The government\u2019s draft bill on the Care Reform Act (PNOG) of 30 Sep\u00adtem\u00adber 2026 pro\u00advi\u00addes for signi\u00adfi\u00adcant chan\u00adges to social care insu\u00adrance con\u00adtri\u00adbu\u00adti\u00adons. The plan\u00adned chan\u00adges affect both employees and employ\u00aders and could have a direct impact on month\u00adly pays\u00adlips in many organisations.<\/p>\n
The con\u00adtri\u00adbu\u00adti\u00adon assess\u00adment cei\u00adling for long-term care insu\u00adrance remains lin\u00adked to that of sta\u00adtu\u00adto\u00adry health insu\u00adrance. Under the Sta\u00adtu\u00adto\u00adry Health Insu\u00adrance Con\u00adtri\u00adbu\u00adti\u00adon Rate Sta\u00adbi\u00adli\u00adsa\u00adti\u00adon Act, which has alre\u00ada\u00addy been pas\u00adsed, this cei\u00adling will rise to 6,375 euros per month from 1 Janu\u00adary 2027. For employees who\u00adse sala\u00adry exceeds this cei\u00adling, this means an increase in the total month\u00adly con\u00adtri\u00adbu\u00adti\u00adon \u2013 com\u00adpri\u00adsing both the employer\u2019s and the employee\u2019s share \u2013 of more than 20 euros in total.<\/p>\n
Peo\u00adp\u00adle wit\u00adhout child\u00adren alre\u00ada\u00addy pay a surchar\u00adge on their long-term care insu\u00adrance con\u00adtri\u00adbu\u00adti\u00adons. This is set to rise from the cur\u00adrent 0.6 per cent to 0.9 per cent. The surchar\u00adge is bor\u00adne exclu\u00adsi\u00adve\u00adly by the employees con\u00adcer\u00adned; employ\u00aders do not con\u00adtri\u00adbu\u00adte towards it.<\/p>\n
Until now, spou\u00adses and regis\u00adtered civil part\u00adners have been able to be cover\u00aded under fami\u00adly insu\u00adrance wit\u00adhout pay\u00ading con\u00adtri\u00adbu\u00adti\u00adons, sub\u00adject to cer\u00adtain con\u00addi\u00adti\u00adons. The Sta\u00adtu\u00adto\u00adry Health Insu\u00adrance Sta\u00adbi\u00adli\u00adsa\u00adti\u00adon Act has alre\u00ada\u00addy intro\u00addu\u00adced a 2.5 per cent con\u00adtri\u00adbu\u00adti\u00adon surchar\u00adge for health insu\u00adrance if cer\u00adtain inco\u00adme thres\u00adholds are excee\u00added. The PNOG draft builds on this: if such a surchar\u00adge appli\u00ades under health insu\u00adrance, an addi\u00adtio\u00adnal con\u00adtri\u00adbu\u00adti\u00adon of 0.52 per\u00adcen\u00adta\u00adge points will also be levied under long-term care insurance.<\/p>\n
Until now, employ\u00aders of peo\u00adp\u00adle in mini-jobs have only been obli\u00adged to pay flat-rate con\u00adtri\u00adbu\u00adti\u00adons towards health and pen\u00adsi\u00adon insu\u00adrance. This is set to chan\u00adge. In future, mini-job\u00adbers cover\u00aded by sta\u00adtu\u00adto\u00adry health insu\u00adrance will also be requi\u00adred to pay a flat-rate con\u00adtri\u00adbu\u00adti\u00adon towards long-term care insu\u00adrance. The con\u00adtri\u00adbu\u00adti\u00adon rate cor\u00adre\u00adsponds to the stan\u00addard rate, curr\u00adent\u00adly 3.6 per cent; a redu\u00adced rate of 1.5 per cent is envi\u00adsa\u00adged for employees working in pri\u00adva\u00adte house\u00adholds. The\u00adse cos\u00adts, too, are bor\u00adne sole\u00adly by the employ\u00ader. The\u00adre is no child\u00adless sup\u00adple\u00adment or reduc\u00adtion for tho\u00adse with seve\u00adral child\u00adren in this area. Com\u00adpared with the ori\u00adgi\u00adnal draft bill, the intro\u00adduc\u00adtion of this pro\u00advi\u00adsi\u00adon has been post\u00adpo\u00adned from 2027 to 2028.<\/p>\n
Com\u00adpa\u00adnies employ\u00ading peo\u00adp\u00adle in mini-jobs, employees wit\u00adhout child\u00adren or spou\u00adses cover\u00aded by fami\u00adly insu\u00adrance should clo\u00adse\u00adly moni\u00adtor the pro\u00adgress of the legis\u00adla\u00adti\u00adve pro\u00adcess. The chan\u00adges will have a direct impact on non-wage labour cos\u00adts and will requi\u00adre time\u00adly adjus\u00adt\u00adments to pay\u00adroll accoun\u00adting. Anyo\u00adne wis\u00adhing to find out in advan\u00adce what spe\u00adci\u00adfic addi\u00adtio\u00adnal cos\u00adts their busi\u00adness will face should seek advice from a tax advi\u00adser or a soli\u00adci\u00adtor spe\u00adcia\u00adli\u00adsing in employ\u00adment law.<\/p>\n