Salary expenses are taken into account in accordance with the data of the Incomes Register. In addition, 20% of wage and salary expenses in accordance with the Incomes Register, are taken into account as the employer’s incidental expenses. The salary expenses of the business name entrepreneurs and the responsible partners of a partnership are the confirmed earnings in accordance with Section 112 of the Self-Employed Persons’ Pensions Act, which was in force on the first day of the refenrence period of the closure compensation (February 2021). In addition, the self-employed persons’ pension insurance contribution and health insurance contribution are taken into account.