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Social security – Thresholds for 2023

Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2023. Accordingly, employees and employers each pay half towards the contribution to the statutory health insurance providers. In the case of trainees who receive remuneration of up to € 325.00 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, as usual, share the payment of the contributions equally.

The average supplementary rate of contribution to the statutory health insurance providers for 2023 is 1.60%. For the current social security values please refer to the overview that follows. 

The minimum wage was increased as of 1.10.2022 to € 12.00. The de minimis threshold became a dynamic one. It is based on a weekly working time of ten hours at minimum wage conditions and is currently €520.00 monthly.

In the course of year end reporting activities in personnel departments other contributions have to be taken into account. The allocation to social security contributions for artists has been raised to 5%. We would like to remind you that the report on the fees paid in 2022 that are liable to social security contributions has to be submitted by 31.3.2023. 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 2022 has to be submitted by 31.3.2023. 

The salary and wages verification statement for the Berufsgenossenschaft has to be submitted electronically to the competent Berufsgenossenschaft by 16.02.2023. The contributions have to be paid once the contribution assessment has been issued.

All the relevant values are shown in the following table:

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