The statutory minimum insurable income for full-time work and its proportional part for reduced working hours, plus the contributions due on it.
Choose a qualification group and economic activity to see the minimum insurable income.
МОД values in EUR · settings year 2026
The minimum insurable income is set per economic activity and qualification group each year. The lowest statutory amount for the year is prefilled — replace it with the МОД that applies to the specific profession.
For part-time contracts, contributions are due on at least the proportional part of the МОД for the hours worked (Art. 19 ННОО). The employer share varies with the occupational-accident rate for the activity.