Employer Payroll Tax
Employee Payroll Taxes
Employee Income Tax
The monthly minimum wage is 222.00 EUR.
Employees receive their salaries monthly.
There are no provisions in the law.
Full-time employment is 8 hours a day and 40 hours a week.
Overtime cannot exceed more than 10 hours per week for a total of 50 hours worked. In general, overtime must be agreed upon in writing with the exception of emergency situations. Overtime pay is generally outlined in collective bargaining agreements, but the minimum legal threshold is 140% of the regular pay.
The minimum annual leave is 20 working days. Employees with a job with harsh working conditions where full-time work hours are reduced from 40 to 36 hours per week are entitled to 30 working days. Employees who have a six-day long work week are entitled to a minimum of 24 working days of annual leave.
There are 10 public holidays.
Employees receive 70% compensation from their employer for the first 60 days of sick leave and then after from social security.
Employees are obligated to provide their employers with a medical certificate within 3 days of starting their sick leave.
Pregnant employees receive 98 days of paid maternity leave. 28 days are taken prior to birth and 70 days are taken after childbirth.
See parental leave.
Parental leave can be used after the completion of maternity leave for a duration of 365 days. Each parent is entitled to an even share of the leave. Parental leave that one parent started using may be transferred to the other parent upon expiry of 30 days from the date when that parent started using the parental leave. If this is done, the parent who transferred the right to the other parent shall not be entitled to the continuation of the use of parental leave.
To terminate an employee, an employer must have sufficient grounds by virtue of law and provide the required notice of termination.
A written notice must be given at least 30 days prior to the date of termination of employment unless the employer and the employee agreed otherwise.
Severance should not be lower than 3 average monthly wages free of taxes and contributions in the previous semester.
The probationary period is defined by a collective agreement with an employer or the labor contract and shall not exceed six months, except in case of a crewmember of a long-haul merchant mariner, where it may last until the ship returns to the homeport.
VAT is 19% standard rate.