Social security contributions

von Peter Scheller (Kommentare: 0)

Social security contributions in Germany are calculated as a percentage of the income. However, there is a maximum income base. Exceeding parts of the income are not subject to social security contributions. On 15 October 2014, the Federal Cabinet (Bundesregierung) has approved on a draft regulation in regard to thresholds for social security contributions coming into effect from 1 January 2015 onwards.



The thresholds will be as follows:


Maximum income base


Maximum income base Month
Health and nursing care insurance

€ 49,500

€ 4,125

Other parts of social security (West = old Federal States)

€ 72,600

€ 6,050

Other parts of social security

(East = New Federal Sates)

€ 62,400

€ 5,200

Other parts of the social security include premiums for

  • Pension insurance
  • Unemployment insurance

The draft regulation has to be approved by the Federal Council (Bundesrat).

Author: Peter Scheller, Tax Adviser – Master of International Taxation;


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