The contribution rate is statutory and shared between employer and employee. It is an individual rate and is based on your gross salary up to a limit, the social security contribution ceiling (in 2018 this limit is 59,400 Euro). It is complemented by an additional contribution paid by the employee. Currently the SBK's contribution rate is at 15.9 % including the additional contribution rate of the gross salary. The rate for the self-employed is at 15.3 % and does not include an entitlement to sickness benefits.
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