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Germany Individual - Significant developments

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Social security contributions

As of 1 January 2017, the income ceiling for mandatory pension insurance has increased from 74,400 euros (EUR) to EUR 76,200 (EUR 68,400 in the new federal states). The increase of the contribution ceiling is also applicable to unemployment insurance.

Additionally, the income ceiling for mandatory health and long-term care insurance increased from EUR 50,850 to EUR 52,200.

Formerly, the employee's contribution rate to the mandatory health insurance was consistent at 8.2%. As of 1 January 2015, each health insurance provider can assess a surcharge to the standard rate of 7.3%, so that the final contribution rate as of 2017 will (depending on the health insurance provider) be between 7.3% and 8.4%.


Last Reviewed - 16 December 2018

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