Numbers and percentages

Here are some figures and percentages that may be useful for those who work with the book reserve method and ITP.
2021 2020 2019 2018 2017
General percentages
Financial expence 4,0% 4,0% 4,0% 4,0% 4,0%
Discount rate 3,84% 3,84% 3,84% 3,84% 3,84%
Paid-up policy indexation 0,39% 1,45% 2,32% 2,12% 0,59%
Pension supplement 0,39% 1,45% 2,32% 2,12% 0,59%
Operating cost ITP 2
- monthly provisions 0,6168% 0,5684% 0,6038% 0,5800%
- opening balance 0,0390% 0,0384% 0,0394% 0,0392%
Balance interest ITP 2 -0,50% -0,50% -0,50% -0,50%
Credit insurance
Premium 0,45% 0,4% 0,4% 0,4%
Reduced premium 0,15% 0,1% 0,1% 0,1%
Yield tax
Yield tax 0,075%* 0,075%* 0,0765% 0,075%*
Tax rate 15% 15% 15% 15%
Payroll tax
Deduction percentage 0,0255% 0,408% 0,4335% 0,289%
Payroll tax 24,26% 24,26% 24,26% 24,26%
Average government borrowing rate the year before 0,03%* 0,48%* 0,51% 0,34%*
Income base amount (iba)
1 iba 68,200 66,800 64,400 62,500 61,500
7,5 iba 511,500 501,000 483,000 468,750 461,250
10 iba 682,000 668,000 644,000 625,000 615,000
20 iba 1,364,000 1,336,000 1,288,000 1,250,000 1,230,000
30 iba 2,046,000 2,004,000 1,932,000 1,875,000 1,845,000
Price base amount (pba)
1 pba 47,600 47,300 46,500 45,500 44,800
7,5 pba 357,000 354,750 348,750 341,250 336,000
10 pba 476,000 473,000 465,000 455,000 448,000
20 pba 952,000 946,000 930,000 910,000 896,000
30 pba 1,428,000 1,419,000 1,395,000 1,365,000 1,344,000