Enter the insurable income you contribute on and the calculator applies the floor and ceiling for the period, then shows each fund separately. Every rate below is quoted from the Social Insurance Code and from the revenue agency, checked on 12 September 2026.
The floor and the ceiling change on 1 August 2026.
This changes where the pension part goes, not how much it is.
The Social Insurance Code puts people registered as exercising a freelance profession or a craft activity among those compulsorily insured for invalidity due to general illness, for old age and for death. Their contributions are entirely at their own expense and are due in advance on a monthly insurable income between the floor and the ceiling set by the state social insurance budget act for the year. The same group may choose to be insured for general illness and maternity as well.
The rates come from the Code: 19.8% for the Pensions fund for people born before 1 January 1960, 14.8% for people born after 31 December 1959, and 3.5% for the General Illness and Maternity fund. For a universal pension fund the Code sets 5% from 2007 onwards. The revenue agency states that for 2026 the health insurance contribution is 8%.
Per the revenue agency, for the self-employed the minimum monthly insurable income is EUR 550.66 from 1 January to 31 July 2026 and EUR 620.20 from 1 August to 31 December 2026, with a maximum of EUR 2,111.64 and then EUR 2,300. Anything you enter outside those bounds is brought back to the bound, and the calculator says when it does.
The quarterly total is exactly what the advance tax calculation asks for: the tax is 10% of the taxable income for the quarter, less the contributions you are obliged to make for your own account for the months of that quarter. So the number in the blue box goes straight into the advance tax calculator, and from there into the invoice you issue.
It does not file anything with the revenue agency, it does not handle the annual equalisation of insurable income, and it does not cover the case where you are insured on another basis as well, which changes what is due. It is arithmetic on one figure, at the rates in force.
Under the Social Insurance Code, people registered as exercising a freelance profession or a craft activity are compulsorily insured for invalidity due to general illness, for old age and for death, which is the Pensions fund. Contributions are entirely at their own expense and are due in advance on a monthly insurable income between the floor and the ceiling set by the state social insurance budget act for the year.
The Social Insurance Code sets the Pensions fund at 14.8% for people born after 31 December 1959 and 19.8% for people born before 1 January 1960. Those born after 1959 additionally contribute 5% to a universal pension fund. The General Illness and Maternity fund is 3.5% and is optional for the self-insured. The revenue agency states that for 2026 the health insurance contribution is 8%.
For a person born after 1959 the pension part is split between 14.8% to the state fund and 5% to a universal pension fund, which is 19.8% together. For a person born before 1960 the whole 19.8% goes to the state fund. The total is the same; only the destination differs.
Per the revenue agency, for the self-employed the minimum monthly insurable income is EUR 550.66 from 1 January to 31 July 2026 and EUR 620.20 from 1 August to 31 December 2026. The maximum is EUR 2,111.64 and then EUR 2,300. If you enter less than the floor or more than the ceiling, the calculation uses the bound and says so.
The Code says people in this group may choose to be insured for general illness and maternity as well, at 3.5%. That choice is what opens entitlement to sick leave and maternity benefit. Whether it pays off is your decision; the calculator shows what it costs.
The Code sets a higher Pensions rate for work under category I or II conditions: 22.8% for those born before 1 January 1960 and 17.8% for those born after 31 December 1959. That rarely applies to a freelance profession, so the calculator uses the ordinary rates.
No. It is arithmetic on the figure you enter, using rates quoted from the law and the revenue agency. Your own case may carry specifics, and an accountant is the right person for those.