Approaching the date of payment of wages in January 2015, some employees (in employment, state employment, the employment in the civil service) can find on its payroll higher  amounth than for example in December last year. This is both due to the fact that since January has increased the minimum wage from € 352 to € 380, but for some employees to be caused by the introduction of a new deductible item for the health insurance.

This deductible item is intended for low-income persons and the maximum amount is 380 €  per month, ie € 4,560 per year. The sum of the new deductible item gradually shortened according to the precise criteria up to the amount of income € 570 per month, ie € 6,840 per year. The sum of the deductible item higher then yearly limit will be zero. At a monthly salary in the amount less  then € 380 deductible item is in the same sum, ie if the salary is € 320 the maximum deductible item is € 320.

Entitled to a deductible item will not be for all. For example, during the year will not apply to persons working on an agreement or employees who have benefits for long-term unemployed, or those who will have revenues from dividents or have more employers at the same time. On the other way, a monthly deductible item can also be used by employed pensioner and the employee working at the part-time job. Formation respectively loss of the entitlement to a deductible item from the employee must apply for the employer written notice within 8 days. For January 2015 the employee could do this untill 25 January. If the employee does not apply for a deductible item during the year, the health insurance company (the HIC) will carry out the annual reconciliation of the health insurance (the ARHI), and will recalculate the total entitlement for a deductible item adjust for all other income, for example  from trade, dividends, investment income, income of statutory representatives, shareholders, persons working on agreement, etc. … The important is that the person should to be insured for at least part of the year. The HIC notifys the amount of any overpayment to health insurance to 30 September of the following year.

An employee with a gross monthly income of € 380 when applying a new deductible item will have a net wage of € 339.09. The net earns per month will be about € 12.31 more than at the same salary in 2014. For the year, the amount will be € 147.72. For the employer, the savings of the total labor amount (the TLA) will be € 38 monthly. The comparison of the gross salary from the amount of € 380 to € 530 per month is in the attached table. For salary of € 570 or more will not be savings in 2015 compared to 2014.

	Year		Year		Year		Year
	2014	2015	2014	2015	2014	2015	2014	2015
Gross salary	380	380	430	430	480	480	530	530
Payments 13,40%	50,92	35,72	57,62	46,42	64,32	57,12	71,02	67,82
Payments 35,20%	133,76	95,76	151,35	123,35	168,96	150,96	186,55	178,55
Total labor amount	513,76	475,76	581,35	553,35	648,96	630,96	716,55	708,55
Tax 19%	2,30	5,19	10,53	12,66	18,76	20,12	26,98	27,59
Netto salary (NS)	326,78	339,09	361,85	370,92	396,92	402,76	432,00	434,59
Savings NS		12,31		9,07		5,84		2,59
Yearly savings NS		147,72		108,84		70,08		31,08
Yearly savings TLA		456,00		336,00		216,00		96,00