The employer pays income tax and contributions from it?

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Briefly
The gross salary is the tax base.
Social and health insurance contributions must be paid monthly by both the employee and the employer. On the employee's side, this amounts to 11.6% of the gross wage in 2025.
From January 2025, working and self-employed pensioners can take advantage of a 6.5% discount on social insurance.
The basic rate of personal income tax from dependent activities in 2025 remains 15%, monthly income above 3 times the average wage is taxed at an increased rate of 23%.
The wage is also reduced by other wage deductions, which may be mandatory (legal) or women database voluntary (e.g. for employee benefits).
An employee can increase their net salary by applying tax deductions, non-taxable parts of the tax base, wage subsidies and bonuses.
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