As of 1 July 2021, a minimum NSIC object of a minimal wage (for FY2021 - EUR 500) has been introduced. In case an individual earns less from all NSIC taxable income sources, the employer is responsible for making the contributions on employees’ behalf.
As a subscriber you will be able to read full content, access our archive of articles, view useful resources, and put questions to PwC consultants.
Free trial Sign in
