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Calculation parameters and limits in social insurance for the year 2023

In 2023, many calculation parameters and thresholds for social security have increased.

The following article provides you with an overview of which figures will apply in 2023:

Contribution assessment limits 2023

West East
Health and care insurance annual 59.850,00 EUR
monthly 4.987,50 EUR
General pension insurance annual 87.600,00 EUR 87.600,00 EUR
monthly 7.300,00 EUR 7.300,00 EUR
Miners’ Pension Insurance annual 107.400,00 EUR 107.400,00 EUR
monthly 8.950,00 EUR 8.950,00 EUR
Unemployment insurance annual 87.600,00 EUR 87.600,00 EUR
monthly 7.300,00 EUR 7.300,00 EUR

Annual earning limit

The annual income limit (AIL) will rise to 66.600 euros in 2023 (previously 64.350 euros); that is 5.550 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 2022 64.350,00 EUR 58.050,00 EUR
Year 2023 66.600,00 EUR 59.850,00 EUR

Social security contribution rates

The following social security contribution rates will apply in 2023:

    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   1,6 % 1,6
Care insurance   1,525 % 1,525 % 3,05 %
Contribution surcharge for childless persons 0,35 % 0,35 %
General pension insurance 9,3 % 9,3 % 18,6 %
Miners’ Pension Insurance 15,4 % 9,3 % 24,7 %
Unemployment insurance 1,3 % 1,3 % 2,6 %
Artists’ social security contribution 5,0 %   5,0 %

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