• Advance payments of social tax are paid for the current quarter, by the 15th day of the last month of each quarter (for the first quarter by 15 March, for the second quarter by 15 June, for the third quarter by 15 September and for the fourth quarter by 15 December).
  NB! If the payment date falls on a public holiday or some other holiday, the working day following the holiday is considered a payment date.
• The monthly rate which is the basis for payment of social tax is established by the state budget for each year.
  The monthly rate of social tax in 2025 is 820 euros.
  Therefore, 811.80 euros (820 × 3 × 33%) must be paid in each quarter of 2025.
  
  The monthly rate of social tax in 2026 is 886 euros.
  Therefore, 877.14 euros (886 × 3 × 33%) must be paid in each quarter of 2026.
• Advance social tax is calculated for the days registered in the commercial register as a sole proprietor.
• The amount of social tax declared by the employer is also taken into account when calculating advance social tax.

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