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2Plus Audit

National Health Insurance System (NHIS) Contribution Commencement

According to the National Health Insurance System Law of 2010 (as amended in 2017), employer and employee contributions for the implementation of the system commence in 2019.

Specifically, as of 1/3/2019, public and private employees, pensioners, state officials and rentiers will contribute 1.7% of their monthly income, while self-employed persons will have to pay 2.55%. Employers will contribute 1.85% on each employee’s salary, towards her/his healthcare. Also, the State will contribute 1.65% of the income of each employee/pensioner.

The employer is responsible for paying both their own and their employees’ contributions through Social Insurance Services (by means of deduction from their salary).

It should be noted that NHIS contributions are paid on all employee earnings (as earnings are defined in the Social Insurance Law) up to €180,000.

The contribution rates for each category of contributors as they have been set by the General Healthcare System (Amending) Law of 2017 are the following:




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