Social insurance; information on the income threshold for contributions

Description

Persons insured under statutory pension insurance, health insurance, long-term care insurance and unemployment insurance only pay social insurance contributions up to the amount of the contribution assessment ceiling, which changes annually. The part of the remuneration exceeding this limit is exempt from contributions. In the case of one-off special payments such as Christmas bonuses or holiday pay, the contribution is based on the part of the income threshold reached so far for the whole year.

The income threshold for pension and unemployment insurance for 2021 is €85,200 per year/€7,100 per month (new Länder: €80,400 per year/€6,700 per month). It changes in the following years in accordance with the development of gross wages. For 2021, it amounts to € 104,400 per year/ € 8,700 per month for miners' insurance (new Länder: € 99,000 per year/ € 8,250 per month), and for 2021 it amounts to € 64,350 per year/ € 5,362.50 per month for health and long-term care insurance (for existing cases: € 58,050 per year/ € 4,837.50 per month).

§§ 6, 223 Social Security Code V, § 55 Social Security Code XI, §§159, 160 Social Security Code VI, § 341 Social Security Code III and annual ordinance of the Federal Government

Employers; statutory health and long-term care insurance funds and pension insurance institutions; employment agencies

Status: 13.04.2022

Responsible for editing: Bayerisches Staatsministerium für Familie, Arbeit und Soziales

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