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Paying employee's and employer's social security contributions is obligatory for all individuals who work under a contract of employment. Social security is calculated based on a percentage from the employee's gross earnings and paid into different Budget Funds. The money collected in those funds is used to cover various social risks, such as:

1. Ìý

   •ÌýÌýÌýÌý loss of working capacity

2. Ìý

   •ÌýÌýÌýÌý temporarily reduced working capacity

3. Ìý

   •ÌýÌýÌýÌý maternity, disability, old age, death, and

4. Ìý

   •ÌýÌýÌýÌý unemployment

Then the State Budget (not the employer) makes payments to eligible employees if any of those circumstances occur.

Social security contributions are paid by employees and employers and there are different classes of social security. How much the employees and employers pay depends on:

1. Ìý

   •ÌýÌýÌýÌý the employees' dates of birth – born before 1 January 1960 and born after 31 December 1959

2. Ìý

   •ÌýÌýÌýÌý the type of work (category of work) – first, second or third category¹

3. Ìý

   •ÌýÌýÌýÌý the social risks covered

Contributory base

Employers must calculate, collect and pay