The payroll ancillary costs have changed at the turn of the year.

For a freelance musician, it’s important to know the employer’s social package when calculating wages using the reverse method.

The majority of the package consists of pension contributions, the total burden of which has slightly decreased from the previous year. In 2024, the maximum contribution is 25.32%, taking into account the pension insurance company’s management fee (2023: approx. 25.55%). Those aged 17–52 and 63 years and older will pay an employee contribution of 7.15% this year, so there has been no change in the employee’s share. The contribution for those aged 53–62 is also the same as the previous year, 8.65%.

On the other hand, the employer’s sickness insurance contribution (sotu contribution) decreased from 1.53% to 1.16%.

The accident insurance contribution and group life insurance contribution vary by profession, and average contribution amounts have been used in the calculation.

Changes in employer contributions mainly mean lower expenses for sickness insurance contributions and unemployment insurance contributions compared to the previous year.

For employers, the contributions in 2024 for those aged 17–52 and 63 years and older are as follows:

Travel Expense Reimbursements

The domestic full-day allowance was increased by three euros, and the half-day allowance by two euros compared to the previous year’s level.

The daily allowance amounts for 2024 are as follows:

The maximum amount of mileage reimbursement when using a private car is 57 cents/km. An additional 4 cents/km for each additional passenger.