2.2.2 Social Insurance Rates

��Ƶ

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.2 Social insurance rates

Commentary

Germany

The table below summarises the annual and monthly ceilings and expected contributions for 2025.

Insurance	Annual income ceiling	Monthly income ceiling	Employee contribution	Employer contribution
Health	EUR 66,150	EUR 5,512.50	7.3% (+0.85%)	7.3% (+0.85%)
Nursing care	EUR 66,150	EUR

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

7.1 Business travel and subsistence

9.5 Work permits

6.1.1 EU social security agreement

��Ƶ

2.2.2 Social insurance rates

Germany

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

7.1 Business travel and subsistence

9.5 Work permits

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

12. Checklist for employers

4.12 Beneficial loans

4.4 Interest-free loans

2.2 Social security contributions

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

3.1 Salary advances

3.7.3 Sale of shares

6.4.1 Split Year Relief – outbound employees

3.2.1 Travel meals and per diems

3.2 French national minimum wage (SMIC)

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

2.2.2 Social insurance rates

Germany

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT