New Minimum Wage and Hourly Rate
From 1 January, the gross monthly minimum wage will be set at €1,153, up from €1,038 in 2025. At the same time, the minimum hourly rate will rise from €6.35 to €7.05.
Impact of the Minimum Wage Increase
The increase will directly affect several social and tax contributions:
- Health Insurance (PSD): The mandatory monthly contribution, calculated as 6.98% of the minimum wage, will rise to €80.48.
- Social Security Contributions (VSD): For self-employed people holding activity certificates and for certain farmers, contributions calculated on the basis of the minimum wage will increase accordingly.
Posted Workers and Tax Implications
To avoid the application of personal income tax (GPM), the permitted gross minimum wage for posted workers will be €1,902.45 per month or €11.63 per hour. 
These amounts are calculated by multiplying the new gross monthly and hourly minimum wage rates by 1.65. 
 
															 
															 
															 
															 
															 
															 
															 
															 
															 
															 
															 
								 
								 
								 
								 
								 
								 
								 
								 
								