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Beginning of the contribution obligation

The obligation to pay contributions for employed persons begins on 1 January after their 17th birthday (example: persons born in 2000 have been subject to contributions since 1 January 2018).

More details:

Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work

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