Wise Numbers

Guide

Hiring your first employee

What to sort out before day one, what a salary really costs and the support available.

Updated October 2026

Hiring your first person is a milestone for any business. It also brings new obligations, some of them before the employee starts. Handled in time, they are simple.

Before day one

Notify Social Security before the contract starts, put the contract in writing where the law requires it (as with fixed-term contracts), take out the compulsory workplace accident insurance and arrange occupational health and safety services.

What a salary costs

On top of the gross salary, the company pays 23.75% in Social Security. The employee has 11% deducted, plus income tax withholding. Also budget for the holiday and Christmas allowances, two extra months’ pay a year, and the meal allowance if you pay one.

Hiring support

IEFP programmes support hiring and internships, especially for young people and the unemployed, but conditions and deadlines change with each call. Check before you hire, as some only apply if you apply first.

This article is for information only and is not a substitute for advice on your specific case.