Amendment to The Special Contribution law from 01/01/2014.
The Special Contribution law which levies a special tax on the salaries of employees in the private sector has been amended as follows to 31/12/2016.
In addition, from 1 January 2014, the relevant bands of the special contribution change as follows:
| Monthly Salary or Pension | % of Special Contribution | |
| €0 – €1.500 | 0% | |
| €1.501 – €2.500 | 2,5% (minimum €10) | |
| €2.501 – €3.500 | 3,0% | |
| €3.501 and above | 3,5% |
The Special Contribution continues to be born equally by the employer and the employee.
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