Social Insurance Values for 2025
Parity financing of health insurance contributions will also continue in 2025. Accordingly, employees and employers each pay half towards the contribution to the statutory health insurance providers. As of 2025, for the first time, a nationwide contribution assessment ceiling of €96,600 will apply for the statutory pension insurance and the unemployment insurance. 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 share the payment of the contributions equally, as is usual.
The average supplementary rate of contribution to the statutory health insurance providers for 2025 is 2.50%. For the current social insurance values please refer to the overview that follows.
Furthermore, it should be noted that the minimum wage has been increased as of 1.1.2025 to €12.82. The de minimis threshold is a dynamic one. It is based on a weekly working time of ten hours at minimum wage conditions and, in 2025, is €556 monthly.
Further contributions have to be taken into account for year-end reporting in personnel departments. The allocation to social security contributions for artists has remained at 5.0%. We would like to remind you that the report on the fees paid, in 2024, that are liable to social security contributions has to be submitted by 31.3.2025. 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 2024 has to be submitted by 31.3.2025. The salary and wages verification statement for the Berufsgenossenschaft has to be submitted electronically to the competent Berufsgenossenschaft by 16.02.2025. The contributions have to be paid once the contribution assessment has been issued.
All the relevant values are shown in the following table.
Social security contribution thresholds for 2025
ll data in € and monthly, except where otherwise specified
Type of Contribution | Amount |
---|---|
Income threshold for compulsory insurance in the statutory health insurance scheme | |
a) General, annual* | 73,800.00 |
b) For those with private health insurance on 31.12.2002 due to breaching the 2002 threshold ** | 66,150.00 |
Contribution assessment ceiling | |
---|---|
Statutory Pension Insurance and Unemployment Insurance monthly | 8,050.00 |
annual | 96,600.00 |
Health and long-term care insurance monthly | 5,512.50 |
annual | 66,150.00 |
Contribution Rates | |
---|---|
Statutory Pension Insurance (of which employer and employee pay ½ each) |
18.6% |
Unemployment Insurance (of which employer and employee pay ½ each) |
2.6% |
Health insurance + supplementary contribution set by individual health insurers (of which employer and employee pay ½ each) |
14.6% |
Average supplementary contribution | 2.5% |
Long-term Care Insurance | |
---|---|
(employer’s share of the rate is in each case 1.80%)*** | |
Childless employees older than 23 years | 4.20% |
Childless employees younger than 23 years | 3.60% |
Employees with min. 1 child | 3.60% |
Employees with 2 children under the age of 25 | 3.35% |
Employees with 3 children under the age of 25 | 3.10% |
Employees with 4 children under the age of 25 | 2.85% |
Employees with 5 or more children under the age of 25 | 2.60% |
Max. employer-paid subsidy for voluntary statutory health insurance |
402.41 + half of individual supplementary contribution |
Max. employer-paid subsidy for private health insurance**** |
437.21 |
Max. employer-paid subsidy Long-term care insurance (apart from Saxony) |
99.23 |
Max. employer-paid subsidy Long-term care insurance (only Saxony) |
71.66 |
Reference values for statutory pension insurance/ unemployment insurance monthly |
3,745.00 |
annual | 44,940.00 |
Type of Contribution | Amount |
---|---|
Contributions for low-wage employees (mini jobs, employer’s flat-rate contribution) | |
Health Insurance | 13% |
Statutory Pension Insurance | 15% |
Flat-rate tax (including church tax and the solidarity surcharge) | 2% |
Remuneration threshold for marginal jobs (mini jobs) |
556.00 |
Minimum basis for assessment of statutory pension insurance for marginal employees | 175.00 |
Minimum contribution/month (€175 x 18.6%) | 32.55 |
Sliding scale as of 1.1.2025 for reduced social security contributions |
556.01 to 2,000.00 |
Low earners threshold for trainees (social security contributions are borne by employers alone, Section 20(3) of Volume IV of the German Social Security Code) |
325.00 |
Maximum contribution for direct insurance schemes | |
annually 8 % of the tax-exempt BBG for pension insurance | 7,728.00 |
thereof max. exempt from social security charge | 3,864.00 |
Minimum payment amount for the obligation to make contributions for pension benefits in the health insurance and long-term care insurance schemes (tax-free amount) |
187.25 |
Allocation to statutory insolvency insurance | 0.15% |
Allocation to social security contributions for artists | 5.00% |
Reference values for benefits in kind in 2025
Meal allowance (data in €)
Group of persons | Breakfast | Lunch | Dinner | Meals overall |
---|---|---|---|---|
Employees and adult family members (monthly) | 69.00 | 132.00 | 132.00 | 333.00 |
per calendar day | 2.30 | 4.40 | 4.40 | 11.10 |
Accommodation allowance (data in €)
Accommodation (monthly) | 282.00 |
per calendar day | 9.40 |