Social security – Thresholds for 2021
Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2021. Accordingly, employees and employers each pay half towards the contribution to the statutory health insurance providers. In the case of trainees who receive remuneration of up to € 325 monthly, the employer solely pays the contributions. If this limit is exceeded through a one-off payment such as, e.g., a Christmas bonus or a holiday bonus then this relief ceases to apply. Employees and employers then, as usual, share the payment of the contributions equally.
The average supplementary rate of contribution to the statutory health insurance providers for 2021 has gone up to 1.3%. For the current social security values please refer to the overview that follows.
Furthermore, it should be noted that the minimum wage was increased as of 1.1.2021 from € 9.35 to € 9.50; as of 1.7.2021 it will go up to € 9.60. As a result, until 31.6.2021, the monthly maximum working hours for mini jobbers will be reduced to 47 hours/monthly.
In the course of year end reporting activities in personnel departments other contributions have to be taken into account. The allocation to social security contributions for artists has remained at 4.2%. We would like to remind you that the report on the fees paid in 2020 that are liable to social security contributions has to be submitted by 31.3.2021. This report forms the basis of the contribution assessment that, once it has been issued, results in a payment obligation that will be in addition to any prepayments that have possibly been determined.
Likewise, information relating to and the payment of the countervailing charge for not employing severely handicapped people in 2020 have to be submitted by 31.3.2021. The salary and wages verification statement for the statutory trade association for health and safety at work and employer liability insurance (Berufsgenossenschaft) has to be submitted electronically to the competent Berufsgenossenschaft by 16.02.2021. The contributions have to be paid once the contribution assessment has been issued. All the values are shown in the following table: