As every year, 2017 has also important changes in the area of wage tax and the social security right. There are many small changes, which should be noticed. This article lists the most important changes you need to know for your current wage tax billing.
ELStAM-Procedure
Travel expenses
Company events
Company events: tax exempt amount of EUR 110,00 per participating person / maximum two events per year / all additional costs (room rent, family members) have to be included / exceeding amounts are subject to wage tax (flat-rate-tax is possible).
Contribution rates of social insurance:
Health insurance: | 14.60 % (ER 7.3 %, EE 7.3 %) |
Nursing care insurance: | 2.55 % (additional fee for childless 0.25 %) |
Statutory pension insurance: | 18.70% |
Unemployment insurance: | 3.00% |
Unemployment insurance: | 0.09% |
Additional health insurance: | depends on health insurance company (borne by EE) |
Average additional health insurance: | 1.1% |
For self-employed artists/journalists (Künstlersozialkasse): | 4.80% |
Social insurance contribution ceilings
Health- and nursing care insurance for all Federal States | EUR 4,350.00 monthly | EUR 52,200.00 annually |
Yearly statutory remuneration ceiling | EUR 57,600.00 | |
Special yearly statutory remuneration ceiling | EUR 52,200.00 | |
Pension and unemployment insurance | monthly | annually |
Old Federal States | EUR 6,350.00 | EUR 76,200.00 |
New Federal States | EUR 5,700.00 | EUR 68,400.00 |
Subsidies to the health- and nursing care insurance:
Members of private health insurance funds: | half of contribution; maximum |
Health insurance: EUR 317.55 | |
Nursing care insurance: EUR 55.46 |
Monthly monetary value of benefits in kind | |
Free accommodation: | EUR 223.00 |
Meals (total): | EUR 241.00 |
Breakfast: | EUR 51.00 |
Lunch/or dinner resp. | EUR 95.00 |
Due date of data transfer of statements of contributions paid and of payments of total social insurance contribution amounts (fixed by law)
Month | 5th last bank business day (data transfer) | 3rd last bank business day (payment) |
January | 25 | 27 |
February | 22 | 24 |
March | 27 | 29 |
April | 24 | 26 |
May | 24 | 29 |
June | 26 | 28 |
July | 25 | 27 |
August | 25 | 29 |
September | 25 | 27 |
October | 24 | 26 |
November | 24 | 28 |
December | 21 | 27 |
Miscellaneous
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