The base minimum wage is EUR 1,709.28 per month and will vary according to the Collective Labor Agreement of the company.
For employees hired under the EOR model, the following minimum wages will apply:

• Junior job position: EUR 2,567 monthly

The individual income tax ranges up to 45%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates, such as household status and the number of children.

Depending on the employee's salary, specific calculations may apply and the estimated employer costs can be up to 50+%. 

• Sickness Maternity Invalidity Death: 
  • Supplementary Incapacity Invalidity Death - 0.89% for salaries under EUR 3,666.00*. 
  • Workplace accidents-occupational illnesses - 0.75%
• Social Security capped - 8.55% up to a maximum salary for the contribution of EUR 3,666.00
• Social Security uncapped - 1.90%
• Family benefits: 
  • Unemployment insurance - 4.20% up to a maximum salary for the contribution of EUR 14,664.00
  • Retirement pension - 6.26% for salaries under EUR 3,666.00*
• Other contributions (Apprentice tax, training tax, paritarism development) - 2.906%**
• Housing Benefit FNAL - 0.10% up to a maximum salary for the contribution of EUR 3,666.00
• Occupational Medicine - 0.41% + fixed fee of EUR 9.53 up to a maximum salary for the contribution of EUR 3,666.00
• Additional fee for definite contracts - 1% 
• Complementary health benefit - EUR 42.50 (the exact cost will be adjusted during onboarding)
• Medical Visit Fee - Monthly fee: EUR 4.90
• Mandatory electronic safe fee - EUR 3.46
• Time-tracking software cost - EUR 3.00

*The rate varies for salaries higher than EUR 3,666.00.

**Other contributions cover the following:

• apprentice tax - tax to facilitate equal apprenticeship access and contribute to apprenticeship program development.
• training tax - tax to support continuous training programs for employees and jobseekers
• paritarism development - funding for employee trade unions and professional employers' organizations

Please note there is a mandatory business allowance cost as per collective bargaining agreement of 5% of the employee’s salary The salary on which the costs are calculated includes the gross monthly salary + 5% mandatory business allowance. 

Annual Costs

Medical Annual Fee - EUR 50

Standard working hours are 7 hours per day, 35 hours per week. The standard workweek is from Monday to Friday.

Overtime payment is mandatory for part-time employees. Employees hired under the contract condition “day pass” are not entitled to overtime pay. Hours outside of standard work hours are considered overtime. Part-time employees can work a maximum of 1/10 of the weekly hours paid at 110% of the hourly rate.