The right to exemption from the payment of the base contributions to salary

As of January 1, 2025, the new Contributions Act entered into force, resulting in changes to the tax relief for "first employment." Previous measures Under the former legislation, two types of base contribution exemption measures were provided for employees: The first applied to workers who, at the time of entering into employment, had no registered length of service in the pension insurance system. In such cases, the employer was exempt from paying contributions for a period of one year. The second measure related to the employment of young persons, specifically workers who were employed permanently (indefinite contract) for the first time and had not...