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 % | ||
