What has changed

From January 1, 2026, the object of the minimum mandatory contributions is no longer there does not apply to the self-employed for the period in which the person is not employed the taker. The self-employed therefore no longer need to inform VID about projected income for minimum contribution purposes.

The employer does not have to make the minimum contributions for persons with III disability group. Previously, such exemption applied to persons with I and II disability groups and children with disability.

What this means for the employer

For other employees, VSAA is still evaluated on the quarterly total deposit object. In 2026, it is 2,340 euros. If the person works in several jobs, income is added up, but a possible bonus VSAA is calculated based on the data declared by employers.

Practical checklist

  • check whether the employee has an exemption;
  • submit employer reports on time;
  • do not consider part-time work as an automatic exemption;
  • check EDS statements after the quarter;
  • compare VSAA used periods of work and income.
Important

The final minimum SSC premium is calculated by VSAA. Company month the calculation can only be indicative.

The most common risks

Errors occur if the company evaluates only one month, it is not correct has registered the period of employment or has not checked employee status. Accounting justification must be based on the state in the data available in the systems and not only in verbal information.

How to plan cash flow

Recommended for a company with several part-time employees create a quarterly forecast after each month. In it separately indicate the declared salary, other known jobs and periods, for which the minimum facility does not apply. Forecast does not replace VSAA decision, but helps to notice a possible additional cost in time.

What to do after the EDS notification

When receiving the estimate, the status of the employee should be compared relationship calendar days and declared income. If the company data submitted incorrectly, the employer must first clarify message. If the data is correct, but the calculation is not understandable, clarification should be requested in VSAA or VID, keeping correspondence with salary documents.