The subsidence minimum (€198.08), tax bonus (€21.41), personal allowance (€316.94), 19% tax rate on taxable income up to €2,918.53 monthly, 25% tax rate on taxable income exceeding this amount and the retirement insurance exemption of €200 per month for students were unchanged in 2015 and remain so in 2016. tenie.
Minimum wage: €405
Lowest gross hourly wage: €2.328
Night surcharge – 20% of €2.328: €0.4656
Minimum assessment base: €429
Maximum assessment base: €4,290
Health insurance premiums are capped at €171.60 for employees and €429 for employers
Social insurance premiums are capped at €403.26 for employees and €1,046.75 for employers
