From 1 January 2026, amendments to the Law on State Social Insurance (LSSI) on supplementary (voluntary) health insurance for employees come into force.
What’s changing?
The social security benefit for supplementary health insurance premiums is reduced.
From 1 January 2026, only the part of the employer’s contributions paid on behalf of the employee that is exempt from GPT, i.e. up to €350 per year, will be exempted from Sodros contributions.
What is taxed?
The part of the contribution exceeding €350 per year will be:
- Subject to GST,
- Included in the SSD and PSD contribution base.
What is important for employers to consider?
It is recommended to review the employee benefit packages and the projected supplementary health insurance contributions for 2026, taking into account the potential additional tax burden.
