The contribution paid by employers under the Unemployment Act was 4.55 percent in 2012 with a tax-free allowance of 17,229 euros. In 2013, the tax-free allowance was abolished and the contribution was lowered to 1.7 percent. The employer contribution in the basic contribution under the Work Disability Act (WAO) and the Work and Income Capacity Act (WIA) was lowered by 0.4 percentage points to 4.65 percent. Additionally, the obligatory income-related contribution to health care costs was raised from 7.1 percent to 7.75 percent and in future this contribution will be paid by employers. Back to article