Maximum insurable income 2026: how much from August 1 and what changes for the company owner

Until July 31, 2026, the maximum monthly insurable income is 2,111.64 euro. From August 1, 2026, it becomes 2,300 euro. This is the threshold above which income is not subject to social security contributions — regardless of whether you receive a salary under an employment contract, remuneration under a management contract, or are a self-insured person such as the owner of an EOOD or ET.

What exactly is the maximum insurable income

The maximum insurable income is the ceiling up to which contributions for state pension insurance (DOO), supplementary pension insurance (UPF) and health insurance are calculated. If your gross remuneration, or the income on which you have chosen to insure yourself, exceeds the threshold, contributions are calculated only up to it — the remainder is not additionally insured. This also applies to the employer, who pays their share of the contributions.

The threshold is set each year by the State Social Insurance Budget Act. For 2026 there are two values within the same year — a fact that stems from the transition to the euro and must be carefully tracked in the payroll schedule.

The two thresholds in 2026

January 1 – July 31, 2026: maximum insurable income 2,111.64 euro monthly.
August 1 – December 31, 2026: maximum insurable income 2,300 euro monthly.

The change from August 1 affects payslips, submitted Form 1 and Form 6 declarations, as well as the amount of contributions for owners who have chosen a higher insurable income above the minimum threshold for self-insured persons.

Minimum insurable income for self-insured persons

Alongside the upper limit there is also a lower one — the minimum insurable income for self-insured persons (owners of EOOD/ET without an employment contract, managers on a personal basis, etc.):

until July 31, 2026: 550.66 euro monthly;
from August 1, 2026: 620.20 euro monthly.

This means that regardless of the company's actual profit, the owner owes contributions at least on this amount, unless they have chosen a higher insurable income within the range between the minimum and the maximum.

What actually changes for the company owner

If you are an owner and self-insure (without an employment contract with your own company), the change from August 1 affects two points:

The minimum contribution rises — from a base of 550.66 euro to 620.20 euro for insurance. If until now you have been paying on the minimum, from August the amount owed automatically increases, because the rate (13.78% for self-insured persons, since they pay the contribution entirely themselves) is applied to a higher base.
The ceiling for a voluntarily higher contribution expands — if you choose to insure at the maximum, from August you can reach a base of 2,300 euro instead of 2,111.64 euro. This is done with a declaration and is a decision that should correspond to actual income and to future payments from NOI (sick leave, maternity, pension).

If you are a manager with a management and control contract or have an employment contract with your company, the employer (your company) pays 18.52% plus the "Occupational Accident and Disease" (TZPB) contribution between 0.4% and 1.1% depending on the main economic activity. You, as the insured person, pay 13.78% (10.58% for DOO and UPF plus 3.2% health). Both contributions are calculated up to the respective monthly ceiling — 2,111.64 euro until July, 2,300 euro from August.

Practical schedule for the company

Track from which salary onward (for August 2026) to apply the new ceiling when calculating contributions.
Adjust the internal labor cost estimate if any employee receives remuneration above the threshold — the actual insurance cost will increase with the new base.
The employer's contributions for each month are paid by the 25th of the following month — this rule does not change with the transition to the euro.
If you are a self-insured person and want to change the chosen insurable income (e.g., move from the minimum to a higher base), you reflect this with the relevant declaration for the chosen amount.

Relation to dividends and the annual tax

The maximum insurable income affects only contributions on labor remuneration or income of a self-insured person — not the dividend tax, which remains 5%, nor the corporate tax. The annual tax return under the Corporate Income Tax Act is filed between March 1 and June 30, and the corporate tax due is paid within the same period, by June 30. These deadlines do not depend on the change of the insurance ceiling in August.

When an accountant is needed

If you have more than one contract with insurance (for example, an employment contract at another company plus self-insurance as an owner), the sum of the insurable incomes also cannot exceed the maximum threshold — and the distribution between the contracts requires a declaration to each insurer. This is a case where an error in filing leads to incorrectly paid contributions and corrections before the NRA. Also, if you are unsure whether it is advantageous to choose a minimum or a higher insurable income with regard to future benefits, it is good to discuss it specifically — this is not a general rule but an individual assessment based on your income and plans.

If you want to check how the threshold change from August 1 affects salaries or your self-insurance, write or call +359 899 115 149 during working hours, Monday to Friday, 9:00–18:00.