice is given." ], "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2022-06-27;104~art7", "source_title": "DECRETO LEGISLATIVO 27 giugno 2022, n. 104, art. 7 (Durata massima del periodo di prova)", "source_publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "Testo in vigore dal 12-1-2025", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-13;203~art13", "title": "LEGGE 13 dicembre 2024, n. 203, art. 13 (Durata del periodo di prova)", "publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "Testo in vigore dal 12-1-2025", "checked": "2026-11-11", "supports": "Fixed-term probation formula inserted into D.Lgs. 104/2022 art. 7(2)", "page_date": "Testo in vigore dal 12-1-2025" }, { "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:codice.civile:1942-03-16;262:2~art2118", "title": "Codice civile, art. 2118 (Recesso dal contratto a tempo indeterminato)", "publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "Testo in vigore dal 19-4-1942", "checked": "2026-11-11", "supports": "Notice duty; length by 'norme corporative', custom or equity; indemnity in lieu", "page_date": "Testo in vigore dal 19-4-1942" }, { "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:codice.civile:1942-03-16;262:2~art2096", "title": "Codice civile, art. 2096 (Assunzione in prova)", "publisher": "Normattiva (Presidenza del Consiglio dei Ministri / IPZS)", "source_date": "Testo in vigore dal 1-1-1981", "checked": "2026-11-11", "supports": "Written probation clause; termination during probation without notice or indemnity", "page_date": "Testo in vigore dal 1-1-1981" }, { "url": "https://www.cnel.it/media/docs/default-source/casi-e-materiali/c-m-n-37.pdf", "title": "Prove di equivalenza contrattuale e dumping salariale: il caso del terziario di mercato (Casi e materiali n. 37/2026)", "publisher": "CNEL (cnel.it)", "source_date": "March 2026", "checked": "2026-11-11", "supports": "CCNLs regulate probation and notice ('periodo di prova, preavviso') among their basic terms", "page_date": "March 2026" } ], "status": "confirmed", "next_change": null, "page_date": "Testo in vigore dal 12-1-2025", "url": "https://octagonpeople.com/employing-in-europe/italy#probation-and-notice" } } }, { "code": "FR", "name": "France", "currency": "EUR", "url": "https://octagonpeople.com/employing-in-europe/france", "facts": { "minimum_wage": { "value": "EUR 12.31", "unit": "per hour, gross, employees aged 18 and over (EUR 1,867.02 per month on a 35-hour week)", "effective_from": "2026-06-01", "display": "France's statutory minimum wage (Smic) is EUR 12.31 gross an hour from 1 June 2026, or EUR 1,867.02 a month on 35 hours; under-18s with under six months' experience may receive 10% or 20% less.", "detail": [ "1 January to 31 May 2026: EUR 12.02 an hour, EUR 1,823.03 a month (35-hour week)", "From 1 June 2026: EUR 12.31 an hour, EUR 1,867.02 a month (35-hour week), after an automatic mid-year rise of 2.41%", "Aged 17 to 18 with under six months' experience in the sector: 10% reduction, EUR 11.08 an hour (EUR 1,680.32 a month)", "Under 17 with under six months' experience in the sector: 20% reduction, EUR 9.85 an hour (EUR 1,493.62 a month)", "Mayotte: EUR 9.56 an hour (EUR 1,449.93 a month) from 1 June 2026", "Apprentices and professionalisation contracts have separate reduced rates", "Collective agreements usually set their own minimums; where one is below the Smic, the employer pays a top-up to reach the Smic", "Revalued every 1 January, and automatically during the year when consumer prices rise by at least 2%" ], "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/montant-smic.html", "source_title": "Montant du Smic", "source_publisher": "Urssaf (urssaf.fr)", "source_date": "Mis à jour le 01 juin 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2300", "title": "Smic (salaire minimum interprofessionnel de croissance)", "publisher": "Service Public / Direction de l'information légale et administrative (Premier ministre)", "source_date": "Vérifié le 01 juin 2026", "checked": "2026-11-11", "supports": "Current amounts (hourly, monthly, annual), the under-18 reduced amounts, revaluation rules, legal basis (Arrêté du 22 mai 2026)", "page_date": "Vérifié le 01 juin 2026" }, { "url": "https://www.service-public.gouv.fr/particuliers/actualites/A18916", "title": "Le Smic va augmenter le 1er juin", "publisher": "Service Public / DILA (Premier ministre)", "source_date": "Publié le 18 mai 2026", "checked": "2026-11-11", "supports": "Rise of 2.41% on 1 June 2026; earlier 2026 values EUR 12.02 and EUR 1,823.03", "page_date": "Publié le 18 mai 2026" }, { "url": "https://travail-emploi.gouv.fr/le-smic-salaire-minimum-de-croissance", "title": "Le SMIC (salaire minimum de croissance)", "publisher": "Ministère du Travail et des Solidarités (travail-emploi.gouv.fr)", "source_date": "Publié le 21/09/2015, mis à jour le 28/05/2026", "checked": "2026-11-11", "supports": "EUR 12.31 from 1 June 2026; applies to private-sector employees aged at least 18; 10% and 20% reductions for under-18s; precedent of the 1 November 2024 early revaluation", "page_date": "Publié le 21/09/2015, mis à jour le 28/05/2026" }, { "url": "https://code.travail.gouv.fr/code-du-travail/d3231-3", "title": "D3231-3 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 01/05/2008", "checked": "2026-11-11", "supports": "Statutory reduction of 20% before 17 and 10% between 17 and 18, removed after six months' practice in the sector", "page_date": "Mis à jour le 01/05/2008" } ], "status": "confirmed", "next_change": { "value": "Rise of 1.6% announced (net monthly Smic about EUR 1,501.60); new gross hourly and monthly amounts not yet published", "effective_from": "2026-12-01", "status": "announced", "source_url": "https://www.info.gouv.fr/actualite/conference-sociale-hausse-du-smic-de-1-6", "source_title": "Conférence sociale : hausse du SMIC de 1,6 %", "source_date": "Publié le 9 novembre 2026, modifié le 10 novembre 2026" }, "page_date": "Mis à jour le 01 juin 2026", "url": "https://octagonpeople.com/employing-in-europe/france#minimum-wage" }, "employer_social_security": { "value": "Health 13%, old age 10.66%, family 5.25%, unemployment 4%, AGIRC-ARRCO 6.01% (up to ceiling), plus smaller levies; ceiling EUR 4,005 a month", "unit": "percent of gross pay, employer share, private sector, 2026", "effective_from": "2026-01-01", "display": "Main 2026 employer rates: health 13%, old age 10.66% (8.55% capped at EUR 4,005 a month), family 5.25%, unemployment 4%, AGIRC-ARRCO pension 6.01%; a general reduction applies below three times the minimum wage.", "detail": [ "Health, maternity, invalidity, death: 13% (the reduced 7% rate now applies only to employers with specific zoned or overseas exemptions and some special regimes)", "Old age (basic state pension): 8.55% up to the ceiling plus 2.11% on total pay (uncapped rate up from 2.02% on 1 January 2026)", "Family allowances: 5.25% (reduced 3.45% rate kept only for the same limited cases)", "Solidarity contribution for autonomy (CSA): 0.30%", "Unemployment insurance: 4.00% up to EUR 192,240 in 2026; AGS wage-guarantee levy 0.25% on the same base", "FNAL housing levy: 0.10% up to the ceiling (under 50 employees) or 0.50% on total pay (50 or more)", "Social dialogue contribution 0.016%; work accidents (AT/MP) at a rate notified by the Carsat; training levy 0.55% (under 11 employees) or 1%; apprenticeship tax 0.59% plus 0.09%; mobility levy (11 or more employees) set locally", "AGIRC-ARRCO complementary pension, employer share: 4.72% up to the ceiling and 12.95% from one to eight ceilings, plus CEG 1.29% / 1.62% and CET 0.21% where pay exceeds the ceiling", "Social security ceiling (PASS) 2026: EUR 48,060 a year, EUR 4,005 a month", "General degressive reduction (RGDU) 2026: on pay under 3 Smic (Smic at 1 January 2026), maximum coefficient 0.3981 (under 50 employees) or 0.4021 (50 or more)" ], "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "source_title": "Taux de cotisations - Secteur privé", "source_publisher": "Urssaf (urssaf.fr)", "source_date": "Mis à jour le 01 janvier 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/plafonds-securite-sociale.html", "title": "Plafonds de la Sécurité sociale", "publisher": "Urssaf (urssaf.fr)", "source_date": "Mis à jour le 01 janvier 2026", "checked": "2026-11-11", "supports": "2026 ceiling: EUR 48,060 a year, EUR 4,005 a month", "page_date": "Mis à jour le 01 janvier 2026" }, { "url": "https://www.urssaf.fr/accueil/actualites/informations-nouvelle-annee.html", "title": "Ce qu'il faut savoir au 1er janvier 2026", "publisher": "Urssaf (urssaf.fr)", "source_date": "Mis à jour le 13 juillet 2026", "checked": "2026-11-11", "supports": "RGDU replaces the reduced health and family rates from 2026 (reduced rates kept only for zoned/overseas exemptions and some special regimes); RGDU parameters; uncapped old-age rate 2.02% to 2.11%", "page_date": "Mis à jour le 13 juillet 2026" }, { "url": "https://www.urssaf.fr/accueil/employeur/beneficier-exonerations/reduction-generale-cotisation.html", "title": "La réduction générale dégressive unique", "publisher": "Urssaf (urssaf.fr)", "source_date": "Mis à jour le 13 juillet 2026", "checked": "2026-11-11", "supports": "RGDU applies below 3 Smic at 1 January 2026; contributions covered, including AGIRC-ARRCO at 6.01%", "page_date": "Mis à jour le 13 juillet 2026" }, { "url": "https://reglementation.agirc-arrco.fr/home/baremes/listes-area/baremes-1/cotisations-au-regime-agirc-arrco-en-2026.html", "title": "Cotisations au régime Agirc-Arrco en 2026", "publisher": "Agirc-Arrco (reglementation.agirc-arrco.fr)", "source_date": "not shown (date d'application 1 janvier 2026; source Circulaire Agirc-Arrco 2025-16 SG-DRJ du 30 octobre 2025)", "checked": "2026-11-11", "supports": "AGIRC-ARRCO 2026 rates and employer/employee split", "page_date": null } ], "status": "confirmed", "next_change": { "value": "Ceiling (PASS) EUR 48,900 a year, EUR 4,075 a month", "effective_from": "2027-01-01", "status": "announced", "source_url": "https://www.urssaf.fr/accueil/actualites/plafond-annuel-securite-sociale.html", "source_title": "Plafond annuel de la Sécurité sociale, une augmentation prévue pour 2027", "source_date": "Mis à jour le 20 octobre 2026" }, "page_date": "Mis à jour le 01 janvier 2026", "our_sum": { "components": "old age 10.66% is 8.55% on pay up to the social security ceiling plus 2.11% on total pay.", "checks": [ { "parts": [ 8.55, 2.11 ], "total": 10.66 } ] }, "url": "https://octagonpeople.com/employing-in-europe/france#employer-social-security" }, "payroll_tax_withholding": { "value": "Employer, monthly via the DSN, by the 5th or 15th of the following month", "unit": "income tax withholding (prélèvement à la source) and social contributions in one monthly return", "effective_from": "2019-01-01", "display": "Employers withhold income tax at the rate the DGFiP tax authority sends and declare it with social contributions in the monthly DSN on net-entreprises.fr, due by the 5th or 15th of the following month.", "detail": [ "5th of the following month: employers with 50 or more employees who pay within the month worked", "15th of the following month: employers with fewer than 50 employees, and larger employers who pay in the month after the period worked", "A deadline falling on a public holiday or non-working day moves to the next working day", "Withheld tax is collected by SEPA B2B direct debit from the bank account registered in the employer's professional space on impots.gouv.fr", "Tax authority: Direction générale des Finances publiques (impots.gouv.fr); social contributions: Urssaf (urssaf.fr); filing portal: net-entreprises.fr", "Collectors that pay no French social contributions (for example for posted workers) file the PASRAU return instead, due on the 10th of the following month" ], "source_url": "https://www.impots.gouv.fr/les-modalites-du-prelevement-la-source-0", "source_title": "Les modalités du prélèvement à la source", "source_publisher": "Direction générale des Finances publiques (impots.gouv.fr)", "source_date": "Publié le 27/12/2018, modifié le 28/08/2023", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.urssaf.fr/accueil/employeur/gerer-entreprise/declaration-sociale-nominative.html", "title": "Déclarer les cotisations : la déclaration sociale nominative (DSN)", "publisher": "Urssaf (urssaf.fr)", "source_date": "Mis à jour le 09 novembre 2026", "checked": "2026-11-11", "supports": "Monthly mandatory DSN; 5th or 15th deadlines by headcount and pay timing; holiday roll-over", "page_date": "Mis à jour le 09 novembre 2026" } ], "status": "confirmed", "next_change": null, "page_date": "Publié le 27/12/2018, modifié le 28/08/2023", "url": "https://octagonpeople.com/employing-in-europe/france#payroll-tax" }, "salary_payments": { "value": "12 monthly payments; no statutory 13th month", "unit": "salary payments per year", "effective_from": null, "display": "Salary is paid monthly, 12 times a year; there is no statutory 13th month or holiday bonus, but such payments become mandatory where a contract, collective agreement, company custom or employer undertaking provides for them.", "detail": [ "Labour Code L3242-1: pay is monthly and paid once a month; an employee may ask for a mid-month advance of half the monthly pay", "13th-month, end-of-year and holiday bonuses are mandatory only if an employment contract, collective agreement, custom (usage) or unilateral employer undertaking provides for them", "Monthly pay does not apply to home workers, seasonal, intermittent and temporary employees" ], "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2301", "source_title": "Salaire, primes et avantages", "source_publisher": "Service Public / Direction de l'information légale et administrative (Premier ministre)", "source_date": "Vérifié le 01 juin 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://code.travail.gouv.fr/code-du-travail/l3242-1", "title": "L3242-1 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 01/05/2008", "checked": "2026-11-11", "supports": "Monthly pay, paid once a month (twelve months)", "page_date": "Mis à jour le 01/05/2008" } ], "status": "confirmed", "next_change": null, "page_date": "Vérifié le 01 juin 2026", "url": "https://octagonpeople.com/employing-in-europe/france#salary-payments" }, "annual_leave": { "value": "30 working days (5 weeks)", "unit": "per year, in jours ouvrables (six-day week: every day except the weekly rest day and public holidays)", "effective_from": null, "display": "Employees earn 2.5 working days of paid leave per month worked, up to 30 working days (five weeks) a year, counted on a six-day week; full-time and part-time staff have the same entitlement.", "detail": [ "2.5 jours ouvrables per month of actual work with the same employer, capped at 30 jours ouvrables", "Jours ouvrables: all days except the weekly rest day (usually Sunday) and public holidays not normally worked", "The employer may count in jours ouvrés (five-day week) if the result is at least equal", "During non-work-related sick leave, leave accrues at 2 days a month (24 a year)", "Reference period 1 June to 31 May unless a collective agreement sets another" ], "source_url": "https://code.travail.gouv.fr/code-du-travail/l3141-3", "source_title": "L3141-3 - Code du travail numérique", "source_publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 10/08/2016", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2258", "title": "Congés payés du salarié dans le secteur privé", "publisher": "Service Public / Direction de l'information légale et administrative (Premier ministre)", "source_date": "Vérifié le 30 avril 2026", "checked": "2026-11-11", "supports": "30 jours ouvrables = 5 weeks; full and part time; jours ouvrables definition; 2 days a month during non-occupational sick leave; reference period", "page_date": "Vérifié le 30 avril 2026" } ], "status": "confirmed", "next_change": null, "page_date": "Mis à jour le 10/08/2016", "url": "https://octagonpeople.com/employing-in-europe/france#annual-leave" }, "sick_pay": { "value": "Health insurance 50% from day 4 (up to 360 days in 3 years); employer top-up to 90% then two-thirds, after 1 year's service", "unit": "statutory sick pay, non-work-related illness", "effective_from": null, "display": "Health insurance (CPAM) pays 50% of basic daily pay from the fourth day; after one year's service the employer tops up to 90% for 30 days, then two-thirds for 30 days, from the eighth day.", "detail": [ "Daily allowance (IJ): 50% of basic daily wage (average gross pay of the last 3 months), pay counted up to 1.4 times the monthly Smic; maximum EUR 42.97 gross a day for stoppages from July 2026", "Three waiting days at the start of each stoppage; IJ due from the fourth day", "Up to 360 days of IJ over 3 years; up to 3 years for a long-term illness (ALD)", "Employer complement (Labour Code L1226-1, D1226-1 to D1226-5) after one year's service: 90% of gross pay for the first 30 days, then two-thirds for 30 days, minus the IJ received", "Each period lengthens by 10 days per full five years of service beyond the first year, to a maximum of 90 days each", "Employer complement starts after 7 days' absence (from day one for work accidents and occupational disease)", "Collective agreements often provide more, including pay during waiting days" ], "source_url": "https://www.ameli.fr/assure/remboursements/indemnites-journalieres/arret-maladie", "source_title": "Arrêt de travail pour maladie : les indemnités journalières du salarié", "source_publisher": "Assurance Maladie (ameli.fr)", "source_date": "01 septembre 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://code.travail.gouv.fr/code-du-travail/l1226-1", "title": "L1226-1 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 27/06/2026", "checked": "2026-11-11", "supports": "Employer complement for employees with one year's service; conditions", "page_date": "Mis à jour le 27/06/2026" }, { "url": "https://code.travail.gouv.fr/code-du-travail/d1226-1", "title": "D1226-1 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 01/05/2008", "checked": "2026-11-11", "supports": "90% for the first 30 days, two-thirds for the next 30", "page_date": "Mis à jour le 01/05/2008" }, { "url": "https://code.travail.gouv.fr/code-du-travail/d1226-2", "title": "D1226-2 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 20/07/2008", "checked": "2026-11-11", "supports": "Plus 10 days per five years' service, maximum 90 days each", "page_date": "Mis à jour le 20/07/2008" }, { "url": "https://code.travail.gouv.fr/code-du-travail/d1226-3", "title": "D1226-3 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 20/07/2008", "checked": "2026-11-11", "supports": "Seven-day waiting period for the employer complement (none for work accidents and occupational disease)", "page_date": "Mis à jour le 20/07/2008" }, { "url": "https://code.travail.gouv.fr/code-du-travail/d1226-5", "title": "D1226-5 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 01/05/2008", "checked": "2026-11-11", "supports": "Social security allowances are deducted from the employer complement", "page_date": "Mis à jour le 01/05/2008" } ], "status": "confirmed", "next_change": null, "page_date": "01 septembre 2026", "url": "https://octagonpeople.com/employing-in-europe/france#sick-pay" }, "foreign_employer_registration": { "value": "Possible: Urssaf Service Firmes Etrangeres for contributions; SIRET and DGFiP (SIEE) registration for income tax withholding", "unit": "registration for a foreign employer with no establishment in France", "effective_from": null, "display": "A foreign employer without a French establishment gets a SIRET number via the Guichet unique, then declares and pays contributions through Urssaf's Foreign Firms Service and withholds income tax via the monthly DSN.", "detail": [ "Social security: file the creation declaration on the INPI Guichet unique and the pre-hire declaration (DPAE); a SIRET number follows and Urssaf Service Firmes Etrangeres opens the employer account", "Contributions are then declared and paid monthly by DSN on net-entreprises.fr or through the free Titre Firmes Etrangeres (TFE) service", "Income tax: the employer needs a SIRET, a professional space on impots.gouv.fr and a SEPA bank account with a signed B2B mandate; the competent office is the Service des Impôts des Entreprises Etrangères (SIEE) of the Direction des Impôts des Non-Résidents", "A fiscal representative in France is required unless the employer is established in the EU or a listed country with assistance conventions (the list includes the United Kingdom, Norway, Japan and India, not the United States)", "Collectors paying no French social contributions file PASRAU instead of the DSN", "Since 2023, employers in the EU and assistance-convention countries whose French-resident employees stay under a foreign social security scheme and work in France only occasionally do not withhold; the employee pays instalments", "Workers posted from the EU or Switzerland: Urssaf Mobilité internationale decides the applicable legislation" ], "source_url": "https://www.urssaf.fr/accueil/services/services-employeurs/service-firmes-etrangeres.html", "source_title": "Le service Firmes étrangères", "source_publisher": "Urssaf (urssaf.fr)", "source_date": "Mis à jour le 31 mars 2025", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.impots.gouv.fr/les-modalites-du-prelevement-la-source-0", "title": "Les modalités du prélèvement à la source", "publisher": "Direction générale des Finances publiques (impots.gouv.fr)", "source_date": "Publié le 27/12/2018, modifié le 28/08/2023", "checked": "2026-11-11", "supports": "Foreign employers paying taxable French salaries must register (SIRET), withhold and remit PAS; SIEE competent; fiscal representative rules; PASRAU; 2023 occasional-teleworker exception", "page_date": "Publié le 27/12/2018, modifié le 28/08/2023" } ], "status": "confirmed", "next_change": null, "page_date": "Mis à jour le 31 mars 2025", "url": "https://octagonpeople.com/employing-in-europe/france#foreign-employer" }, "pension": { "value": "State basic pension via Urssaf contributions plus mandatory AGIRC-ARRCO complementary scheme", "unit": "mandatory pension schemes, private-sector employees", "effective_from": "2026-01-01", "display": "Employers fund the basic state pension through old-age contributions collected by Urssaf, and every private-sector employer must join the mandatory AGIRC-ARRCO complementary scheme, with membership automatic on the first DSN return.", "detail": [ "Basic pension (assurance vieillesse): employer 8.55% up to the ceiling plus 2.11% on total pay; employee 6.90% plus 0.40%", "AGIRC-ARRCO 2026, up to the ceiling (tranche 1): 7.87% (employer 4.72%, employee 3.15%); from one to eight ceilings (tranche 2): 21.59% (employer 12.95%, employee 8.64%)", "AGIRC-ARRCO balancing contributions: CEG 2.15% on tranche 1 (employer 1.29%) and 2.70% on tranche 2 (employer 1.62%); CET 0.35% (employer 0.21%) where pay exceeds the ceiling", "Membership is automatic with the first DSN; the fund depends on the collective agreement (IDCC) or the head-office department" ], "source_url": "https://www.agirc-arrco.fr/entreprises/mon-entreprise/embaucher-et-gerer-des-salaries/ladhesion-a-une-caisse-de-retraite/", "source_title": "Adhérer à une caisse de retraite complémentaire", "source_publisher": "Agirc-Arrco (agirc-arrco.fr)", "source_date": "not shown", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F15396", "title": "Retraite complémentaire dans le privé : Agirc-Arrco", "publisher": "Service Public / Direction de l'information légale et administrative (Premier ministre)", "source_date": "Vérifié le 01 novembre 2026", "checked": "2026-11-11", "supports": "Private-sector employees contribute to AGIRC-ARRCO obligatorily, on top of the basic Assurance retraite pension", "page_date": "Vérifié le 01 novembre 2026" }, { "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "title": "Taux de cotisations - Secteur privé", "publisher": "Urssaf (urssaf.fr)", "source_date": "Mis à jour le 01 janvier 2026", "checked": "2026-11-11", "supports": "Basic old-age contribution rates collected by Urssaf", "page_date": "Mis à jour le 01 janvier 2026" }, { "url": "https://reglementation.agirc-arrco.fr/home/baremes/listes-area/baremes-1/cotisations-au-regime-agirc-arrco-en-2026.html", "title": "Cotisations au régime Agirc-Arrco en 2026", "publisher": "Agirc-Arrco (reglementation.agirc-arrco.fr)", "source_date": "not shown (date d'application 1 janvier 2026)", "checked": "2026-11-11", "supports": "AGIRC-ARRCO 2026 rates and split", "page_date": null } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/france#pension" }, "probation_and_notice": { "value": "Probation max 2 / 3 / 4 months by category (renewable once, total 4 / 6 / 8); dismissal notice 1 month (6 months to 2 years' service), 2 months (2 years or more)", "unit": "permanent contracts (CDI)", "effective_from": null, "display": "Permanent-contract trial periods run up to two, three or four months by job category, renewable once if an extended branch agreement allows; dismissal notice is one month after six months' service, two after two years.", "detail": [ "Maximum trial period: 2 months for workers and employees, 3 months for supervisors and technicians, 4 months for managers (cadres)", "One renewal only if an extended branch agreement provides for it; total maximum 4, 6 and 8 months", "Dismissal notice (except gross misconduct): under 6 months' service set by law, collective agreement or local custom; 6 months to under 2 years: 1 month; 2 years or more: 2 months", "A more favourable notice or seniority rule in law, agreement, contract or custom prevails", "Resignation notice is set by law, collective agreement or, failing that, local and professional custom" ], "source_url": "https://code.travail.gouv.fr/code-du-travail/l1221-19", "source_title": "L1221-19 - Code du travail numérique", "source_publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 27/06/2008", "checked": "2026-11-11", "more_sources": [ { "url": "https://code.travail.gouv.fr/code-du-travail/l1221-21", "title": "L1221-21 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 27/06/2008", "checked": "2026-11-11", "supports": "One renewal under an extended branch agreement; totals 4, 6 and 8 months", "page_date": "Mis à jour le 27/06/2008" }, { "url": "https://code.travail.gouv.fr/code-du-travail/l1234-1", "title": "L1234-1 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 01/05/2008", "checked": "2026-11-11", "supports": "Statutory dismissal notice by seniority", "page_date": "Mis à jour le 01/05/2008" }, { "url": "https://code.travail.gouv.fr/code-du-travail/l1237-1", "title": "L1237-1 - Code du travail numérique", "publisher": "Ministère du Travail (code.travail.gouv.fr), Code du travail", "source_date": "Mis à jour le 01/05/2008", "checked": "2026-11-11", "supports": "Resignation notice set by law, agreement or custom", "page_date": "Mis à jour le 01/05/2008" } ], "status": "confirmed", "next_change": null, "page_date": "Mis à jour le 27/06/2008", "url": "https://octagonpeople.com/employing-in-europe/france#probation-and-notice" } } }, { "code": "CY", "name": "Cyprus", "currency": "EUR", "url": "https://octagonpeople.com/employing-in-europe/cyprus", "facts": { "minimum_wage": { "value": "EUR 1,088 per month (EUR 979 in the first six months)", "unit": "per month, gross, full-time; EUR 979 until six months' continuous employment with the same employer; pro rata for part-time; no age bands in the decree text read", "effective_from": "2026-01-01", "display": "The national minimum wage is EUR 1,088 gross a month full-time, or EUR 979 in the first six months with an employer; hotels have a separate decree, and domestic, farm and maritime work is excluded.", "detail": [ "EUR 1,088 gross a month for full-time work from 1 January 2026 (was EUR 1,000)", "EUR 979 gross a month until the employee completes six months' continuous employment with the same employer (was EUR 900)", "Part-time: the monthly minimum is adjusted in proportion to hours compared with the full-time schedule", "Excluded: domestic workers, agricultural and livestock workers, maritime workers", "Hotel industry: separate occupational minimum wages under the Hotel Industry Minimum Wages Decree 2025 (K.D.P. 55/2025), in force 1 January 2025", "Adjustment mechanism: first applied from 1 January 2024 and every two years after that" ], "source_url": "https://www.cylaw.org/KDP/data/2025_1_427.pdf", "source_title": "Το περί Κατωτάτου Ορίου Μισθών (Τροποποιητικό) Διάταγμα του 2025 (Κ.Δ.Π. 427/2025)", "source_publisher": "Official Gazette of the Republic of Cyprus, Third Annex Part I, No. 5989 (text via cylaw.org, Cyprus Bar Association)", "source_date": "2025-12-31 (Official Gazette No. 5989)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.mlsi.gov.cy/mlsi/dlr/dlr.nsf/All/D1A902172BF17250C22586870039FC93", "title": "1. Κατώτατος Μισθός / 1. Ποιο είναι το ύψος του κατώτατου μισθού, ποια επαγγέλματα καλύπτει και πότε αναπροσαρμόζεται;", "publisher": "Department of Labour Relations, Ministry of Labour and Social Insurance (mlsi.gov.cy)", "source_date": "not shown (footer copyright 2023; content reflects the 2025 decree)", "checked": "2026-11-11", "supports": "EUR 1,088 and EUR 979 rates, exclusions, hotel decree, two-yearly adjustment mechanism", "page_date": null }, { "url": "https://www.gov.cy/mlsi-li/mi-katigoriopoiimeno/katotatos-misthos/", "title": "Κατώτατος Μισθός", "publisher": "Labour Inspection Department (Υπηρεσία Επιθεωρήσεων), Ministry of Labour and Social Insurance (gov.cy)", "source_date": "Published 21 May 2026", "checked": "2026-11-11", "supports": "EUR 979 on hiring and EUR 1,088 after six months from 1 January 2026; part-time pro rata; exclusions", "page_date": "Published 21 May 2026" }, { "url": "https://www.gov.cy/ergasia-kai-koinonikes-asfaliseis/dilosi-tou-ypourgou-ergasias-kai-koinonikon-asfaliseon-gia-tin-afxisi-tou-ethnikou-katotatou-misthou/", "title": "Δήλωση του Υπουργού Εργασίας και Κοινωνικών Ασφαλίσεων κ. Μαρίνου Μουσιούττα για την αύξηση του Εθνικού Κατώτατου Μισθού", "publisher": "Ministry of Labour and Social Insurance and Secretariat of the Council of Ministers (gov.cy)", "source_date": "2025-12-27", "checked": "2026-11-11", "supports": "Cabinet decision of 23 December 2025; increases from EUR 1,000 to EUR 1,088 and from EUR 900 to EUR 979; in force 1 January 2026", "page_date": "27 December 2025" } ], "status": "confirmed", "next_change": null, "page_date": "31 December 2025 (Official Gazette No. 5989)", "url": "https://octagonpeople.com/employing-in-europe/cyprus#minimum-wage" }, "employer_social_security": { "value": "15.4% of pay (8.8% social insurance, 2.9% GESY, 2% Social Cohesion, 1.2% Redundancy, 0.5% HRDA); cap EUR 5,742 a month", "unit": "percent of gross pay, employer share, 2026; the 5,742 cap applies to social insurance, Redundancy Fund and HRDA levy", "effective_from": "2026-01-01", "display": "Employers pay 15.4% of pay: 8.8% social insurance, 2.9% health (GESY), 2% Social Cohesion Fund, 1.2% Redundancy Fund and 0.5% training levy (HRDA); the 8.8%, 1.2% and 0.5% stop above EUR 5,742 a month.", "detail": [ "Social Insurance Fund: employer 8.8%, employee 8.8%, state 5.2% of insurable earnings (22.8% in total)", "Maximum insurable earnings 2026: EUR 5,742 a month for monthly-paid employees (from 1 January 2026) and EUR 1,325 a week for weekly-paid employees (from 5 January 2026); applies to Social Insurance, Annual Leave (Central Holiday) Fund, Redundancy Fund and HRDA levy", "General Healthcare System (GESY): employer 2.90%, employee 2.65%; GESY is charged on income up to EUR 180,000 a year per person", "Social Cohesion Fund: employer 2%, on total earnings without a ceiling", "Redundancy Fund: employer 1.2%", "Human Resource Development Authority (HRDA) levy: employer 0.5% of insurable earnings, capped at the maximum insurable earnings (new Regulations K.D.P. 128/2026 in force 6 April 2026, same rate)", "Central Holiday Fund: employer contribution (from 8%) only where the employer is not exempted from contributing" ], "source_url": "https://sisweb.mlsi.gov.cy/anotato2025/", "source_title": "Γνωστοποίηση για το Ανώτατο Όριο Αποδοχών 2026 (Notice to employers regarding the maximum earnings subject to social insurance contributions, annual paid leave, redundancy fund and human resource authority development levy)", "source_publisher": "Social Insurance Services, Ministry of Labour and Social Insurance (sisweb.mlsi.gov.cy, SISnet user support site)", "source_date": "Notice dated December 2025; posted 15 January 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/", "title": "Social Insurance Registration and Contributions", "publisher": "Business in Cyprus, Point of Single Contact, Ministry of Energy, Commerce and Industry (gov.cy)", "source_date": "not shown (footer 2026)", "checked": "2026-11-11", "supports": "22.8% split 8.8% employer, 8.8% employee, 5.2% state; employer 1.2% Redundancy Fund, 0.5% HRDA, 2% Social Cohesion Fund; payment by end of following month", "page_date": null }, { "url": "https://www.cylaw.org/nomoi/enop/non-ind/2010_1_59/full.html", "title": "Ο περί Κοινωνικών Ασφαλίσεων Νόμος του 2010 (59(I)/2010), consolidated, article 5", "publisher": "cylaw.org (Cyprus Bar Association), consolidated legislation", "source_date": "consolidated to 40(I)/2025", "checked": "2026-11-11", "supports": "Statutory contribution schedule and actuarial-study proviso (see notes on 8.8% vs 8.9%)", "page_date": "Consolidated to 40(I)/2025" }, { "url": "https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/CFC7F0DD3FCB4E94C2257A170036EE4D/$file/Social%20Insurance%20in%20Cyprus.pdf", "title": "Social Insurance in Cyprus (guide)", "publisher": "Social Insurance Services, Ministry of Labour and Social Insurance (mlsi.gov.cy)", "source_date": "PDF created 30 November 2014", "checked": "2026-11-11", "supports": "22.8%: 8.8% employee, 8.8% employer, 5.2% state for the contribution year beginning on or after 1 January 2024", "page_date": "PDF created 30 November 2014" }, { "url": "https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/", "title": "Γενικό Σύστημα Υγείας (ΓεΣΥ)", "publisher": "Tax Department, Ministry of Finance (gov.cy)", "source_date": "not shown (footer 2026)", "checked": "2026-11-11", "supports": "GESY rates from 1 July 2020: employees 2.65%, employer withholding 2.90% (not counted towards EUR 180,000); income up to EUR 180,000", "page_date": null }, { "url": "https://www.gesy.org.cy/en-us/hiofinancing", "title": "Financing and Global Budget", "publisher": "Health Insurance Organisation (gesy.org.cy)", "source_date": "not shown (footer 2018-2022)", "checked": "2026-11-11", "supports": "Employers 2.90% at full implementation from 1 March 2020; EUR 180,000 annual maximum per natural person", "page_date": null }, { "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F", "title": "SDG - Contributions", "publisher": "Social Insurance Services, Single Digital Gateway (mlsi.gov.cy)", "source_date": "Last update 23/03/2021 (rates shown for 2020)", "checked": "2026-11-11", "supports": "Social Cohesion Fund 2% on total earnings without a maximum; Redundancy 1.2%; HRDA 0.5%; Central Holiday Fund from 8%", "page_date": "Last update 23/03/2021 (rates shown for 2020)" }, { "url": "https://www.cylaw.org/KDP/data/2026_1_128.pdf", "title": "Οι περί Αρχής Ανάπτυξης Ανθρώπινου Δυναμικού (Τέλος Καταβλητέο από τους Εργοδότες και Αυτοτελώς Εργαζομένους) Κανονισμοί του 2026 (Κ.Δ.Π. 128/2026)", "publisher": "Official Gazette of the Republic of Cyprus, No. 6004 (text via cylaw.org)", "source_date": "2026-03-11", "checked": "2026-11-11", "supports": "HRDA levy 0.5% of insurable earnings, capped at the maximum insurable earnings; payment by end of following month via the social insurance office; in force 6 April 2026", "page_date": "11 March 2026" } ], "status": "confirmed", "next_change": null, "derived": "The 15.4% total is Octagon's sum of the five published employer rates.", "page_date": "Notice dated December 2025; posted 15 January 2026", "our_sum": { "components": "social insurance 8.8%, health (GESY) 2.9%, Social Cohesion Fund 2%, Redundancy Fund 1.2% and training levy (HRDA) 0.5% make 15.4%.", "checks": [ { "parts": [ 8.8, 2.9, 2, 1.2, 0.5 ], "total": 15.4 } ] }, "url": "https://octagonpeople.com/employing-in-europe/cyprus#employer-social-security" }, "payroll_tax_withholding": { "value": "Employer, monthly return and payment by the end of the following month (Tax Department, Tax For All)", "unit": "PAYE income tax withholding (and GESY where paid through the Tax Department)", "effective_from": "2025-01-01", "display": "Employers withhold income tax (PAYE) and file a monthly withholding return through the Tax Department's Tax For All portal, paying by the end of the following month, plus an annual employer return.", "detail": [ "Authority: Tax Department, Ministry of Finance (https://www.gov.cy/mof-tfa/); returns and payments only through Tax For All (TFA) since 22 August 2025", "Monthly employer withholding returns (TD7) mandatory from 1 January 2025; each monthly return lists each employee's tax identification number and withholdings", "Payment only after the monthly return is filed; payment due by the end of the month following the month of withholding; 1% surcharge per month of delay and interest after a further month", "Annual employer withholding return (TD7) reconciles the monthly returns; the 2025 annual return deadline was extended to 30 November 2026", "Social insurance and related fund contributions are paid separately to the Social Insurance Services through SISnet by the end of the month following the contribution month" ], "source_url": "https://www.gov.cy/mof-tfa/documents/faqs-diloseis-parakratisis-f-e-kai-eisforon/", "source_title": "Συχνές Ερωτήσεις Δηλώσεων Παρακράτησης Φ.Ε. και Εισφορών (PAYE)", "source_publisher": "Tax Department, Ministry of Finance, Tax For All (gov.cy/mof-tfa)", "source_date": "Published 13 June 2025", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gov.cy/mof-tfa/mi-katigoriopoiimeno/miniaies-kai-etisies-diloseis-parakratisis-foroy-eisodimatos-ergodoti-ypochreoseis-kai-nees-kataliktikes-imerominies/", "title": "Μηνιαίες και Ετήσιες Δηλώσεις Παρακράτησης Φόρου Εισοδήματος Εργοδότη", "publisher": "Tax Department, Ministry of Finance (gov.cy/mof-tfa)", "source_date": "Published 27 January 2026", "checked": "2026-11-11", "supports": "Employers who withhold monthly file 12 monthly returns and one annual return; the monthly return must precede payment", "page_date": "Published 27 January 2026" }, { "url": "https://www.gov.cy/oikonomia/parateinetai-i-prothesmia-ypovolis-etisias-dilosis-parakratisis-forou-eisodimatos-kai-eisforon-paye-gia-to-etos-2025/", "title": "Παρατείνεται η προθεσμία υποβολής Ετήσιας Δήλωσης Παρακράτησης Φόρου Εισοδήματος και Εισφορών (PAYE) για το έτος 2025", "publisher": "Tax Department (gov.cy)", "source_date": "2026-09-16", "checked": "2026-11-11", "supports": "2025 annual employer withholding return deadline extended to 30 November 2026; late-filing charges EUR 150 / 250 / 500", "page_date": "16 September 2026" }, { "url": "https://www.gov.cy/mof-tfa/mi-katigoriopoiimeno/ypovoli-tis-dilosis-ergodoti-parakratisis-foroy-kaieisforon-tf-7-meso-toy-systimatos-taxforall-tfa/", "title": "Υποβολή της Δήλωσης (Εργοδότη) Παρακράτησης Φόρου και Εισφορών (ΤΦ 7) μέσω του Συστήματος TaxForAll (TFA)", "publisher": "Tax Department (gov.cy/mof-tfa)", "source_date": "Published 20 August 2025", "checked": "2026-11-11", "supports": "TD7 filing and payment exclusively through TFA from 22 August 2025; monthly TD7 returns mandatory from January 2025", "page_date": "Published 20 August 2025" }, { "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/D5322D5E5CD6F735C22586A10044EC34?OpenDocument", "title": "Deadlines for payment of contributions (SDG, Employer Registration)", "publisher": "Social Insurance Services, Single Digital Gateway (mlsi.gov.cy)", "source_date": "Last update 23/03/2021", "checked": "2026-11-11", "supports": "Social insurance contributions due by the end of the calendar month following the contribution month; surcharge 3% rising to 27%", "page_date": "Last update 23/03/2021" } ], "status": "confirmed", "next_change": null, "page_date": "Published 13 June 2025", "url": "https://octagonpeople.com/employing-in-europe/cyprus#payroll-tax" }, "salary_payments": { "value": "No statutory 13th month (12 monthly payments; 13th or 14th only by agreement or practice)", "unit": "salary payments a year, private sector", "effective_from": null, "display": "There is no statutory 13th or 14th salary in the private sector; it is owed only where a collective agreement, the employment contract or established company practice provides it.", "detail": [ "No law obliges private-sector employers to pay a 13th or 14th salary", "Owed where it is in a collective agreement, an individual contract or other agreement, or established company practice (paid in previous years without a written agreement)", "Where owed, payment is enforceable under the Protection of Wages Law; the employer must state it in the written terms of employment (Transparent and Predictable Working Conditions Law 2023)" ], "source_url": "https://www.mlsi.gov.cy/mlsi/dlr/dlr.nsf/All/01ACE838986DDC64C22586870039FCB3", "source_title": "2. 13ος & 14ος Μισθός / 1. Είναι υποχρεωτική από το Νόμο η καταβολή 13ου ή/και 14ου μισθού;", "source_publisher": "Department of Labour Relations, Ministry of Labour and Social Insurance (mlsi.gov.cy)", "source_date": "not shown (footer copyright 2023)", "checked": "2026-11-11", "more_sources": [], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/cyprus#salary-payments" }, "annual_leave": { "value": "20 working days (5-day week); 24 working days (6-day week)", "unit": "minimum paid annual leave per leave year, for at least 48 weeks' work in the year", "effective_from": null, "display": "Employees are entitled to at least four weeks' paid annual leave: 20 working days on a five-day week or 24 working days on a six-day week (full leave year of 48 weeks' work).", "detail": [ "20 working days on a five-day week; 24 working days on a six-day week (Annual Paid Leave Law 8/1967, art. 5(1))", "Longer leave under law, custom or collective agreement replaces the statutory minimum", "Public holidays, maternity and paternity leave and days of sickness do not count as annual leave days; sickness, maternity, parental and paternity leave count as time worked for the entitlement", "Leave is paid by the employer directly or by the Central Holiday Fund; it can be replaced by money only on termination" ], "source_url": "https://www.cylaw.org/nomoi/enop/non-ind/1967_1_8/full.html", "source_title": "Ο περί Ετησίων Αδειών μετ' Απολαβών Νόμος του 1967 - 8/1967 (consolidated)", "source_publisher": "cylaw.org (Cyprus Bar Association), consolidated legislation", "source_date": "consolidated to 24(I)/2023", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/0/f97c6aa874903e10c225863a002d6ff9?OpenDocument", "title": "Απόσπαση Εργαζομένων - Όροι Εργοδότησης: Σημαντικές Πληροφορίες", "publisher": "Department of Labour Relations, Single Digital Gateway (mlsi.gov.cy)", "source_date": "Last update 29/01/2024", "checked": "2026-11-11", "supports": "At least four weeks a year: at least 20 working days on a five-day week and 24 on a six-day week; paid by employer or Central Holiday Fund; money in lieu only on termination", "page_date": "Last update 29/01/2024" } ], "status": "confirmed", "next_change": null, "page_date": "Consolidated to 24(I)/2023", "url": "https://octagonpeople.com/employing-in-europe/cyprus#annual-leave" }, "sick_pay": { "value": "State sickness benefit (Social Insurance Services) from day 4, up to 156 days; no statutory employer sick pay", "unit": "statutory sickness benefit per period of interruption of employment", "effective_from": null, "display": "Sickness benefit is paid by the Social Insurance Services from the fourth day of incapacity for up to 156 days; employers have no statutory duty to pay sick pay unless agreed.", "detail": [ "No benefit for the first three days of the period of interruption of employment", "Maximum 156 days of sickness benefit in each period of interruption of employment", "Employer sick pay and its length are a matter of collective agreement, contract or practice; without one the employer need not top up the benefit or pay the first three days", "Exception: employees in hotels and entertainment centres have a statutory right to fully paid sick leave from the employer, by length of service" ], "source_url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/0/f97c6aa874903e10c225863a002d6ff9?OpenDocument", "source_title": "Απόσπαση Εργαζομένων - Όροι Εργοδότησης: Σημαντικές Πληροφορίες (section Άδεια Ασθενείας)", "source_publisher": "Department of Labour Relations, Single Digital Gateway, Ministry of Labour and Social Insurance (mlsi.gov.cy)", "source_date": "Last update 29/01/2024", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.cylaw.org/nomoi/enop/non-ind/2010_1_59/full.html", "title": "Ο περί Κοινωνικών Ασφαλίσεων Νόμος του 2010 (59(I)/2010), consolidated, article 31", "publisher": "cylaw.org (Cyprus Bar Association), consolidated legislation", "source_date": "consolidated to 40(I)/2025", "checked": "2026-11-11", "supports": "No benefit for the first three days; maximum 156 days per period of interruption of employment", "page_date": "Consolidated to 40(I)/2025" } ], "status": "confirmed", "next_change": null, "page_date": "Last update 29/01/2024", "url": "https://octagonpeople.com/employing-in-europe/cyprus#sick-pay" }, "foreign_employer_registration": { "value": "SIS Employers' Register (form YKA 1-001) plus Tax Department TIN and employer registration (form T.D. 2001 emp); no Cypriot entity needed for EU/EEA/Swiss employers", "unit": "registration to run Cypriot payroll without a local entity", "effective_from": null, "display": "An employer based in another EU or EEA state or Switzerland can register directly with the Social Insurance Services and, for payroll tax, obtain a tax number and employer registration from the Tax Department.", "detail": [ "Social insurance: every employer employing employees in Cyprus registers with the Employers' Register of the Social Insurance Services (form YKA 1-001) before hiring; an employer established in another EU or EEA state or Switzerland submits the registration documents of its home company registry", "Employees: hiring declaration (YKA 1-003) and, if needed, the employee's social insurance registration (YKA 1-008)", "Tax: online registration in the Tax Department registry under 'Foreign Companies not registered in the Registrar of Companies' (incorporation certificate, registered office, directors, shareholders, registration reason letter) to obtain a tax identification number", "Tax employer registration: Form T.D. 2001 emp via Tax For All; a 'Foreign Company not registered in the Register of Companies' attaches evidence that it is an employer in the Republic" ], "source_url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/5BA87C4FA1B58DFCC22586A1004238E1?OpenDocument", "source_title": "Registration of the Employer with registered office in another EU, EEA Member State or in Switzerland", "source_publisher": "Social Insurance Services, Single Digital Gateway, Ministry of Labour and Social Insurance (mlsi.gov.cy)", "source_date": "Last update 23/03/2021", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/A0E4DA6A3979A4EAC22586A100418A7A?OpenDocument", "title": "Employer Registration: General information", "publisher": "Social Insurance Services, Single Digital Gateway (mlsi.gov.cy)", "source_date": "Last update 14/04/2021 (section page)", "checked": "2026-11-11", "supports": "Every employer who employs employees in Cyprus must register with the SIS Employers' Register", "page_date": "Last update 14/04/2021 (section page)" }, { "url": "https://www.gov.cy/media/sites/29/2026/01/%CE%88%CE%BD%CF%84%CF%85%CF%80%CE%BF-%CE%95%CE%B3%CE%B3%CF%81%CE%B1%CF%86%CE%AE%CF%82-%CE%91%CE%BA%CF%8D%CF%81%CF%89%CF%83%CE%B7%CF%82-English.pdf", "title": "Registration/Deregistration as an Employer (Form T.D. 2001 emp) 2025", "publisher": "Tax Department, Ministry of Finance (gov.cy)", "source_date": "Form 2025 (PDF created 6 June 2025; uploaded January 2026)", "checked": "2026-11-11", "supports": "Employer registration with the Tax Department via TFA; foreign company not registered in the Register of Companies attaches evidence of being an employer in the Republic", "page_date": "Form 2025" }, { "url": "https://www.gov.cy/media/sites/29/2024/07/NON-INDIVIDUALS-REQUIRED-DOCUMENTS.pdf", "title": "Required Documents (online registration, non-individuals)", "publisher": "Tax Department, Ministry of Finance (gov.cy, linked from Tax For All 'Online Registration Guides', posted 23 January 2025)", "source_date": "PDF created 6 January 2024", "checked": "2026-11-11", "supports": "Tax registry category 'Foreign Companies registered not registered in the Registrar of Companies' and the documents required", "page_date": "PDF created 6 January 2024" } ], "status": "partial", "next_change": null, "page_date": "Last update 23/03/2021", "open_point": "Being confirmed with the authority: whether an employer based outside the EU, the EEA and Switzerland, with no Cypriot entity, can register with the Social Insurance Services. The Tax Department registration applies to any foreign company not registered in Cyprus.", "url": "https://octagonpeople.com/employing-in-europe/cyprus#foreign-employer" }, "pension": { "value": "State social insurance pension (age 65, or 63 under conditions); no mandatory workplace pension", "unit": "first pillar via compulsory Social Insurance Fund contributions; occupational schemes by agreement", "effective_from": null, "display": "The state pension is funded through social insurance contributions and paid from age 65 (63 under conditions); workplace provident funds and pension schemes depend on collective or individual agreements.", "detail": [ "Statutory pension at 65; possible from 63 with conditions, with a lifetime reduction of 0.5% a month before 65 (12% at 63)", "Funded by the Social Insurance Fund contributions (employer 8.8%, employee 8.8%, state 5.2%)", "No statutory auto-enrolment or mandatory occupational scheme; the Economy and Competitiveness Council recommended auto-enrolment in 2023, noting most micro firms offer no occupational fund", "Sector example: the Department of Labour Relations lists a hotel-industry provident fund with an employer contribution of 5.25% in 2026 and 5.5% from 1 January 2027 (sector arrangement, not a general rule)" ], "source_url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/4678B9CAD7F09671C2258DA20047FD79?OpenDocument", "source_title": "Pensions (SDG): Statutory pension", "source_publisher": "Social Insurance Services, Single Digital Gateway, Ministry of Labour and Social Insurance (mlsi.gov.cy)", "source_date": "not shown", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.gov.cy/oikonomia/protasi-tou-symvouliou-oikonomias-kai-antagonistikotitas-kyprou-gia-endynamosi-tou-syntaxiodotikou-eisodimatos-stin-kypro/", "title": "Πρόταση του Συμβουλίου Οικονομίας και Ανταγωνιστικότητας Κύπρου για ενδυνάμωση του συνταξιοδοτικού εισοδήματος στην Κύπρο", "publisher": "Cyprus Economy and Competitiveness Council (gov.cy)", "source_date": "2023-06-08", "checked": "2026-11-11", "supports": "First pillar is the compulsory Social Insurance Fund contribution; most micro firms offer no occupational fund; auto-enrolment recommended (not in place)", "page_date": "8 June 2023" }, { "url": "https://www.gov.cy/ergasia-kai-koinonikes-asfaliseis/dimosia-diavoulefsi-gia-to-tropopoiitiko-nomoschedio-ton-peri-koinonikon-asfaliseon-nomous-tou-2010-eos-2026/", "title": "Δημόσια Διαβούλευση για το τροποποιητικό νομοσχέδιο των περί Κοινωνικών Ασφαλίσεων Νόμους του 2010 έως 2026", "publisher": "Ministry of Labour and Social Insurance and Social Insurance Services (gov.cy)", "source_date": "2026-09-02", "checked": "2026-11-11", "supports": "Draft Social Insurance (Amending) Law of 2026 (pension reform) put to public consultation until 16 September 2026", "page_date": "2 September 2026" }, { "url": "https://www.gov.cy/ergasia-kai-koinonikes-asfaliseis/synechisi-tis-syzitisis-gia-ti-syntaxiodotiki-metarrythmisi-sti-synedria-tou-ergatikou-symvouleftikou-somatos/", "title": "Συνέχιση της συζήτησης για τη συνταξιοδοτική μεταρρύθμιση στη συνεδρία του Εργατικού Συμβουλευτικού Σώματος", "publisher": "Ministry of Labour and Social Insurance (gov.cy)", "source_date": "2026-10-08", "checked": "2026-11-11", "supports": "Bill at final legal-technical review; after Cabinet approval it goes to the House of Representatives", "page_date": "8 October 2026" } ], "status": "confirmed", "next_change": { "value": "Pension reform (first pillar): Social Insurance (Amending) Law of 2026; content and employer impact not final", "effective_from": null, "status": "proposed", "source_url": "https://www.gov.cy/ergasia-kai-koinonikes-asfaliseis/synechisi-tis-syzitisis-gia-ti-syntaxiodotiki-metarrythmisi-sti-synedria-tou-ergatikou-symvouleftikou-somatos/", "source_title": "Συνέχιση της συζήτησης για τη συνταξιοδοτική μεταρρύθμιση στη συνεδρία του Εργατικού Συμβουλευτικού Σώματος", "source_date": "2026-10-08" }, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/cyprus#pension" }, "probation_and_notice": { "value": "Probation up to 26 weeks (up to 104 weeks if agreed in writing); employer notice 1 to 8 weeks", "unit": "maximum probation; minimum written notice by the employer by length of continuous service", "effective_from": null, "display": "Probation lasts up to 26 weeks, or up to 104 weeks if agreed in writing at hiring; employer notice then rises from one week (after 26 weeks' service) to eight weeks (after six years).", "detail": [ "No notice is required when either party ends employment during or at the end of a probation period", "Probation over 26 weeks needs a written agreement made when employment starts; maximum 104 weeks; the 26-week qualifying period for dismissal protection can likewise be extended to 104 weeks by written contract at hiring", "Employer notice: 26-51 weeks 1 week; 52-103 weeks 2 weeks; 104-155 weeks 4 weeks; 156-207 weeks 5 weeks; 208-259 weeks 6 weeks; 260-311 weeks 7 weeks; 312 weeks or more 8 weeks", "Employee notice: 26-51 weeks 1 week; 52-259 weeks 2 weeks; 260 weeks or more 3 weeks", "Notice must be in writing; shorter contractual notice is void; hotel and entertainment-centre employees have notice even before six months" ], "source_url": "https://www.cylaw.org/nomoi/enop/non-ind/1967_1_24/full.html", "source_title": "Ο περί Τερματισμού Απασχολήσεως Νόμος του 1967 - 24/1967 (consolidated), articles 3 and 9", "source_publisher": "cylaw.org (Cyprus Bar Association), consolidated legislation", "source_date": "consolidated to 218(I)/2022", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/0/f97c6aa874903e10c225863a002d6ff9?OpenDocument", "title": "Απόσπαση Εργαζομένων - Όροι Εργοδότησης: Σημαντικές Πληροφορίες (section 4, Τερματισμός της Απασχόλησης)", "publisher": "Department of Labour Relations, Single Digital Gateway (mlsi.gov.cy)", "source_date": "Last update 29/01/2024", "checked": "2026-11-11", "supports": "Employer and employee notice tables in weeks; no notice in the first 26 weeks; hotel exception", "page_date": "Last update 29/01/2024" } ], "status": "confirmed", "next_change": null, "page_date": "Consolidated to 218(I)/2022", "url": "https://octagonpeople.com/employing-in-europe/cyprus#probation-and-notice" } } }, { "code": "ES", "name": "Spain", "currency": "EUR", "url": "https://octagonpeople.com/employing-in-europe/spain", "facts": { "minimum_wage": { "value": "EUR 1,221 per month (14 payments)", "unit": "per month, gross, full-time, paid 14 times a year (EUR 17,094 a year) or EUR 40.70 per day; all ages", "effective_from": "2026-01-01", "display": "Spain's statutory minimum wage for 2026 is EUR 1,221 a month gross, paid 14 times a year (EUR 17,094 a year), or EUR 40.70 a day, for workers of any age.", "detail": [ "EUR 40.70 per day or EUR 1,221 per month, for all activities, regardless of sex or age", "Annual comparison floor: EUR 17,094 (14 x EUR 1,221)", "Refers to the legal full working day; shorter hours are paid pro rata; pay in kind cannot reduce the cash amount", "Temporary workers whose service with the same company does not exceed 120 days: at least EUR 57.82 per legal working day (includes Sundays, public holidays and the two extra payments)", "Domestic workers paid by the hour: EUR 9.55 per hour actually worked", "Decree in force from 20 February 2026 with effect from 1 January 2026" ], "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815", "source_title": "Real Decreto 126/2026, de 18 de febrero, por el que se fija el salario mínimo interprofesional para 2026.", "source_publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "BOE núm. 44, 19 February 2026; consolidated text 'Última modificación: sin modificaciones'", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.lamoncloa.gob.es/serviciosdeprensa/notasprensa/trabajo14/paginas/2023/140223-salario-minimo-interprofesional.aspx", "title": "SMI 2026: ¿cuánto sube el Salario Mínimo Interprofesional y a quién beneficia?", "publisher": "La Moncloa, Government of Spain (lamoncloa.gob.es)", "source_date": "20 February 2026", "checked": "2026-11-11", "supports": "EUR 17,094 a year in 14 payments of EUR 1,221; retroactive to 1 January 2026", "page_date": "20 February 2026" }, { "url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537/36538", "title": "Seguridad Social: Cotización / Recaudación de Trabajadores (bases y tipos de cotización, año 2026)", "publisher": "Seguridad Social (seg-social.es)", "source_date": "not shown", "checked": "2026-11-11", "supports": "SMI table: EUR 40.70 daily, EUR 1,221.00 monthly, EUR 17,094.00 annual", "page_date": null } ], "status": "confirmed", "next_change": { "value": "EUR 1,286 per month (14 payments); EUR 42.87 per day; annual floor EUR 18,004", "effective_from": "2027-01-01", "status": "proposed", "source_url": "https://expinterweb.mites.gob.es/participa/listado/download/5c937eaf-6f84-4380-9bb7-78c45a543294", "source_title": "REAL DECRETO /2026, de X de X, por el que se fija el salario mínimo interprofesional para 2027.", "source_date": "Draft published on the Ministry of Labour public participation portal 4 November 2026; public hearing 5 to 16 November 2026" }, "page_date": "BOE núm. 44, 19 February 2026; consolidated text 'Última modificación: sin modificaciones'", "url": "https://octagonpeople.com/employing-in-europe/spain#minimum-wage" }, "employer_social_security": { "value": "30.65% plus accident insurance (permanent contract); cap EUR 5,101.20 per month", "unit": "employer share, % of the contribution base up to the maximum base; general scheme (Régimen General), permanent contract", "effective_from": "2026-01-01", "display": "On a permanent contract, employers pay 30.65% of pay (common contingencies 23.60%, unemployment 5.50%, training 0.60%, wage guarantee fund 0.20%, intergenerational equity 0.75%) plus accident insurance, on pay up to EUR 5,101.20 a month.", "detail": [ "Common contingencies 23.60% employer (4.70% employee; 28.30% total)", "Unemployment 5.50% employer on permanent contracts (1.55% employee); 6.70% on fixed-term contracts (1.60% employee)", "Wage guarantee fund (FOGASA) 0.20%, employer only", "Vocational training 0.60% employer (0.10% employee)", "Intergenerational equity mechanism (MEI) 0.75% employer (0.15% employee), on the common contingencies base", "Accident at work and occupational disease (AT/EP): premium tariff by activity, employer only; office-only staff 1.50% (IT 0.80% + IMS 0.70%)", "Maximum base EUR 5,101.20 per month for all groups; minimum bases from EUR 1,424.40 to EUR 1,989.30 per month (groups 1 to 7) or EUR 47.48 per day (groups 8 to 11)", "Solidarity contribution on pay above the maximum base (employer share): 0.96% on EUR 5,101.21 to 5,611.32; 1.04% on EUR 5,611.33 to 7,651.80; 1.22% above EUR 7,651.80 (totals 1.15%, 1.25%, 1.46%)", "Fixed-term contracts under 30 days: extra employer contribution of EUR 33.62 at the end of the contract" ], "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296", "source_title": "Orden PJC/297/2026, de 30 de marzo, por la que se desarrollan las normas legales de cotización a la Seguridad Social, desempleo, protección por cese de actividad, Fondo de Garantía Salarial y formación profesional para el ejercicio 2026.", "source_publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "BOE núm. 79, 31 March 2026; consolidated text 'Última modificación: sin modificaciones'", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537/36538", "title": "Seguridad Social: Cotización / Recaudación de Trabajadores (Régimen General, año 2026)", "publisher": "Seguridad Social (seg-social.es)", "source_date": "not shown (page carries the notice 'Este contenido está en proceso de actualización')", "checked": "2026-11-11", "supports": "Same 2026 rates table: 23.60 / 5.50 / 0.20 / 0.60 / MEI 0.75; AT/EP caps EUR 5,101.20 and EUR 1,424.40", "page_date": null }, { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724", "title": "Real Decreto Legislativo 8/2015, de 30 de octubre, por el que se aprueba el texto refundido de la Ley General de la Seguridad Social (disposición adicional sexagésima primera; disposiciones transitorias cuadragésima segunda y cuadragésima tercera)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última actualización publicada el 11/11/2026'", "checked": "2026-11-11", "supports": "AT/EP premium tariff (office work 1.50%); MEI and solidarity rate schedules for 2027", "page_date": "Consolidated text, 'Última actualización publicada el 11/11/2026'" } ], "status": "confirmed", "next_change": { "value": "MEI 1.00% (employer 0.83%, employee 0.17%); solidarity contribution totals 1.38% / 1.50% / 1.75%; 2027 maximum base not yet published", "effective_from": "2027-01-01", "status": "published", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724", "source_title": "Real Decreto Legislativo 8/2015 (LGSS), disposiciones transitorias cuadragésima tercera (MEI) y cuadragésima segunda (cotización adicional de solidaridad)", "source_date": "consolidated text, 'Última actualización publicada el 11/11/2026'; both provisions added by Real Decreto-ley 2/2023" }, "derived": "The 30.65% total is Octagon's sum of the published employer rates for a permanent contract.", "page_date": "BOE núm. 79, 31 March 2026; consolidated text 'Última modificación: sin modificaciones'", "our_sum": { "components": "common contingencies 23.60%, unemployment 5.50%, vocational training 0.60%, wage guarantee fund 0.20% and intergenerational equity 0.75% make 30.65%; accident insurance comes on top.", "checks": [ { "parts": [ 23.6, 5.5, 0.6, 0.2, 0.75 ], "total": 30.65 } ] }, "url": "https://octagonpeople.com/employing-in-europe/spain#employer-social-security" }, "payroll_tax_withholding": { "value": "Employer; modelo 111 quarterly by the 20th (monthly if prior-year turnover over EUR 6,010,121.04)", "unit": "income tax (IRPF) withholding return to the Agencia Estatal de Administración Tributaria (AEAT), https://sede.agenciatributaria.gob.es", "effective_from": null, "display": "The employer withholds income tax (IRPF) and files modelo 111 with the Tax Agency (AEAT) by the 20th after each quarter, or monthly for large companies, plus the annual modelo 190 in January.", "detail": [ "Quarterly: within the first 20 calendar days of April, July, October and January for the previous quarter", "Monthly: within the first 20 calendar days of the following month where the prior-year volume of operations exceeded EUR 6,010,121.04", "AEAT states these windows apply 'salvo que domicilies el pago' (with direct debit the window closes earlier)", "Annual summary modelo 190: 1 to 31 January of the following year", "Social Security: monthly settlement through the TGSS direct settlement system (Sistema de Liquidación Directa, via Sistema RED); data due by the penultimate calendar day of the payment period, contributions paid within the month after the month they accrue", "Work performed in the Basque Country: withholding is paid to the competent provincial (foral) tax authority, at the same rates" ], "source_url": "https://sede.agenciatributaria.gob.es/Sede/irpf/retenciones-ingresos-cuenta-pagos-fraccionados/retenciones-ingresos-cuenta/obligaciones-retenedor.html", "source_title": "Retenciones e ingresos a cuenta - Obligaciones como retenedor", "source_publisher": "Agencia Estatal de Administración Tributaria (sede.agenciatributaria.gob.es)", "source_date": "Página actualizada: 18/marzo/2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820", "title": "Real Decreto 439/2007, de 30 de marzo, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas (art. 108)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última actualización publicada el 07/10/2026'", "checked": "2026-11-11", "supports": "Quarterly and monthly filing within the first 20 calendar days; annual summary in January", "page_date": "Consolidated text, 'Última actualización publicada el 07/10/2026'" }, { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724", "title": "Real Decreto Legislativo 8/2015, texto refundido de la Ley General de la Seguridad Social (art. 29.2)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última actualización publicada el 11/11/2026'", "checked": "2026-11-11", "supports": "Direct settlement system: data transmitted by the penultimate calendar day of the payment period", "page_date": "Consolidated text, 'Última actualización publicada el 11/11/2026'" }, { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2004-11836", "title": "Real Decreto 1415/2004, de 11 de junio, por el que se aprueba el Reglamento General de Recaudación de la Seguridad Social (art. 56.1)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última modificación: 30 de julio de 2026'", "checked": "2026-11-11", "supports": "Contributions paid within the month following the month of accrual", "page_date": "Consolidated text, 'Última modificación: 30 de julio de 2026'" }, { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2002-9969", "title": "Ley 12/2002, de 23 de mayo, por la que se aprueba el Concierto Económico con la Comunidad Autónoma del País Vasco (art. 7)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última modificación: 30 de abril de 2025'", "checked": "2026-11-11", "supports": "Withholding on work performed in the Basque Country is due to the Diputación Foral", "page_date": "Consolidated text, 'Última modificación: 30 de abril de 2025'" } ], "status": "confirmed", "next_change": null, "page_date": "Página actualizada: 18/marzo/2026", "url": "https://octagonpeople.com/employing-in-europe/spain#payroll-tax" }, "salary_payments": { "value": "14 (12 monthly + 2 extra payments)", "unit": "salary payments a year; the two extra payments may be spread over 12 months by collective agreement", "effective_from": null, "display": "Employees are entitled to two extra payments a year, one at Christmas, so pay is normally made in 14 instalments; a collective agreement may spread them across the 12 monthly payments.", "detail": [ "Two extra payments (gratificaciones extraordinarias) a year: one at Christmas, the other in the month set by collective agreement or agreement with worker representatives", "Their amount is set by collective agreement", "A collective agreement may prorate them across the 12 monthly payments", "The 2026 minimum wage is expressed as 14 payments of EUR 1,221 (EUR 17,094 a year)", "The minimum wage decree treats each of the two extra payments as at least 30 days' pay for short temporary contracts", "Pay periods for regular pay may not exceed one month (art. 29)" ], "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_title": "Real Decreto Legislativo 2/2015, de 23 de octubre, por el que se aprueba el texto refundido de la Ley del Estatuto de los Trabajadores (art. 31)", "source_publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última actualización publicada el 21/10/2026'; art. 31 shows no amendment note", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.lamoncloa.gob.es/serviciosdeprensa/notasprensa/trabajo14/paginas/2023/140223-salario-minimo-interprofesional.aspx", "title": "SMI 2026: ¿cuánto sube el Salario Mínimo Interprofesional y a quién beneficia?", "publisher": "La Moncloa, Government of Spain (lamoncloa.gob.es)", "source_date": "20 February 2026", "checked": "2026-11-11", "supports": "Minimum wage paid in 14 payments", "page_date": "20 February 2026" }, { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815", "title": "Real Decreto 126/2026, de 18 de febrero, por el que se fija el salario mínimo interprofesional para 2026 (art. 4.1)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "BOE núm. 44, 19 February 2026", "checked": "2026-11-11", "supports": "The two extra payments are a minimum right of every worker, 30 days' salary each (stated for short temporary contracts)", "page_date": "BOE núm. 44, 19 February 2026" } ], "status": "confirmed", "next_change": null, "page_date": "Consolidated text, 'Última actualización publicada el 21/10/2026'; art. 31 shows no amendment note", "url": "https://octagonpeople.com/employing-in-europe/spain#salary-payments" }, "annual_leave": { "value": "30 calendar days", "unit": "minimum paid annual leave a year, counted in calendar days", "effective_from": null, "display": "Employees are entitled to at least 30 calendar days of paid annual leave a year, which cannot be replaced by a payment; collective agreements or contracts may give more.", "detail": [ "Length set by collective agreement or contract, never less than 30 calendar days", "Not replaceable by financial compensation", "Dates agreed between employer and employee in line with the collective agreement; the employee must know the dates at least two months in advance", "Leave that overlaps temporary incapacity may be taken later, within 18 months after the end of the year in which it accrued (other than pregnancy or birth-related cases, which have their own rule)" ], "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_title": "Real Decreto Legislativo 2/2015, de 23 de octubre, por el que se aprueba el texto refundido de la Ley del Estatuto de los Trabajadores (art. 38)", "source_publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última actualización publicada el 21/10/2026'", "checked": "2026-11-11", "more_sources": [], "status": "confirmed", "next_change": null, "page_date": "Consolidated text, 'Última actualización publicada el 21/10/2026'", "url": "https://octagonpeople.com/employing-in-europe/spain#annual-leave" }, "sick_pay": { "value": "Days 1-3 no statutory benefit; employer pays days 4-15; Social Security from day 16", "unit": "ordinary illness or non-work accident; 60% of the benefit base days 4 to 20, 75% from day 21; up to 365 days plus 180", "effective_from": null, "display": "For ordinary illness there is no statutory benefit for days 1 to 3; the employer pays 60% of the benefit base on days 4 to 15, then Social Security pays, 75% from day 21.", "detail": [ "Benefit 60% of the regulatory base (previous month's contribution base per day) from day 4 to day 20, 75% from day 21", "Employer bears the benefit from day 4 to day 15 inclusive; from day 16 the INSS or the employer's mutual insurer (mutua) is responsible, but the employer generally pays it out with salary as a delegated payment (pago delegado)", "Eligibility for ordinary illness: 180 days of contributions in the previous five years", "Work accident or occupational disease: 75% from the day after the sick leave starts; the employer pays full salary for the first day", "Maximum duration 365 days, extendable by 180 days where recovery is expected", "Collective agreements may top up the statutory benefit (not part of the statutory rule)" ], "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724", "source_title": "Real Decreto Legislativo 8/2015, de 30 de octubre, por el que se aprueba el texto refundido de la Ley General de la Seguridad Social (arts. 169 and 173)", "source_publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última actualización publicada el 11/11/2026'", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/PrestacionesPensionesTrabajadores/10952/28362/28365/cuantia", "title": "Seguridad Social: Prestaciones / Pensiones de Trabajadores (Incapacidad temporal, Régimen General, Cuantía)", "publisher": "Seguridad Social (seg-social.es)", "source_date": "not shown", "checked": "2026-11-11", "supports": "60% from day 4 to 20 inclusive, 75% from day 21; 75% for work accident and occupational disease", "page_date": null }, { "url": "https://www.seg-social.es/wps/portal/wss/internet/InformacionUtil/44539/44667?changeLanguage=es", "title": "Seguridad Social: Información Útil (Incapacidad temporal)", "publisher": "Seguridad Social (seg-social.es)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Employer pays days 4 to 15, INSS or mutua from day 16; delegated payment by the employer; 180 days' contributions in five years", "page_date": null } ], "status": "confirmed", "next_change": { "value": "Core rule unchanged; new special sick-leave situations (secondary menopausal disorder, injuries from gender violence) paid by the Social Security body from the day after sick leave starts", "effective_from": "2026-12-01", "status": "published", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2026-21872", "source_title": "Real Decreto-ley 31/2026, de 20 de octubre, para la mejora de la acción protectora de la Seguridad Social y de otras normas sociales.", "source_date": "BOE núm. 261, 21 October 2026" }, "page_date": "Consolidated text, 'Última actualización publicada el 11/11/2026'", "url": "https://octagonpeople.com/employing-in-europe/spain#sick-pay" }, "foreign_employer_registration": { "value": "Possible without a local entity: TGSS employer registration (contribution account code) and AEAT NIF/census as withholder", "unit": "Social Security: Tesorería General de la Seguridad Social; tax: Agencia Estatal de Administración Tributaria", "effective_from": null, "display": "A foreign employer without a Spanish entity registers with the Social Security Treasury for a contribution account code and with the Tax Agency (form 036) for a tax number, then withholds income tax.", "detail": [ "Social Security: the foreign company applies to the provincial office of the Social Security Treasury (TGSS) for a contribution account code (CCC) to register itself and enrol the worker (TGSS guidance for workers hired by foreign companies to work in Spain who lived in Spain before hiring)", "Employer registration uses form TA.6; a CCC is needed in each province of activity (form TA.7); online with a digital certificate", "Tax: non-residents without a permanent establishment must withhold IRPF on the employment income they pay (LIRPF art. 99.2; RIRPF art. 76.1.d)", "Non-residents paying income subject to withholding in Spain belong in the census of businesses, professionals and withholders (RGAT art. 3.2), via form 036; foreign entities receive a NIF starting with N", "Tax representative: non-EU residents must appoint a Spain-resident representative only in listed cases (for example a permanent establishment or when the AEAT requires it); EU residents are not listed" ], "source_url": "https://www.seg-social.es/wps/portal/wss/internet/InformacionUtil/32078/966/1818/995?changeLanguage=es", "source_title": "Seguridad Social: Información Útil (Trabajadores contratados por empresas extranjeras para ejercer la actividad en España)", "source_publisher": "Seguridad Social (seg-social.es)", "source_date": "not shown", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.seg-social.es/wps/portal/wss/internet/Empresarios/Inscripcion/1227/1229", "title": "Seguridad Social: Inscripción (Inscripción del empresario y Código de Cuenta de Cotización)", "publisher": "Seguridad Social (seg-social.es)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Registration assigns the main CCC; form TA.6; TA.7 per province", "page_date": null }, { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764", "title": "Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas (art. 99.2)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última actualización publicada el 11/11/2026'", "checked": "2026-11-11", "supports": "Non-residents without a permanent establishment must withhold on employment income they pay", "page_date": "Consolidated text, 'Última actualización publicada el 11/11/2026'" }, { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984", "title": "Real Decreto 1065/2007, de 27 de julio (Reglamento General de gestión e inspección tributaria) (art. 3.2)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última modificación: 07 de octubre de 2026'", "checked": "2026-11-11", "supports": "Non-residents paying income subject to withholding are in the census of businesses, professionals and withholders", "page_date": "Consolidated text, 'Última modificación: 07 de octubre de 2026'" }, { "url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/guia-practica-cumplimentacion-modelo-censal-036/anexos/anexo-01-solicitud-nif-documentacion-aportar/informacion-sobre-numero-identificacion-fiscal/composicion-nif/personas-juridicas-entidades.html", "title": "Personas jurídicas y entidades (Guía práctica para cumplimentación del modelo censal 036)", "publisher": "Agencia Estatal de Administración Tributaria (sede.agenciatributaria.gob.es)", "source_date": "Página actualizada: 26/marzo/2026", "checked": "2026-11-11", "supports": "NIF of foreign entities starts with N", "page_date": "Página actualizada: 26/marzo/2026" }, { "url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/guia-practica-cumplimentacion-modelo-censal-036/capitulo-03-representantes/causa-representacion.html", "title": "Causa de la representación (Guía práctica para cumplimentación del modelo censal 036)", "publisher": "Agencia Estatal de Administración Tributaria (sede.agenciatributaria.gob.es)", "source_date": "Página actualizada: 26/marzo/2026", "checked": "2026-11-11", "supports": "When non-EU non-residents must appoint a Spain-resident tax representative", "page_date": "Página actualizada: 26/marzo/2026" }, { "url": "https://sede.agenciatributaria.gob.es/Sede/no-residentes/iva-empresarios-profesionales-no-establecidos/identificacion-empresarios-no-establecidos/modelos-036-037-censo-empresarios-retenedores.html", "title": "Gestiones de Identificación de empresarios no residentes - Modelo 036. Censo de empresarios, profesionales y retenedores", "publisher": "Agencia Estatal de Administración Tributaria (sede.agenciatributaria.gob.es)", "source_date": "Página actualizada: 24/septiembre/2026", "checked": "2026-11-11", "supports": "Form 036 census registration and NIF request procedures listed for non-residents, including withholding data", "page_date": "Página actualizada: 24/septiembre/2026" } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/spain#foreign-employer" }, "pension": { "value": "State Social Security pension; no mandatory workplace scheme", "unit": "contributory retirement pension funded through common contingencies contributions; occupational pension plans voluntary", "effective_from": null, "display": "Retirement is covered by the contributory Social Security pension, funded through the common contingencies contribution; workplace pension plans are voluntary and there is no auto-enrolment scheme.", "detail": [ "Contributory retirement pension: a lifetime pension once the worker reaches the set age and stops working", "Common contingencies contribution 28.30% (employer 23.60%, employee 4.70%), plus the MEI surcharge of 0.90% (employer 0.75%) that feeds the Social Security Reserve Fund", "Pension plans are set up voluntarily and never replace the Social Security pension; they are private and complementary", "Some collective agreements may include pension commitments (not checked)" ], "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2002-24252", "source_title": "Real Decreto Legislativo 1/2002, de 29 de noviembre, por el que se aprueba el texto refundido de la Ley de Regulación de los Planes y Fondos de Pensiones (art. 1.2)", "source_publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última modificación: 24 de diciembre de 2022'", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724", "title": "Real Decreto Legislativo 8/2015, texto refundido de la Ley General de la Seguridad Social (arts. 127 bis and 204)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última actualización publicada el 11/11/2026'", "checked": "2026-11-11", "supports": "Contributory retirement pension; MEI feeds the Reserve Fund", "page_date": "Consolidated text, 'Última actualización publicada el 11/11/2026'" }, { "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296", "title": "Orden PJC/297/2026, de 30 de marzo (art. 4)", "publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "BOE núm. 79, 31 March 2026", "checked": "2026-11-11", "supports": "Common contingencies rate 28.30% split 23.60 / 4.70", "page_date": "BOE núm. 79, 31 March 2026" } ], "status": "confirmed", "next_change": null, "page_date": "Consolidated text, 'Última modificación: 24 de diciembre de 2022'", "url": "https://octagonpeople.com/employing-in-europe/spain#pension" }, "probation_and_notice": { "value": "Probation max 6 months (qualified technicians) or 2 months (others); 15 days' notice for objective dismissal", "unit": "statutory maxima where the collective agreement sets none; employer notice for dismissal on objective grounds", "effective_from": null, "display": "Without a collective agreement rule, probation may last up to six months for qualified technicians and two months for others (three in firms under 25 workers); objective dismissal requires 15 days' notice.", "detail": [ "Probation must be agreed in writing; collective agreements may set other limits", "Companies with fewer than 25 workers: up to three months for workers who are not qualified technicians", "Fixed-term contracts of up to six months: probation up to one month unless the collective agreement says otherwise", "Objective dismissal: written notice of the cause, severance of 20 days' pay per year of service (maximum 12 months' pay) and 15 days' notice; six paid hours a week to look for work during notice; missing notice means paying wages for the period", "Resignation: notice as set by the collective agreement or local custom", "Fixed-term contracts over one year: the party ending the contract gives at least 15 days' notice" ], "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_title": "Real Decreto Legislativo 2/2015, de 23 de octubre, por el que se aprueba el texto refundido de la Ley del Estatuto de los Trabajadores (arts. 14, 49 and 53)", "source_publisher": "Agencia Estatal Boletín Oficial del Estado (boe.es)", "source_date": "consolidated text, 'Última actualización publicada el 21/10/2026'; art. 14 last amended in force 02/03/2023", "checked": "2026-11-11", "more_sources": [], "status": "confirmed", "next_change": null, "page_date": "Consolidated text, 'Última actualización publicada el 21/10/2026'; art. 14 last amended in force 02/03/2023", "url": "https://octagonpeople.com/employing-in-europe/spain#probation-and-notice" } } }, { "code": "PL", "name": "Poland", "currency": "PLN", "url": "https://octagonpeople.com/employing-in-europe/poland", "facts": { "minimum_wage": { "value": "PLN 4,806 per month", "unit": "per month, gross, full-time employees; one rate for all ages", "effective_from": "2026-01-01", "display": "The statutory minimum wage is PLN 4,806 gross a month for a full-time employee from 1 January 2026, pro rata for part-time; it rises to PLN 4,950 on 1 January 2027.", "detail": [ "Minimum hourly rate PLN 31.40 from 1 January 2026: applies to mandate and service contracts (civil-law contracts), not to employees", "Part-time employees: minimum set in proportion to the hours they work in the month (Act art. 8(1))", "The Act sets no age-based or first-year rate; it applies to every full-time employee (art. 6(1))", "Not counted towards the minimum: jubilee award, retirement or disability severance, overtime pay, night-work allowance, seniority allowance, special-conditions allowance (art. 6(5))", "From 1 January 2027: PLN 4,950 a month and PLN 32.30 an hour (regulation published 15 September 2026)" ], "source_url": "https://api.sejm.gov.pl/eli/acts/DU/2025/1242/text.pdf", "source_title": "Rozporządzenie Rady Ministrów z dnia 11 września 2025 r. w sprawie wysokości minimalnego wynagrodzenia za pracę oraz wysokości minimalnej stawki godzinowej w 2026 r. (Dz.U. 2025 poz. 1242)", "source_publisher": "Journal of Laws (Dziennik Ustaw RP), official text via the Sejm ELI API (api.sejm.gov.pl)", "source_date": "15 September 2025 (date of publication in Dziennik Ustaw)", "checked": "2026-11-11", "more_sources": [ { "url": "https://api.sejm.gov.pl/eli/acts/DU/2024/1773/text.pdf", "title": "Obwieszczenie Marszałka Sejmu z dnia 27 listopada 2024 r. w sprawie ogłoszenia jednolitego tekstu ustawy o minimalnym wynagrodzeniu za pracę (Dz.U. 2024 poz. 1773)", "publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "3 December 2024", "checked": "2026-11-11", "supports": "Art. 1(1a) hourly rate is for mandate and service contracts; art. 6(1) full-time floor; art. 6(5) exclusions; art. 8(1) part-time pro rata; no age rule in the Act", "page_date": "3 December 2024" }, { "url": "https://www.gov.pl/web/rodzina/minimalne-wynagrodzenie-za-prace", "title": "Minimalne wynagrodzenie za pracę", "publisher": "Ministry of Family, Labour and Social Policy (gov.pl)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Ministry statement of the PLN 4,806 amount from 1 January 2026", "page_date": null }, { "url": "https://api.sejm.gov.pl/eli/acts/DU/2026/1213/text.pdf", "title": "Rozporządzenie Rady Ministrów z dnia 14 września 2026 r. w sprawie wysokości minimalnego wynagrodzenia za pracę oraz wysokości minimalnej stawki godzinowej w 2027 r. (Dz.U. 2026 poz. 1213)", "publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "15 September 2026", "checked": "2026-11-11", "supports": "2027 amounts: PLN 4,950 a month and PLN 32.30 an hour from 1 January 2027", "page_date": "15 September 2026" } ], "status": "confirmed", "next_change": { "value": "PLN 4,950 per month (minimum hourly rate PLN 32.30)", "effective_from": "2027-01-01", "status": "published", "source_url": "https://api.sejm.gov.pl/eli/acts/DU/2026/1213/text.pdf", "source_title": "Rozporządzenie Rady Ministrów z dnia 14 września 2026 r. w sprawie wysokości minimalnego wynagrodzenia za pracę oraz wysokości minimalnej stawki godzinowej w 2027 r.", "source_date": "2026-09-15" }, "page_date": "15 September 2025 (date of publication in Dziennik Ustaw)", "url": "https://octagonpeople.com/employing-in-europe/poland#minimum-wage" }, "employer_social_security": { "value": "20.48% of gross pay (with the 1.67% accident rate); pension and disability base capped at PLN 282,600 a year", "unit": "employer share, per cent of gross pay (contribution base), 2026", "effective_from": "2026-01-01", "display": "Employers pay about 20.48% on top of gross pay: pension 9.76%, disability 6.50%, accident 1.67% (small payers), labour funds 2.45% and wage guarantee fund 0.10%; pension and disability are capped at PLN 282,600 yearly.", "detail": [ "Pension (emerytalne) 19.52% in total: employer 9.76%, employee 9.76%", "Disability (rentowe) 8.00% in total: employer 6.50%, employee 1.50%", "Sickness (chorobowe) 2.45%: paid entirely by the employee", "Accident (wypadkowe): employer only; 1.67% for payers reporting up to 9 insured persons; payers with 10 or more use their activity-group rate (set by ZUS for payers who filed ZUS IWA for three years); rate year runs 1 April to 31 March", "Labour Fund (FP) 1.00% plus Solidarity Fund (FS) 1.45%, paid together as 2.45%: employer only; not due where the monthly base is below the minimum wage; no annual cap", "Guaranteed Employee Benefits Fund (FGSP) 0.10%: employer only; no annual cap", "Bridging Pension Fund (FEP) 1.5%: employer only, only for work in special conditions or of a special nature", "Annual cap on the pension and disability (and FEP) base: PLN 282,600 in 2026; PLN 300,990 in 2027" ], "source_url": "https://www.zus.pl/firmy/rozliczenia-z-zus/skladki-na-ubezpieczenia/spoleczne", "source_title": "Składki na ubezpieczenia społeczne", "source_publisher": "Social Insurance Institution (ZUS, zus.pl)", "source_date": "15 April 2021 (date shown on the page)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.zus.pl/-/z%C5%82%C3%B3%C5%BC-informacj%C4%99-zus-iwa-o-danych-do-ustalenia-stopy-procentowej-sk%C5%82adki-na-ubezpieczenie-wypadkowe", "title": "Złóż informację ZUS IWA o danych do ustalenia stopy procentowej składki na ubezpieczenie wypadkowe", "publisher": "ZUS (zus.pl)", "source_date": "12 January 2026", "checked": "2026-11-11", "supports": "Accident rate 1.67% for payers with up to 9 insured; rate year 1 April 2026 to 31 March 2027", "page_date": "12 January 2026" }, { "url": "https://www.zus.pl/pracujacy/fundusze-pozaubezpieczeniowe/fp", "title": "Fundusz Pracy", "publisher": "ZUS (zus.pl)", "source_date": "3 March 2021", "checked": "2026-11-11", "supports": "FP 1.00% since 1 January 2021, employer-funded, calculated together with FS, no annual cap, not due below the minimum wage", "page_date": "3 March 2021" }, { "url": "https://www.zus.pl/documents/10182/167567/Zasady+op%C5%82acania+sk%C5%82adek+na+Fundusz+Pracy,+Fundusz+Gwarantowanych+%C5%9Awiadcze%C5%84+Pracowniczych+oraz+Fundusz+Emerytur+Pomostowych.pdf/92a5c5b1-cf05-4869-8845-538a48fd5129", "title": "Zasady opłacania składek na Fundusz Pracy, Fundusz Gwarantowanych Świadczeń Pracowniczych, Fundusz Emerytur Pomostowych oraz Fundusz Solidarnościowy (poradnik)", "publisher": "ZUS (zus.pl)", "source_date": "Stan prawny na 1 czerwca 2025 r. (law as at 1 June 2025)", "checked": "2026-11-11", "supports": "FS 1.45% since 2021; FP and FS paid together at 2.45%; FGSP 0.10%; FEP 1.5%; FGSP payer list", "page_date": "Stan prawny na 1 czerwca 2025 r. (law as at 1 June 2025)" }, { "url": "https://www.zus.pl/pracujacy/fundusze-pozaubezpieczeniowe/fgsp", "title": "Fundusz Gwarantowanych Świadczeń Pracowniczych", "publisher": "ZUS (zus.pl)", "source_date": "14 April 2021", "checked": "2026-11-11", "supports": "FGSP 0.10%, employer-funded, no annual cap", "page_date": "14 April 2021" }, { "url": "https://www.zus.pl/pracujacy/fundusze-pozaubezpieczeniowe/fep", "title": "Fundusz Emerytur Pomostowych", "publisher": "ZUS (zus.pl)", "source_date": "14 April 2021", "checked": "2026-11-11", "supports": "FEP 1.5%, employer-funded, only for special-conditions work, same cap as pension", "page_date": "14 April 2021" }, { "url": "https://eli.gov.pl/api/acts/MP/2025/1206/text/I/M20251206.pdf", "title": "Obwieszczenie Ministra Rodziny, Pracy i Polityki Społecznej z dnia 19 listopada 2025 r. w sprawie kwoty ograniczenia rocznej podstawy wymiaru składek na ubezpieczenia emerytalne i rentowe w roku 2026 (M.P. 2025 poz. 1206)", "publisher": "Monitor Polski (official gazette), via eli.gov.pl", "source_date": "25 November 2025", "checked": "2026-11-11", "supports": "2026 cap PLN 282,600 (forecast average wage PLN 9,420)", "page_date": "25 November 2025" }, { "url": "https://www.zus.pl/-/nowe-wysoko%C5%9Bci-sk%C5%82adek-na-ubezpieczenia-spo%C5%82eczne-w-2026-r.", "title": "Nowe wysokości składek na ubezpieczenia społeczne w 2026 r.", "publisher": "ZUS (zus.pl)", "source_date": "30 December 2025", "checked": "2026-11-11", "supports": "ZUS restates the 2026 cap of PLN 282,600 and the accident-rate rules", "page_date": "30 December 2025" } ], "status": "confirmed", "next_change": { "value": "Annual cap on the pension and disability base PLN 300,990 in 2027", "effective_from": "2027-01-01", "status": "published", "source_url": "https://eli.gov.pl/api/acts/MP/2026/1098/text/I/M20261098.pdf", "source_title": "Obwieszczenie Ministra Rodziny, Pracy i Polityki Społecznej z dnia 3 listopada 2026 r. w sprawie kwoty ograniczenia rocznej podstawy wymiaru składek na ubezpieczenia emerytalne i rentowe w roku 2027 oraz przyjętej do jej ustalenia kwoty prognozowanego przeciętnego wynagrodzenia (M.P. 2026 poz. 1098)", "source_date": "2026-11-04" }, "derived": "The 20.48% total is Octagon's sum of the published employer rates, using the 1.67% accident rate for payers with up to 9 insured.", "page_date": "15 April 2021", "our_sum": { "components": "pension 9.76%, disability 6.50%, accident 1.67% (payers with up to 9 insured), Labour Fund and Solidarity Fund 2.45% and Guaranteed Employee Benefits Fund 0.10% make 20.48%.", "checks": [ { "parts": [ 9.76, 6.5, 1.67, 2.45, 0.1 ], "total": 20.48 } ] }, "url": "https://octagonpeople.com/employing-in-europe/poland#employer-social-security" }, "payroll_tax_withholding": { "value": "Employer, monthly: PIT advances by the 20th of the following month; ZUS declaration and payment by the 15th (companies) or 20th", "unit": "withholding agent, frequency and deadline", "effective_from": "2026-01-01", "display": "The employer withholds monthly income tax advances and pays them to the tax office by the 20th of the following month, filing annual PIT-4R and PIT-11 by end-January; ZUS contributions are declared and paid monthly.", "detail": [ "The employer (zakład pracy) is the withholding agent (płatnik) for PIT advances on employment income (PIT Act art. 32(1)); advances are 12%, or 32% on income above PLN 120,000 from that employer in the year (art. 32(2))", "Withheld advances are paid by the 20th of the month after withholding (PIT Act art. 38(1)), to the payer's tax microaccount (mikrorachunek podatkowy)", "Annual PIT-4R (advances withheld) to the tax office by the end of January; PIT-11 to the tax office by the end of January and to the employee by the end of February; all filed electronically", "ZUS: monthly settlement declaration (ZUS DRA with personal reports) and payment by the 15th of the following month for legal persons such as companies; by the 20th for payers without legal personality such as sole traders and partnerships; by the 5th for budget units", "Authorities: National Revenue Administration (KAS) tax offices, podatki.gov.pl; Social Insurance Institution (ZUS), zus.pl" ], "source_url": "https://podatki.gov.pl/podatki-osobiste/pit/platnik", "source_title": "Płatnik (Jesteś płatnikiem? Sprawdź, do kiedy przygotować i jak złożyć formularze.)", "source_publisher": "Ministry of Finance / National Revenue Administration (podatki.gov.pl)", "source_date": "Data publikacji 20.01.2026, Data aktualizacji 20.01.2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://api.sejm.gov.pl/eli/acts/DU/2026/592/text.pdf", "title": "Obwieszczenie Marszałka Sejmu z dnia 17 kwietnia 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy o podatku dochodowym od osób fizycznych (Dz.U. 2026 poz. 592)", "publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "30 April 2026", "checked": "2026-11-11", "supports": "Art. 32(1)-(2) employer as payer and advance rates; art. 38(1) payment by the 20th; art. 38(1a) annual declaration by end of January", "page_date": "30 April 2026" }, { "url": "https://www.biznes.gov.pl/pl/portal/00234", "title": "Jak rozliczać PIT pracownika", "publisher": "Government business portal (biznes.gov.pl)", "source_date": "30 June 2021 (publication date shown); no update date shown", "checked": "2026-11-11", "supports": "Employer calculates, withholds and pays the advance by the 20th of the following month to its tax microaccount", "page_date": "30 June 2021 (publication date shown); no update date shown" }, { "url": "https://www.zus.pl/-/nowe-terminy-oplacania-skladek", "title": "Nowe terminy opłacania składek", "publisher": "ZUS (zus.pl)", "source_date": "4 February 2022", "checked": "2026-11-11", "supports": "ZUS deadlines: 15th for legal persons, 20th for others, 5th for budget units, covering social and health insurance, FP, FS, FGSP and FEP", "page_date": "4 February 2022" } ], "status": "confirmed", "next_change": null, "page_date": "Data publikacji 20.01.2026, Data aktualizacji 20.01.2026", "url": "https://octagonpeople.com/employing-in-europe/poland#payroll-tax" }, "salary_payments": { "value": "12 (monthly); no statutory 13th month in the private sector", "unit": "salary payments a year", "effective_from": "2026-01-01", "display": "Wages must be paid at least monthly (12 payments a year); the statutory 13th salary of 8.5% of annual pay covers only public-sector budget units, not private employers.", "detail": [ "Labour Code art. 85(1): pay at least once a month, on a fixed date; monthly pay is paid in arrears, by the 10th of the following month at the latest (art. 85(2))", "Statutory 13th salary (dodatkowe wynagrodzenie roczne) = 8.5% of the year's pay, only for employees of public budget-sphere units listed in the 1997 Act (art. 1(2) and art. 4(1))", "Private employers may grant a 13th or other bonus by collective agreement or pay rules; there is no statutory duty" ], "source_url": "https://api.sejm.gov.pl/eli/acts/DU/2023/1690/text.pdf", "source_title": "Obwieszczenie Marszałka Sejmu z dnia 2 sierpnia 2023 r. w sprawie ogłoszenia jednolitego tekstu ustawy o dodatkowym wynagrodzeniu rocznym dla pracowników jednostek sfery budżetowej (Dz.U. 2023 poz. 1690)", "source_publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "24 August 2023", "checked": "2026-11-11", "more_sources": [ { "url": "https://api.sejm.gov.pl/eli/acts/DU/2026/1245/text.pdf", "title": "Obwieszczenie Marszałka Sejmu z dnia 1 września 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy – Kodeks pracy (Dz.U. 2026 poz. 1245)", "publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "24 September 2026", "checked": "2026-11-11", "supports": "Art. 85: pay at least monthly, by the 10th of the following month", "page_date": "24 September 2026" } ], "status": "confirmed", "next_change": null, "page_date": "24 August 2023", "url": "https://octagonpeople.com/employing-in-europe/poland#salary-payments" }, "annual_leave": { "value": "20 working days (26 after 10 years' service)", "unit": "days a year, counted on the employee's working days; one day of leave = 8 hours", "effective_from": "2026-05-01", "display": "Employees get 20 working days' paid leave a year, or 26 after 10 years' service; education and, since 2026, mandate or self-employed work count towards the 10 years.", "detail": [ "Labour Code art. 154(1): 20 days with less than 10 years' service; 26 days with at least 10 years", "Leave is granted on the employee's working days; one day of leave equals 8 hours (art. 154(2))", "Part-time: pro rata, part days rounded up (art. 154(2))", "Education counts towards the 10 years, e.g. 8 years for a university degree, 4 for general secondary school (art. 155(1)); periods are not added together", "Since the 2025 amendment, periods of self-employment, mandate and agency contracts (with pension insurance) also count as service (art. 302(1)), proved by a ZUS certificate; in force 1 January 2026 for public-sector employers and from 1 May 2026 for all other employers" ], "source_url": "https://api.sejm.gov.pl/eli/acts/DU/2026/1245/text.pdf", "source_title": "Obwieszczenie Marszałka Sejmu z dnia 1 września 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy – Kodeks pracy (Dz.U. 2026 poz. 1245)", "source_publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "24 September 2026 (consolidated text, law as at 27 August 2026)", "checked": "2026-11-11", "more_sources": [ { "url": "https://api.sejm.gov.pl/eli/acts/DU/2025/1423/text.pdf", "title": "Ustawa z dnia 26 września 2025 r. o zmianie ustawy – Kodeks pracy oraz niektórych innych ustaw (Dz.U. 2025 poz. 1423)", "publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "21 October 2025", "checked": "2026-11-11", "supports": "New art. 302(1); art. 9 applies the Act to employers outside the public finance sector from the first day of the month after six months from publication; art. 10 in force 1 January 2026", "page_date": "21 October 2025" }, { "url": "https://www.gov.pl/web/rodzina/dobra-wiadomosc-zlecenie-i-samozatrudnienie-od-2026-roku-wlicza-sie-do-stazu-pracy", "title": "Zlecenie i samozatrudnienie od 2026 roku wliczą się do stażu pracy", "publisher": "Ministry of Family, Labour and Social Policy (gov.pl)", "source_date": "16 October 2025", "checked": "2026-11-11", "supports": "Two-stage start: 1 January 2026 for public finance sector employers; first day of the month after six months from publication for others", "page_date": "16 October 2025" } ], "status": "confirmed", "next_change": null, "page_date": "24 September 2026 (consolidated text, law as at 27 August 2026)", "url": "https://octagonpeople.com/employing-in-europe/poland#annual-leave" }, "sick_pay": { "value": "Employer 80% for up to 33 days a year (14 days from age 50); then ZUS sickness benefit up to 182 days", "unit": "who pays and for how long", "effective_from": "2026-01-01", "display": "The employer pays at least 80% of pay for the first 33 days of sickness a year (14 days for employees aged 50 and over); ZUS sickness benefit follows, up to 182 days in total.", "detail": [ "Labour Code art. 92(1): 80% of pay (more if internal rules say so) for up to 33 days in a calendar year, 14 days for employees aged 50 and over; 100% for illness in pregnancy or an accident on the way to or from work", "The 14-day limit applies from the calendar year after the employee turns 50 (art. 92(5))", "From day 34 (or day 15) of incapacity in the year, ZUS sickness benefit is paid from the Social Insurance Fund", "Benefit period: up to 182 days, or 270 days for tuberculosis or incapacity during pregnancy; employer-paid days count towards it", "Waiting period: 30 days of uninterrupted compulsory sickness insurance" ], "source_url": "https://api.sejm.gov.pl/eli/acts/DU/2026/1245/text.pdf", "source_title": "Obwieszczenie Marszałka Sejmu z dnia 1 września 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy – Kodeks pracy (Dz.U. 2026 poz. 1245)", "source_publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "24 September 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.zus.pl/swiadczenia/zasilki/zasilek-chorobowy/z-ubezpieczenia-chorobowego/prawo-do-zasilku-i-okres-przyslugiwania", "title": "Prawo do zasiłku chorobowego i okres przysługiwania - z ubezpieczenia chorobowego", "publisher": "ZUS (zus.pl)", "source_date": "21 January 2026", "checked": "2026-11-11", "supports": "Employer pay for 33/14 days; ZUS benefit from day 34/15; 182 or 270 days; 30-day waiting period", "page_date": "21 January 2026" } ], "status": "confirmed", "next_change": null, "page_date": "24 September 2026", "url": "https://octagonpeople.com/employing-in-europe/poland#sick-pay" }, "foreign_employer_registration": { "value": "Possible without a local entity: tax number (NIP) from the Second Tax Office Warsaw-Śródmieście, then ZUS payer registration (ZUS ZPA, or ZUS ZFA for an individual); no PIT withholding", "unit": "registration needed by a foreign employer without a Polish establishment", "effective_from": "2026-01-01", "display": "A foreign employer without a Polish establishment obtains a tax number (NIP) and registers with ZUS as contribution payer within seven days of the first hire; employees pay their own income tax advances.", "detail": [ "Step 1: NIP from the head of the Second Tax Office Warsaw-Śródmieście (Drugi Urząd Skarbowy Warszawa-Śródmieście): form NIP-2 for a company, NIP-7 for an individual, with sworn translations", "Step 2: register as contribution payer on ZUS ZPA (legal person or unit without legal personality) or ZUS ZFA (individual), with a copy of the NIP decision, at ZUS I Oddział in Warsaw, within 7 days of the first person becoming insured", "Then register each employee and file and pay monthly: by the 15th of the following month for a legal person, by the 20th for an individual", "An employer based in the EU, EEA or Switzerland may agree with the employee that the employee pays the contributions on its behalf; the employee then registers as payer", "Income tax: a foreign employer without an establishment in Poland does not withhold PIT advances; the employee calculates and pays them through their own tax microaccount and files PIT-36 (podatki.gov.pl; PIT Act art. 44(1a)(1))" ], "source_url": "https://www.zus.pl/firmy/zgloszenie-platnika/firmy/zgloszenie-podmiotu-pelniacego-role-platnika-zagranicznego", "source_title": "Jak się zgłosić do ZUS, gdy pełnisz funkcję płatnika zagranicznego", "source_publisher": "Social Insurance Institution (ZUS, zus.pl)", "source_date": "30 April 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.zus.pl/documents/10182/167567/Poradnik+dla+przedsi%C4%99biorc%C3%B3w+zagranicznych.pdf/7c86a8f0-faea-e9c7-2741-c939689fe17c", "title": "Poradnik dla pracodawców zagranicznych, którzy nie mają siedziby ani przedstawicielstwa w Polsce", "publisher": "ZUS (zus.pl)", "source_date": "czerwiec 2026 (June 2026)", "checked": "2026-11-11", "supports": "Who must register (staff working in Poland or with a Polish A1), NIP steps, ZUS ZFA/ZPA within 7 days, 15th or 20th deadlines, contributions due", "page_date": "Czerwiec 2026 (June 2026)" }, { "url": "https://www.podatki.gov.pl/poradniki-i-informatory/rozliczenie-dochodow-przychodow-uzyskanych-w-2025-roku-z-zatrudnienia-w-polsce-informator-dla-obywateli-ukrainy", "title": "Rozliczenie dochodów (przychodów) uzyskanych w 2025 roku z zatrudnienia w Polsce. Informator dla obywateli Ukrainy", "publisher": "Ministry of Finance / National Revenue Administration (podatki.gov.pl)", "source_date": "Data publikacji 28.01.2026, Data aktualizacji 26.05.2026", "checked": "2026-11-11", "supports": "A foreign employer without an establishment in Poland does not withhold PIT advances; the employee pays them and files PIT-36", "page_date": "Data publikacji 28.01.2026, Data aktualizacji 26.05.2026" }, { "url": "https://api.sejm.gov.pl/eli/acts/DU/2026/592/text.pdf", "title": "Ustawa o podatku dochodowym od osób fizycznych, tekst jednolity (Dz.U. 2026 poz. 592)", "publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "30 April 2026", "checked": "2026-11-11", "supports": "Art. 44(1a)(1): taxpayers with employment income from abroad received without a payer pay advances themselves", "page_date": "30 April 2026" } ], "status": "confirmed", "next_change": null, "page_date": "30 April 2026", "url": "https://octagonpeople.com/employing-in-europe/poland#foreign-employer" }, "pension": { "value": "ZUS state pension 19.52% (employer 9.76%) plus PPK auto-enrolment: employer 1.5% basic, employee 2%", "unit": "state scheme and workplace scheme", "effective_from": "2026-01-01", "display": "Employers fund 9.76% of pay towards the ZUS state pension and must offer Employee Capital Plans (PPK): staff aged 18 to 54 are auto-enrolled, employer pays 1.5%, employee 2%, opt-out allowed.", "detail": [ "ZUS pension insurance 19.52% of the base, split 9.76% employer and 9.76% employee, capped at PLN 282,600 in 2026", "PPK (pracownicze plany kapitałowe): the employer must sign a PPK management contract if it employs at least one person it must enrol (PPK Act art. 7(1))", "Enrolment: not earlier than after 14 days and by the 10th of the month after the month in which 3 months of employment end, unless the person opts out in writing (art. 16(1)); prior 12 months with the same employer count", "Ages: under 55 auto-enrolled; 55 to 69 only on request; 70 and over not enrolled (art. 15)", "Contributions: employer basic 1.5% plus optional up to 2.5%; employee basic 2% (can be 0.5% to 2% if pay is at most 1.2 times the minimum wage) plus optional up to 2%; state PLN 250 welcome and PLN 240 a year (mojeppk.pl)", "Opt-out by written declaration; every 4 years the employer re-enrols those who opted out (next: employer informs by the end of February 2027, contributions from 1 April 2027)", "Exemptions: micro-entrepreneur where all staff opt out; employer running an employee pension programme (PPE) with at least 25% participation and a basic contribution of at least 3.5% (art. 13, art. 133)", "Employer PPK contributions are not included in the pension and disability contribution base (art. 26(5))" ], "source_url": "https://api.sejm.gov.pl/eli/acts/DU/2026/192/text.pdf", "source_title": "Obwieszczenie Marszałka Sejmu z dnia 13 lutego 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy o pracowniczych planach kapitałowych (Dz.U. 2026 poz. 192)", "source_publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "19 February 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.mojeppk.pl/", "title": "mojeppk.pl, oficjalny portal Pracowniczych Planów Kapitałowych", "publisher": "PFR Portal PPK (Polish Development Fund group, official PPK portal)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Contribution levels: employee 2% plus up to 2%; employer 1.5% plus up to 2.5%; state PLN 250 and PLN 240 a year", "page_date": null }, { "url": "https://www.mojeppk.pl/dla-pracodawcy/autozapis.html", "title": "Autozapis 2027 w PPK", "publisher": "PFR Portal PPK (mojeppk.pl)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Auto-enrolment of employees aged 18 to 55 who have not opted out; re-enrolment every 4 years, next in 2027", "page_date": null }, { "url": "https://www.zus.pl/firmy/rozliczenia-z-zus/skladki-na-ubezpieczenia/spoleczne", "title": "Składki na ubezpieczenia społeczne", "publisher": "ZUS (zus.pl)", "source_date": "15 April 2021", "checked": "2026-11-11", "supports": "Pension contribution 19.52%, employer 9.76%", "page_date": "15 April 2021" } ], "status": "confirmed", "next_change": { "value": "PPK re-enrolment: employer informs opted-out participants by the end of February 2027 and resumes contributions from 1 April 2027", "effective_from": "2027-04-01", "status": "published", "source_url": "https://www.mojeppk.pl/dla-pracodawcy/autozapis.html", "source_title": "Autozapis 2027 w PPK", "source_date": "not shown" }, "page_date": "19 February 2026", "url": "https://octagonpeople.com/employing-in-europe/poland#pension" }, "probation_and_notice": { "value": "Probation up to 3 months; notice 2 weeks, 1 month after 6 months' service, 3 months after 3 years", "unit": "maximum probation and statutory notice by length of service with the employer", "effective_from": "2026-01-01", "display": "Probation is capped at three months, and shorter before short fixed-term contracts; statutory notice is two weeks, rising to one month after six months' service and three months after three years.", "detail": [ "Probation contract up to 3 months (Labour Code art. 25(2))", "Before a fixed-term contract: up to 1 month if the intended contract is under 6 months; up to 2 months if 6 to under 12 months; the parties may extend these once by up to 1 month where the work justifies it (art. 25(2)(2)-(2)(3))", "Notice of a probation contract: 3 working days (probation up to 2 weeks), 1 week (over 2 weeks), 2 weeks (3 months) (art. 34)", "Notice for open-ended and fixed-term contracts, by length of employment with that employer: 2 weeks (under 6 months), 1 month (at least 6 months), 3 months (at least 3 years) (art. 36(1))", "The same periods apply to both sides; the parties may agree an earlier end date after notice is given (art. 36(6))" ], "source_url": "https://api.sejm.gov.pl/eli/acts/DU/2026/1245/text.pdf", "source_title": "Obwieszczenie Marszałka Sejmu z dnia 1 września 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy – Kodeks pracy (Dz.U. 2026 poz. 1245)", "source_publisher": "Journal of Laws (Dziennik Ustaw RP), via api.sejm.gov.pl", "source_date": "24 September 2026", "checked": "2026-11-11", "more_sources": [], "status": "confirmed", "next_change": null, "page_date": "24 September 2026", "url": "https://octagonpeople.com/employing-in-europe/poland#probation-and-notice" } } }, { "code": "PT", "name": "Portugal", "currency": "EUR", "url": "https://octagonpeople.com/employing-in-europe/portugal", "facts": { "minimum_wage": { "value": "EUR 920 per month (14 payments)", "unit": "per month, gross, mainland Portugal; no age bands; 12 monthly payments plus holiday and Christmas allowances (EUR 12,880 a year)", "effective_from": "2026-01-01", "display": "Portugal's guaranteed minimum monthly wage for 2026 is EUR 920 gross on the mainland, paid 14 times a year with the holiday and Christmas allowances; Madeira sets EUR 980.", "detail": [ "Mainland: EUR 920.00 from 1 January 2026 (Decreto-Lei n.º 139/2025, art. 3); the decree applies to the mainland only (art. 2)", "No age-based rates; apprentices, trainees and workers in certified training may be paid 20% less, for at most one year (six months with a relevant vocational qualification) (Labour Code art. 275)", "Workers with reduced work capacity: reduction equal to the capacity shortfall where it exceeds 10%, capped at 50% (Labour Code art. 275)", "Benefits in kind count towards the minimum within limits: full board 35%, one main meal 15%, lodging 12%, all in kind 50% (Labour Code art. 274)", "Madeira: EUR 980.00 from 1 January 2026 (Decreto Legislativo Regional n.º 1/2026/M)", "Azores: regional amount not confirmed from a primary source today", "Earlier value: EUR 870.00 in 2025 (Decreto-Lei n.º 112/2024)" ], "source_url": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/139-2025-992879809", "source_title": "Decreto-Lei n.º 139/2025, de 29 de dezembro", "source_publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "Diário da República n.º 249/2025, Série I, 2025-12-29 (status shown: Em vigor)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.dgert.gov.pt/retribuicao-minima-mensal-garantida-para-2026", "title": "Retribuição mínima mensal garantida para 2026 - DGERT", "publisher": "Direção-Geral do Emprego e das Relações de Trabalho, Ministry of Labour (dgert.gov.pt)", "source_date": "Atualizado 26 Maio, 2026", "checked": "2026-11-11", "supports": "EUR 920 from 1 January 2026 under DL 139/2025; 5.7% rise; 2025 value EUR 870 (DL 112/2024)", "page_date": "Atualizado 26 Maio, 2026" }, { "url": "https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=1047&tabela=leis", "title": "Lei n.º 7/2009, de 12 de Fevereiro - CÓDIGO DO TRABALHO (versão actualizada)", "publisher": "Procuradoria-Geral Regional de Lisboa (pgdlisboa.pt), consolidated legislation", "source_date": "not shown; latest amendment listed: Lei n.º 32/2025, de 27/03 (25th version)", "checked": "2026-11-11", "supports": "Arts. 273 to 275: minimum fixed annually by law; benefits in kind; 20% reduction for apprentices and trainees, up to one year", "page_date": null }, { "url": "https://www.madeira.gov.pt//Portals/22/Documentos/AssuntosLaborais/Decreto%20Legislativo%20Regional%20n.%C2%BA%201_2026_M%2C%20de%203%20de%20fevereiro%20_%20DR.pdf", "title": "Decreto Legislativo Regional n.º 1/2026/M, de 3 de fevereiro", "publisher": "Região Autónoma da Madeira (madeira.gov.pt), copy of the Diário da República text", "source_date": "Diário da República n.º 23/2026, Série I, 2026-02-03", "checked": "2026-11-11", "supports": "Madeira minimum wage EUR 980.00 with effect from 1 January 2026", "page_date": "Diário da República n.º 23/2026, Série I, 3 February 2026" } ], "status": "confirmed", "next_change": { "value": "EUR 970 per month (mainland)", "effective_from": "2027-01-01", "status": "announced", "source_url": "https://portugal.gov.pt/pt/gc25/comunicacao/noticias/oe-2027-um-portugal-mais-preparado-com-mais-rendimento-e-investimento", "source_title": "OE 2027: um Portugal mais preparado, com mais rendimento e investimento", "source_date": "2026-10-08" }, "page_date": "Diário da República n.º 249/2025, Série I, 29 December 2025 (status shown: Em vigor)", "url": "https://octagonpeople.com/employing-in-europe/portugal#minimum-wage" }, "employer_social_security": { "value": "23.75% employer (11% employee); no ceiling", "unit": "% of gross pay, general Social Security regime for employees; total rate 34.75%", "effective_from": null, "display": "Employers pay 23.75% of gross pay to Social Security and withhold the employee's 11%, 34.75% in total with no ceiling; no work compensation fund payments are due in 2026.", "detail": [ "Employer 23.75%, employee 11%, total 34.75% for the general regime (Código dos Regimes Contributivos, art. 53)", "Base: gross remuneration due for the work (art. 44(1)); the code sets a monthly maximum base only for the self-employed (12 x IAS), none for employees", "Lower rates or exemptions apply to some categories and hiring incentives, for example non-profit employers (ISS practical guide)", "Work Compensation Fund (FCT): obligations to join and to pay ended from 1 January 2024 (DL 115/2023, art. 4(a))", "Wage Compensation Guarantee Fund (FGCT): rate 0.075% of base pay and seniority payments (Lei 70/2013, art. 12(2)), but the payment obligation is suspended until the end of the Acordo de Médio Prazo (DL 115/2023, art. 4(b))", "Additional contribution for excessive turnover where an employer's share of fixed-term hiring exceeds the sector indicator (art. 55-A)" ], "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575", "source_title": "Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social (Lei n.º 110/2009, versão consolidada)", "source_publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "consolidated text; latest amendment listed: Decreto-Lei n.º 127/2025 (2025-12-09)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.seg-social.pt/ptss/pssd/documento/cmc1xlxpq00d9kl2y0p3inyft", "title": "Guia Prático - Inscrição, Vinculação e Cessação de Atividade de Trabalhador/Estagiário por Conta de Outrem (1001 - v5.40)", "publisher": "Instituto da Segurança Social, I.P. (seg-social.pt)", "source_date": "Data de publicação: 19 de maio de 2026", "checked": "2026-11-11", "supports": "'Na maioria dos casos, a taxa é de 34,75%': 23.75% employer, 11% worker; reductions for hiring incentives and non-profit employers", "page_date": "Data de publicação: 19 de maio de 2026" }, { "url": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/115-2023-261867080", "title": "Decreto-Lei n.º 115/2023, de 15 de dezembro", "publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "Diário da República n.º 241/2023, Série I, 2023-12-15", "checked": "2026-11-11", "supports": "Art. 4: FCT joining and payment obligations extinguished; FGCT obligations suspended until the end of the Acordo de Médio Prazo", "page_date": "Diário da República n.º 241/2023, Série I, 15 December 2023" }, { "url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2013-70381999", "title": "Regimes jurídicos do fundo de compensação do trabalho, do mecanismo equivalente e do fundo de garantia de compensação do trabalho (Lei n.º 70/2013, versão consolidada)", "publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "consolidated text; latest amendment listed: Decreto-Lei n.º 115/2023", "checked": "2026-11-11", "supports": "Art. 12(2): FGCT payment 0.075% of base pay and seniority payments", "page_date": "Consolidated text; latest amendment listed: Decreto-Lei n.º 115/2023" }, { "url": "https://www.fundoscompensacao.pt/dl-115/2023-de-15-dez-faq", "title": "DL 115/2023, de 15'Dez - FAQ - Fundos de Compensação", "publisher": "Fundos de Compensação (fundoscompensacao.pt), Instituto de Informática / Segurança Social", "source_date": "FAQ updates listed 14.02.2024 and 18.11.2024", "checked": "2026-11-11", "supports": "FCT closed to new payments; FGCT payments suspended during the agreement; FCT balances may be reclaimed until 31.12.2026", "page_date": "FAQ updates listed 14.02.2024 and 18.11.2024" } ], "status": "confirmed", "next_change": null, "derived": "The 34.75% combined figure is the sum of the published 23.75% and 11% rates.", "page_date": "Consolidated text; latest amendment listed: Decreto-Lei n.º 127/2025 (9 December 2025)", "our_sum": { "components": "the employer share of 23.75% and the employee share of 11% make 34.75% in total.", "checks": [ { "parts": [ 23.75, 11 ], "total": 34.75 } ] }, "url": "https://octagonpeople.com/employing-in-europe/portugal#employer-social-security" }, "payroll_tax_withholding": { "value": "Employer, monthly: pay declaration by the 10th, IRS paid by the 20th", "unit": "IRS (personal income tax) withholding, Autoridade Tributária e Aduaneira (AT), https://www.portaldasfinancas.gov.pt; Social Security return and payment separate (Instituto da Segurança Social, https://www.seg-social.pt)", "effective_from": null, "display": "The employer withholds income tax (IRS) at each payment, files a monthly pay return with the Tax and Customs Authority by the 10th and pays the tax by the 20th of the following month.", "detail": [ "Employers paying employment income withhold IRS when paying (CIRS art. 99(1)(a))", "Monthly official-model declaration of pay, tax withheld, mandatory social contributions and union dues: by the 10th of the month after payment (CIRS art. 119(1)(c)(i))", "Tax withheld paid to the State by the 20th of the month after deduction (CIRS art. 98(3))", "Annual statement to each employee by 20 January (CIRS art. 119(1)(b))", "Social Security, new contribution model (SCC; optional during 2026, mandatory for all employers from 1 January 2027): confirm the pre-calculated values by the 20th and pay between the 1st and 25th of the following month (CRC arts. 40(8) and 43)", "Each hire is notified to Social Security before work starts (CRC art. 29)" ], "source_url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs98.aspx", "source_title": "CIRS - Artigo 98.º Retenção na fonte - Regras gerais", "source_publisher": "Autoridade Tributária e Aduaneira (info.portaldasfinancas.gov.pt)", "source_date": "not shown", "checked": "2026-11-11", "more_sources": [ { "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs99.aspx", "title": "CIRS - Artigo 99.º Retenção sobre rendimentos das categorias A e H", "publisher": "Autoridade Tributária e Aduaneira (info.portaldasfinancas.gov.pt)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Paying entities of employment income must withhold when paying", "page_date": null }, { "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs119.aspx", "title": "CIRS - Artigo 119.º Comunicação de rendimentos e retenções", "publisher": "Autoridade Tributária e Aduaneira (info.portaldasfinancas.gov.pt)", "source_date": "not shown; para. (1)(c)(ii) noted as worded by DL 49/2025 from 1 July 2025", "checked": "2026-11-11", "supports": "Monthly declaration for employment income by the 10th of the following month", "page_date": null }, { "url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575", "title": "Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social (Lei n.º 110/2009, versão consolidada)", "publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "arts. 40 and 43 as amended by DL 127/2025, in force from 2026-01-01", "checked": "2026-11-11", "supports": "Social Security: confirmation by the 20th; payment between the 1st and 25th of the following month", "page_date": "Arts. 40 and 43 as amended by DL 127/2025, in force from 1 January 2026" }, { "url": "https://www.seg-social.pt/ptss/pssd/documento/cmp40ps2i004gii2yseg4whju", "title": "Perguntas Frequentes - Simplificação do Ciclo Contributivo (SCC)", "publisher": "Instituto da Segurança Social, I.P. (seg-social.pt)", "source_date": "Maio 2026", "checked": "2026-11-11", "supports": "Transition during 2026; all employers on the new model from 1 January 2027; confirm by the 20th, pay between the 1st and 25th", "page_date": "Maio 2026" } ], "status": "confirmed", "next_change": { "value": "All employers on the new Social Security contribution model (SCC): confirm by the 20th, pay between the 1st and 25th of the following month", "effective_from": "2027-01-01", "status": "published", "source_url": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/127-2025-967317021", "source_title": "Decreto-Lei n.º 127/2025, de 9 de dezembro", "source_date": "2025-12-09" }, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/portugal#payroll-tax" }, "salary_payments": { "value": "14 (12 monthly + holiday and Christmas allowances)", "unit": "salary payments a year; statutory holiday allowance (subsídio de férias) and Christmas allowance (subsídio de Natal)", "effective_from": null, "display": "Employees receive 14 payments a year: 12 monthly salaries, a holiday allowance normally paid before the holiday, and a Christmas allowance of one month's pay by 15 December.", "detail": [ "Christmas allowance: one month's pay, due by 15 December; pro rata in the year of hiring, the year of termination and on suspension for reasons concerning the worker (Labour Code art. 263)", "Holiday allowance: base pay and other payments tied to the specific way the work is performed, for the minimum holiday duration (art. 264(2))", "Holiday allowance paid before the holiday starts, unless agreed otherwise in writing (art. 264(3))", "Pay during holidays equals normal pay (art. 264(1))" ], "source_url": "https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=1047&tabela=leis", "source_title": "Lei n.º 7/2009, de 12 de Fevereiro - CÓDIGO DO TRABALHO (versão actualizada)", "source_publisher": "Procuradoria-Geral Regional de Lisboa (pgdlisboa.pt), consolidated legislation", "source_date": "not shown; latest amendment listed: Lei n.º 32/2025, de 27/03 (25th version)", "checked": "2026-11-11", "more_sources": [ { "url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "title": "Código do Trabalho - CT (Lei n.º 7/2009, versão consolidada)", "publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "consolidated text; latest amendment listed: Lei n.º 32/2025 (2025-03-27)", "checked": "2026-11-11", "supports": "Art. 263(1) wording cross-checked", "page_date": "Consolidated text; latest amendment listed: Lei n.º 32/2025 (27 March 2025)" } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/portugal#salary-payments" }, "annual_leave": { "value": "22 working days", "unit": "minimum paid annual leave a year; working days are Monday to Friday, excluding public holidays", "effective_from": null, "display": "Employees are entitled to at least 22 working days of paid annual leave a year, counting Monday to Friday and excluding public holidays; new starters accrue two days a month, up to 20.", "detail": [ "Minimum 22 working days (Labour Code art. 238(1))", "Working days are Monday to Friday except public holidays; where rest days fall on working days, non-holiday Saturdays and Sundays count instead (art. 238(2)-(3))", "The worker may give up days above 20 working days without loss of pay or allowance (art. 238(5))", "Year of hiring: two working days per month of the contract, up to 20, usable after six months (art. 239(1))" ], "source_url": "https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=1047&tabela=leis", "source_title": "Lei n.º 7/2009, de 12 de Fevereiro - CÓDIGO DO TRABALHO (versão actualizada)", "source_publisher": "Procuradoria-Geral Regional de Lisboa (pgdlisboa.pt), consolidated legislation", "source_date": "not shown; latest amendment listed: Lei n.º 32/2025, de 27/03 (25th version)", "checked": "2026-11-11", "more_sources": [ { "url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "title": "Código do Trabalho - CT (Lei n.º 7/2009, versão consolidada)", "publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "consolidated text; latest amendment listed: Lei n.º 32/2025 (2025-03-27)", "checked": "2026-11-11", "supports": "Art. 238(1): 'O período anual de férias tem a duração mínima de 22 dias úteis.'", "page_date": "Consolidated text; latest amendment listed: Lei n.º 32/2025 (27 March 2025)" } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/portugal#annual-leave" }, "sick_pay": { "value": "Social Security from day 4: 55% to 75% of reference pay, up to 1,095 days; no employer sick pay", "unit": "sickness benefit (subsídio de doença) for employees, as a percentage of reference pay (remuneração de referência) by length of illness", "effective_from": null, "display": "Social Security pays sickness benefit from the fourth day of incapacity, at 55% to 75% of reference pay depending on duration, for up to 1,095 days; employers have no statutory sick pay duty.", "detail": [ "Three waiting days for employees; paid from day 1 for hospitalisation, ambulatory surgery, tuberculosis, or illness starting during parental benefit (ISS guide E1)", "Up to 30 days 55%; 31 to 90 days 60%; 91 to 365 days 70%; over 365 days 75% of reference pay (ISS guide)", "The 55% and 60% rates rise by 5 points where reference pay is EUR 500 or less, or with three or more dependent children, or a child receiving the disability supplement (ISS guide)", "Maximum period for employees: 1,095 days (ISS guide)", "Self-declaration of illness (autodeclaração) gives no benefit but can count towards the waiting days when followed by a medical certificate (ISS guide)", "Employer: an absence for illness is unpaid where the worker is covered by a Social Security sickness scheme (Labour Code art. 255(2)(a))" ], "source_url": "https://www.seg-social.pt/ptss/pssd/documento/cmdde8gsx000qi12yzi40plc6", "source_title": "Guia Prático - Subsídio de Doença (5001 - v4.55)", "source_publisher": "Instituto da Segurança Social, I.P. (seg-social.pt)", "source_date": "Data de publicação: 23 de outubro de 2026", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=1047&tabela=leis", "title": "Lei n.º 7/2009, de 12 de Fevereiro - CÓDIGO DO TRABALHO (versão actualizada)", "publisher": "Procuradoria-Geral Regional de Lisboa (pgdlisboa.pt), consolidated legislation", "source_date": "not shown; latest amendment listed: Lei n.º 32/2025, de 27/03 (25th version)", "checked": "2026-11-11", "supports": "Art. 255(2)(a): justified absence for illness entails loss of pay where the worker benefits from a Social Security sickness scheme", "page_date": null } ], "status": "confirmed", "next_change": null, "page_date": "Data de publicação: 23 de outubro de 2026", "url": "https://octagonpeople.com/employing-in-europe/portugal#sick-pay" }, "foreign_employer_registration": { "value": "Social Security employer registration and tax registration needed; route without any Portuguese establishment not confirmed", "unit": "Social Security: Instituto da Segurança Social, I.P.; tax: Autoridade Tributária e Aduaneira", "effective_from": null, "display": "Employer registration with Social Security is automatic when a company starts activity for tax purposes or opens a permanent representation of a foreign entity; registration without any Portuguese establishment is not confirmed.", "detail": [ "Legal persons are registered with Social Security automatically at the start of activity, on creation of a representation of a foreign entity, or on other listed events (ISS guide 2001; CRC art. 34(2)-(3))", "Registration takes effect from the start of activity declared for tax purposes (CRC art. 35(1)(a))", "Each hire must be notified through Segurança Social Direta before work starts (CRC art. 29(1)-(2))", "Employers paying employment income withhold IRS (CIRS art. 99(1)(a)); the rule's application to a non-resident employer without an establishment was not confirmed" ], "source_url": "https://www.seg-social.pt/storage1/files/2001-InscricaoAlteracaoDadosPessoaColetiva-j16MwYT4HYpDTLXuzqqYNA.pdf", "source_title": "Guia Prático - Inscrição e Alteração de Dados - Pessoa Coletiva", "source_publisher": "Instituto da Segurança Social, I.P. (seg-social.pt)", "source_date": "01 de janeiro de 2024", "checked": "2026-11-11", "more_sources": [ { "url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575", "title": "Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social (Lei n.º 110/2009, versão consolidada)", "publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "consolidated text; art. 29 as amended by DL 127/2025", "checked": "2026-11-11", "supports": "Arts. 29, 34 and 35: notification of hires; registration of legal persons and of permanent representations of foreign entities", "page_date": "Consolidated text; art. 29 as amended by DL 127/2025" }, { "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs99.aspx", "title": "CIRS - Artigo 99.º Retenção sobre rendimentos das categorias A e H", "publisher": "Autoridade Tributária e Aduaneira (info.portaldasfinancas.gov.pt)", "source_date": "not shown", "checked": "2026-11-11", "supports": "Withholding duty of entities paying employment income", "page_date": null } ], "status": "partial", "next_change": null, "page_date": "01 de janeiro de 2024", "open_point": "Being confirmed with the authority: whether, and how, an employer with no establishment or permanent representation in Portugal registers with Social Security, obtains a tax number and withholds income tax. Official guidance does not cover this case.", "url": "https://octagonpeople.com/employing-in-europe/portugal#foreign-employer" }, "pension": { "value": "State Social Security pension; no mandatory workplace scheme", "unit": "old-age pension under the general Social Security regime, funded by the 34.75% contributions; complementary workplace schemes voluntary", "effective_from": null, "display": "Retirement is covered by the Social Security old-age pension, funded through general contributions, with a normal pension age of 66 years 9 months in 2026; workplace schemes are optional.", "detail": [ "The employees' general regime covers sickness, parenthood, unemployment, occupational disease, invalidity, old age and death (CRC art. 28)", "Complementary collective schemes, including occupational schemes, are optional ('instituição facultativa') (Lei 4/2007, art. 83(1))", "Individual complementary schemes (retirement savings plans, life insurance) are optional (Lei 4/2007, art. 84); the public capitalisation scheme is voluntary (art. 82(1))", "Normal pension age: 66 years 9 months in 2026; 66 years 11 months in 2027 (ISS guide; Portaria n.º 476/2025/1)" ], "source_url": "https://diariodarepublica.pt/dr/detalhe/lei/4-2007-522781", "source_title": "Lei n.º 4/2007, de 16 de janeiro (Aprova as bases gerais do sistema de segurança social)", "source_publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "Data de publicação: 2007-01-16 (original text as published)", "checked": "2026-11-11", "more_sources": [ { "url": "https://www.seg-social.pt/ptss/pssd/documento/cmc1zt9ae00lskl2ye2zwphdb", "title": "Guia Prático - Pensão de Velhice (7001 - v4.78)", "publisher": "Instituto da Segurança Social, I.P. (seg-social.pt)", "source_date": "21 de maio de 2026", "checked": "2026-11-11", "supports": "Age condition: at least 66 years 9 months in 2026 and 66 years 11 months in 2027", "page_date": "21 de maio de 2026" }, { "url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575", "title": "Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social (Lei n.º 110/2009, versão consolidada)", "publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "consolidated text", "checked": "2026-11-11", "supports": "Art. 28: general regime covers invalidity, old age and death; art. 53: 34.75% contribution", "page_date": "Consolidated text" }, { "url": "https://files.diariodarepublica.pt/1s/2025/12/24900/0005500056.pdf", "title": "Portaria n.º 476/2025/1, de 29 de dezembro", "publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "Diário da República n.º 249, 1.ª série, 29-12-2025", "checked": "2026-11-11", "supports": "Art. 1: normal pension age in 2027 is 66 years 11 months", "page_date": "Diário da República n.º 249, 1.ª série, 29-12-2025" } ], "status": "confirmed", "next_change": { "value": "Normal pension age 66 years 11 months", "effective_from": "2027-01-01", "status": "published", "source_url": "https://files.diariodarepublica.pt/1s/2025/12/24900/0005500056.pdf", "source_title": "Portaria n.º 476/2025/1, de 29 de dezembro", "source_date": "2025-12-29" }, "page_date": "Data de publicação: 16 January 2007 (original text as published)", "url": "https://octagonpeople.com/employing-in-europe/portugal#pension" }, "probation_and_notice": { "value": "Probation 90 days (180 or 240 for some roles); notice 30/60 days (employee), 15 to 75 days (employer)", "unit": "open-ended contracts; employer notice for collective dismissal and job-extinction dismissal, by length of service", "effective_from": null, "display": "Probation lasts 90 days on open-ended contracts, 180 for complex or trust roles, first-job seekers and the long-term unemployed, 240 for directors; employees give 30 or 60 days' notice, employers 15 to 75 days.", "detail": [ "Probation, open-ended contracts: 90 days generally; 180 days for roles of technical complexity, high responsibility or special qualification, positions of trust, first-job seekers and the long-term unemployed; 240 days for directors and senior managers (Labour Code art. 112(1))", "Probation, fixed-term contracts: 30 days (six months or longer) or 15 days (shorter) (art. 112(2))", "Ending during probation: no notice, except 7 days' employer notice after 60 days and 30 days after 120 days (art. 114(1)-(3))", "Employee resignation: 30 days' notice up to two years' service, 60 days above; up to six months for senior roles by agreement; 30 or 15 days on fixed-term contracts (art. 400)", "Employer notice for collective dismissal and job-extinction dismissal: 15 days (under 1 year), 30 days (1 to 5 years), 60 days (5 to 10 years), 75 days (10 years or more) (arts. 363(1) and 371(3))" ], "source_url": "https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=1047&tabela=leis", "source_title": "Lei n.º 7/2009, de 12 de Fevereiro - CÓDIGO DO TRABALHO (versão actualizada)", "source_publisher": "Procuradoria-Geral Regional de Lisboa (pgdlisboa.pt), consolidated legislation", "source_date": "not shown; latest amendment listed: Lei n.º 32/2025, de 27/03 (25th version)", "checked": "2026-11-11", "more_sources": [ { "url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "title": "Código do Trabalho - CT (Lei n.º 7/2009, versão consolidada)", "publisher": "Diário da República Eletrónico (diariodarepublica.pt)", "source_date": "consolidated text; latest amendment listed: Lei n.º 32/2025 (2025-03-27)", "checked": "2026-11-11", "supports": "Arts. 112 and 400 cross-checked; no 2026 amendment to the Code listed", "page_date": "Consolidated text; latest amendment listed: Lei n.º 32/2025 (27 March 2025)" }, { "url": "https://www.parlamento.pt/ActividadeParlamentar/Paginas/DetalheIniciativa.aspx?BID=356766", "title": "Proposta de Lei 77/XVII/1 - Altera o Código do Trabalho", "publisher": "Assembleia da República (parlamento.pt)", "source_date": "entry 2026-05-18; vote 2026-06-19", "checked": "2026-11-11", "supports": "The 'Trabalho XXI' labour reform bill was rejected at the general vote on 19 June 2026", "page_date": "Entry 18 May 2026; vote 19 June 2026" } ], "status": "confirmed", "next_change": null, "page_date": null, "url": "https://octagonpeople.com/employing-in-europe/portugal#probation-and-notice" } } } ] }