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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