As of January 2020, the employee must pay from its gross income an amount of 10.50% (the % was increased by 0.16%). The employer should withhold the amount and pay it to the Social Security Institute. The employer must pay the amount of 26.5% (employer contribution) calculated over the total of the payroll.
The social charges paid by the employer are deemed to be deductible expenses in order to calculate the corporate income tax.
Some benefits as salary in kind (car or house lease, and per diem) should be assessed on a case by case basis so as to identify whether or not they are considered to be part of the salary in order to pay SSC.
According to the recent case law, some benefits in kind such as car lease housing, are not deemed to be salary as the benefits are given as an obligation in accordance with the labour code. It is strongly advisable to justify granting those benefits as a direct cost of the mobility.
Also, according to the labour code for the payments deemed to be salaries, the employer must pay Christmas bonus, severance, vacations and labour risks.