2.2.2 Social Insurance Rates

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.2 Social insurance rates

Commentary

Germany

The table below summarises the annual and monthly ceilings and expected contributions for 2025.

Insurance	Annual income ceiling	Monthly income ceiling	Employee contribution	Employer contribution
Health	EUR 66,150	EUR 5,512.50	7.3% (+0.85%)	7.3% (+0.85%)
Nursing care	EUR 66,150	EUR

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2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

6.1.3 Employer has no place of business in jurisdiction

11. Work permit assessment tool

3.5 Bicycle mileage allowance

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2.2.2 Social insurance rates

Germany

2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

6.1.3 Employer has no place of business in jurisdiction

11. Work permit assessment tool

3.5 Bicycle mileage allowance

4.2 Company car

5.3 Foreign employers

12. Checklist for employers

6.3 Inbound employees on assignment

2.3.3 Danish Hydrocarbon Tax

2.2 Social security contributions

5.1 Employer registration

2.3.1 Labour market contributions (am-bidrag)

3.7.3 Sale of shares

3.3 Participatory bonus

7.1 Per diems

2.1.3 Tax calculation

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

7.1 Commuting costs

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2.2.2 Social insurance rates

Germany

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PROFESSIONAL DEVELOPMENT