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Calculation parameters and limits in social insurance for the year 2021

In 2021, many calculation parameters and thresholds for social security have increased.

The following article provides you with an overview of which figures will apply in 2021:

 

Contribution assessment limits 2021

West East
Health and care insurance annual 58.050,00 EUR
monthly 4.837,50 EUR
General pension insurance annual 85.200,00 EUR 80.400,00 EUR
monthly 7.100,00 EUR 6.700,00 EUR
Miners’ Pension Insurance annual 104.400,00 EUR 99.000,00 EUR
monthly 8.700,00 EUR 8.250,00 EUR
Unemployment insurance annual 85.200,00 EUR 80.400,00 EUR
monthly 7.100,00 EUR 6.700,00 EUR

 

Annual earning limit

 

The annual income limit (AIL) will rise to 64,350 euros in 2021 (previously 62,550 euros); that is 5,362.50 euros per month. If the limit is exceeded once, employees are no longer required to be insured under the statutory health insurance scheme (GKV).

 

General AIL Specific AIL
Year 2020 62.550,00 EUR 56.250,00 EUR
Year 2021 64.350,00 EUR 58.050,00 EUR

 

 

 Social security contribution rates

The following social security contribution rates will apply in 2021:

 

Arbeitgeber Arbeitnehmer Gesamt
Health insurance General contribution rate 7,3 % 7,3 % 14,6 %
Reduced contribution rate 7,0 % 7,0 % 14,0 %
Average additional contribution 1,3 % 1,3 %
Care insurance 1,525 % 1,525 % 3,05 %
Contribution surcharge for childless persons 0,25 %
General pension insurance 9,3 % 9,3 % 18,6 %
Miners’ Pension Insurance 15,4 % 9,3 % 24,7 %
Unemployment insurance 1,2 % 1,2 % 2,4 %

 

 

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