Every tax article of ours carries the footnote: „tax legislation may change". This article systematises WHAT can change at all – so you know what to verify annually and what is stable ground.
The stable layer
- The three-category logic (individual / savings / risk) has been an unchanged frame for years – resting on the 2020 Tax Authority guidance and ministry positions (category article).
- The specific defined benefit mechanism (1.18× base) is a long-standing part of the system.
- The 15% PIT and 13% social contribution rates are unchanged in 2026 – these compose the 33.04%.
Where change tends to happen
- The social contribution rate: repeatedly reduced over the past decade – every change automatically moves the 33.04%. It is worth checking this annually.
- CIT rule details (the scope of recognised costs) – rarely, but they can shift.
- The cafeteria environment: its elements and allowances are the most frequently moving area (cafeteria-tax article).
Our annual routine
At the start of every tax year we refresh the canonical numbers (rates, multiplier, worked examples) from the insurers’ official tax publications and the primary legal sources – the Insights tax articles and the downloadable guide receive their year update then.
What should the company do?
Two dates for the calendar: a check after the tax package is promulgated (autumn-winter) and the January start. Plus one principle: do not carve percentages into the benefits policy – reference taxation „under the prevailing rules", and the policy survives rate changes.
The article reflects the 2026 state; informational content, not tax advice.
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