What does the managing director of an EOOD pay in social insurance?

The managing sole shareholder registers as a self-insured person and chooses a monthly insurance income between a minimum and a maximum. For 2026 the minimum is 550.66 euros until 31 July and 620.20 euros from 1 August; the maximum is 2,111.64 euros until 31 July and 2,300 euros from 1 August. Contributions are calculated on the chosen amount, at rates set by Art. 6 of the Social Insurance Code. Note that these amounts are set afresh each year in the social insurance budget act, so check them for the current year. General information, not tax advice.