The invoices for unemployment insurance contributions for the second quarter of 2026 have now been issued. The Employment Fund assesses unemployment insurance contributions four times a year pursuant to section 21 of the Act on the Financing of Unemployment Benefits. Billing takes place in April (Q1), July (Q2), October (Q3) and January (Q4).
Both employers and employees are liable to pay unemployment insurance contributions. The contributions are determined on the basis of actual payroll data reported to the Incomes Register. The employer pays both shares to the Employment Fund according to the annual contribution rates. The employer must always withhold the employee's unemployment insurance contribution from the wages of a liable employee, even if the employer's annual payroll does not exceed the threshold. In such cases, the withheld employee contribution remains with the employer. The liability threshold is EUR 1,500.
The unemployment insurance contribution invoiced in July concerns payroll data submitted to the Incomes Register between 1 April and 30 June 2026.
