The new calculation parameters in social security determine the assessment ceilings that are decisive for insurance law as well as for contribution and benefit law related to social security. The following calculation parameters apply for the year 2023:
The general contribution rate for health insurance remains at 14.6% (plus an individual additional contribution depending on the health insurance fund). The pension insurance contribution rate also remains at 18.6%, while the contribution rate for unemployment insurance is 2.6%. The contribution rate for long-term care insurance remains at 3.05%. The contribution rate to long-term care insurance for childless persons who have already reached the age of 23 remains at 3.4%. The contribution surcharge for childless persons, which continues to be borne by the employee alone, remains at 0.35%. Since 2022, childless persons pay (1.525% + 0.35% =) 1.875%, while employers continue to pay 1.525% of the total 3.4%.
Contributions to health, long-term care, pension and unemployment insurance – as well as the additional contribution if the health insurers levy one – are once again to be borne in equal parts by employers and employees as of 1 January 2019 (exceptions apply to the federal state of Saxony. Here, the employee pays 2.025% and the employer 1.025% of the contribution to long-term care insurance).
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