Doprinosi za socijalno osiguranje vrsta su izravnih poreza te prema tome ulaze u širem smislu u porezni sustav. Oni su temeljni prihodi kojima se financiraju izdaci za mirovinsko osiguranje, za zdravstveno osiguranje te za zapošljavanje. Hrvatski sustav obveznog socijalnog osiguranja sastoji se od: - obveznog mirovinskog osiguranja na temelju generacijske solidarnosti (tzv. I. stup) - obveznog mirovinskog osiguranja na temelju individualne kapitalizirane štednje (tzv. II. stup) - obveznog zdravstvenog osiguranja i osiguranje u slučaju ozljede na radu i profesionalne bolesti - osiguranja za slučaj nezaposlenosti. Doprinosi se ubiru iz plaće (tj. na teret zaposlenika) i na plaću (tj. na teret poslodavca). Tako se doprinosi za mirovinsko osiguranje na temelju generacijske solidarnosti i za mirovinsko osiguranje na temelju inidividualne kapitalizirane štednje plaćaju na teret zaposlenika, a doprinosi za obvezno zdravstveno osiguranje, doprinos za zaštitu zdravlja na radu te doprinos za zapošljavanje na teret poslodavca.

Compulsory social security contributions are a type of direct tax and are, therefore, a part of the tax system in a broader sense. They are the basic revenue used for financing pension, health and unemployment insurance expenditures. Croatian social security system consists of the following: - compulsory pension insurance under generational solidarity pension scheme (also known as the 1st pillar) - compulsory pension insurance based on individual capitalized savings (also known as the 2nd pillar) - compulsory primary health insurance and insurance against accidents at work and occupational diseases - unemployment insurance. Contributions may be deducted from the employees' wages or from the employers' own funds. Compulsory pension insurance contributions are paid by the employees. On the other hand, contributions for the compulsory primary health insurance and the contribution against accidents at work and occupational diseases, as well as the employment contribution are financed by the employers.