Social security contributions are not assessed separately, but are included partially in the income tax and partially in the payroll tax.
All employers are subject to a special payroll tax on paid wages and other remuneration.
Such a tax is also applicable to the calculated fee of self-employed individuals. A bankruptcy fund contribution is also payable calculated on the same tax base as the payroll tax. Extra taxes are calculated on paid wages and other remuneration for fishermen. A general net wealth tax is also assessed on individuals' taxable assets less their liabilities. Numerous other taxes which have not been mentioned here apply both to individuals and companies.