The expected social insurance values are as follows (subject to official announcments):
Maximum contribution basis:
- Daily: 189,00 EUR
- Monthly: 5.670,00 EUR
- Annual for special payments: 11.340,00 EUR
- Monthly for freelancers (“freie Dienstnehmer) without special payments: 6.615,00 EUR
Marginal employment limits
- Monthly: 485,85 EUR
- Limit for DGA (“subway tax”): 728,78 EUR
Limits for unemployment contribution
|
Monthly contribution basis |
percentage |
|
up to 1.828,00 Euro |
0 % |
|
over 1.828,00 Euro to 1.994,00 Euro |
1 % |
|
over 1.994,00 Euro to 2.161,00 Euro |
2 % |
|
over 2.161,00 Euro |
3 % |
Limits for apprentice contributions to unemployment contribution
|
Monthly contribution basis |
percentage |
|
up to 1.828,00 Euro |
0 % |
|
over 1.828,00 Euro to 1.994,00 Euro |
1 % |
|
over 1.994,00 Euro |
1,2 % |
Monthly contribution basis
- For insured, who do not receive payments: 914,70 EUR (daily 30,49 EUR)
- For people on civil service : 1.286,70 EUR (daily 42,89 EUR)
Other values
- Accident insurance contribution for people on civil service: 6,03 EUR monthly
The values listed in this article correspond to the current status and maybe subject to later changes.