This year we miss the highlight of changes in the area of the wage tax and the social security right. A huge number of smaller changes should be noted. In this article, you will find the most important changes you need to know for the current wage tax billing.
breakfast: EUR 1.67
lunch/dinner: EUR 3.10
The previous tax exemption limit has been changed to a tax exempt amount of EUR 110,00 per person / maximum two events / all additional costs (room rent, family members) have to be included / exceeding amounts are taxable for wage taxes (flat-rate-tax is possible).
In this regard a new letter of the Federal Ministry of Finance tightens VAT regulations: for events costing more than EUR 110.00 per person input tax will not be deductible!
Health insurance | 14.60 % (ER 7.3 %, EE 7.3 %) |
Nursing care insurance | 2.35 % (additional fee for childless 0.25 %) |
Statutory pension insurance | 18.70 % |
Unemployment insurance | 3.00 % |
Statutory insolvency insurance | 0.12 % |
Additional health insurance | depends on health insurance company (borne by EE) |
Average additional health insurance | 1.1 % |
For self-employed artists/journalists (Künstlersozialkasse) | 5.20 % |
Health- and nursing care insurance for all Federal States | EUR 4,237.50 monthly |
EUR 50,850.00 annually | |
Yearly statutory remuneration ceiling | EUR 56,250.00 |
Special yearly statutory remuneration ceiling | EUR 50,850.00 |
Pension and unemployment insurance | monthly | annually | |
Old Federal States | EUR | 6,200.00 | 74,400.00 |
New Federal States | EUR | 5,400.00 | 64,800.00 |
Members of private health insurance funds | half of contribution; maximum: |
Health insurance EUR 309.34 | |
Nursing care insurance EUR 49.79 |
Free accommodation EUR 223.00
Meals (total) EUR 236.00
Breakfast EUR 50.00
Lunch/or dinner resp. EUR 93.00
Month | 5th last bank business day (data transfer) | 3rd last bank business day (payment) |
Jan. | 25 | 27 |
Feb. | 23 | 25 |
Mar. | 23 | 29 |
Apr. | 25 | 29 |
May | 25 (24) | 27 |
June | 24 | 28 |
July | 25 | 27 |
Aug. | 25 | 29 |
Sept. | 26 | 28 |
Oct. | 25 (24) | 27 (26) |
Nov. | 24 | 28 |
Dec. | 23 | 28 |
New form (incl. copy for employee), certificate also valid when receiving sickness benefit and abolition of “withdrawal slip” (Auszahlungsschein)
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