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DRAFTPublished:

Draft: pension and unemployment contribution rates 0%

This is a bill proposed by the Government that Parliament has not yet adopted. Nothing changes until it is adopted and published in the Official Gazette. The text may still be amended.

TLDR

  • DRAFT — not adopted. Parliament has not voted on it, so nothing changes until it is adopted.
  • The bill replaces Arts. 15, 16 and 18 of the Contributions Law: the rate for pension and disability insurance, the additional contribution for insurance service counted at increased duration, and the unemployment insurance contribution would each be 0%.
  • Law in force: 10.0% pension and disability insurance paid by the insured person, 6% to 28% additional contribution paid by the employer, and 0.5% + 0.5% for unemployment.
  • The bill states application from 1 January 2027 and entry into force on the eighth day after publication in the Official Gazette.

gov.me has published a bill amending the Law on Contributions for Compulsory Social Insurance (document dated 18 September 2026). It is only a proposal: Parliament has not adopted it and it is not published in the Official Gazette. The text may change during the procedure. The document is a scan, so we read it from the page image.

The bill has five articles. Article 1 replaces Art. 15: the rate of the contribution for compulsory pension and disability insurance on the prescribed base is 0%. Article 2 replaces Art. 16: the rate of the additional contribution for insurance service counted at increased duration is 0%. Article 3 replaces Art. 18: the rate of the contribution for unemployment insurance on the prescribed base is 0%. Article 4 is a technical change to Art. 21 (references to Art. 16 are removed).

For comparison, Art. 15 in force sets 10.0% for pension and disability insurance paid by the insured person (0% for the employer for employees). Art. 16 in force sets an employer's additional contribution of 6%, 9%, 12%, 18% or 28%, depending on the job. Art. 18 in force sets 0.5% for the employer and 0.5% for the insured person for unemployment, and 1% for the insured person for persons under Art. 7(1)(9). The bill does not change other articles of the law, and the document we read gives no explanatory statement.

Under Article 5, the law enters into force on the eighth day after publication in the Official Gazette and would apply from 1 January 2027. Practically: no action is needed. Payroll and contributions for 2026 stay on the current rates. We will follow whether the bill is adopted and update this item.