It is possible to differentiate between two types of contributions, i.e. contributions from the salary and contributions to the salary. Salary contribution is a pension insurance contribution that is calculated and paid in the amount of 20% of the gross salary. Salary contribution is a health insurance contribution that is calculated and paid in the amount of 16.5% of the gross salary. The person responsible for calculating and paying these two types of contributions is the employer where the individual earns income from self-employment. At the same time, the term non-independent work means employment with a specific employer, regardless of whether it is a natural or legal person. During the last decades, there have been significant changes when it comes to the rates at which these contributions are calculated, and at the same time, contributions such as the employment contribution, which was one of the wage contributions, have been abolished. Although, at first glance it seems that the calculation of contributions from the salary and to the salary is simple, it is actually not so. Primarily, since there are individuals for whom only the first pillar of pension insurance is calculated, such as, for example, active military personnel or MUP employees, which is directly related to the earlier retirement of these persons. The fact that it is not possible to avoid calculation and payment of contributions for pension insurance is emphasized. When it comes to the contribution to the salary, it is possible to use benefits, such as the possibility that the employer does not pay the contribution to the salary for 5 years from the indefinite employment of a person under the age of 30, if the basic prerequisites for using this incentive are met. It is necessary to highlight the fact that in practice the fact that contributions from independent work are fixed is often misused. This fact often leads to the appearance of the fictitious opening of flat-rate businesses, which in this case replace independent work. In this way, the pension and health system is negatively affected, which the state tries to suppress through its actions.