Social parameters for independents
The contribution rates, base thresholds and minimum wage that currently apply to the self-employed.
As from June 1, 2026 · index 992,24
The same figures the contributions calculator uses, kept in step with the main Social parameters section. They move with wage indexation.
Contribution rates
Pension insurance
17,00 %
Health insurance (sickness)
5,60% benefits in kind + 0,50% cash benefits
6,10 %
Accident insurance
Bonus-malus factor 0,85 / 1,00 / 1,10 / 1,30 / 1,50
0,65 % × BM
Dependency insurance
On income after a 692,83 € abatement, no ceiling
1,40 %
Employers' mutual insurance
Optional, by risk class, income replacement during illness
0,23-2,66 %
Borne entirely by the self-employed, with no employer share - a combined 25,15 % of the base at bonus-malus 1.0, excluding the optional employers' mutual insurance.
Contribution base
Monthly minimum (floor)
Health, pension, accident - the unqualified SSM
2.771,33 €
Monthly maximum (ceiling)
Health, pension, accident - 5× the SSM
13.856,65 €
Annual maximum
12× the monthly ceiling
166.279,80 €
Dependency base
No floor or ceiling, 692,83 € abatement
Uncapped
Social minimum wage (SSM)
Unqualified worker (18+)
16,0192 € per hour
2.771,33 €/mo
Qualified worker
3.325,59 €/mo
Reference index
992,24
Affiliation
- Declare your activity to the CCSS within 8 days of starting.
- Contributions are provisional and billed monthly, about two months in arrears. At first affiliation the CCSS bases them on the SSM, unless you declare your expected annual income; it then recalculates them once the tax office issues your final assessment.
- The base is your gross professional income, aggregated across all your activities.
- Below one third of the SSM (923,78 €/month) you may request an exemption from affiliation, but you are then not covered against any risk.
- A secondary activity alongside employment is charged on your actual income, or at least one third of the SSM (923,78 €/month).
Source: CCSS and FEDIL. Rates and thresholds are revised periodically and with wage indexation. The dependency contribution has no ceiling.