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Germany – New Social Security Rates, Thresholds for 2014

Germany – New Social Security Rates, Thresholds f...

Slight changes to Germany’s social security contributions have been implemented.


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Flash Alert 2014-012

Effective 1 January 2014, Germany implemented slight changes to required social security contributions.1 In total, the maximum amounts have increased slightly.


The changes may mean, for some assignees subject to German social security, a slight rise in their contributions. These adjustments should be taken into consideration by payroll administrators with respect to withholdings and by international assignment program managers budgeting for international assignments to/from Germany where the employee taking the assignment is subject to German social security.

The following summary provides an update of the new German rates and maximum contributions in comparison with 2013:

     Social Security Rates for 2014 in Comparison with 2013

     Income ceiling for assessing contributions (annual)








 Statutory pension/unemployment insurance1

 71,400 €

60,000 €

 69,600 €

58,800 €

 Health insurance/nursing care insurance

48,600 € 

 47,250 €

 Contribution rates (employer and employee each pay half of the contributions)    
 Statutory pension insurance



 Unemployment insurance



 Nursing care insurance4

 2.05% + 0.25%2

 2.05% + 0.25%2

 Health insurance (statutory)



 Maximum contributions (monthly)





 Statutory pension insurance

 1,124.55 €  

945.00 €

 1,096.20 €

926.10 €

 Unemployment insurance

 178.50 €

150.00 €

 174.00 €

147.00 €

 Nursing care insurance

 93.15 €5

 90.56 €5

 Health insurance (statutory)

 627.75 €

 610.31 €

 Contribution grant by employer for private health insurance (monthly limit)    
 Contribution for health insurance

 295.65 €

 287.44 €

 Contribution for nursing care insurance

 41.51 €6

 40.36 €6


1 There are two different contribution ceilings which relate to the old federal states and new federal states in Germany respectively. These are referred to as ‘West’ and ‘East’.

2 An additional contribution is made by (certain) childless employees (no employer participation).

3 Contribution rate is 14.6% (paid in equal amounts by employer and employee) and additional surcharge of 0.9% paid by employee.

4 Special rule for Saxony: employees bear the overall costs in the amount of 1.775% (incl. additional contribution).

5 Including an additional contribution for (certain) childless employees.

6 Special rule for Saxony: maximum contribution is 21.26 (2013: 20.67).


1 Decrees by the German Ministry of Labour and Social Affairs dated 2 December 2013 and 19 December 2013. See:

Decree dated 2 December 2013:*%5B@attr_id=%27bgbl112s2246.pdf%27%5D%23__Bundesanzeiger_BGBl__%2F%2F*%5B%40attr_id%3D'bgbl113s4038.pdf'%5D__1388752755656#__Bundesanzeiger_BGBl__%2F%2F*%5B%40attr_id%3D'bgbl113s4038.pdf'%5D__1388753947917.

The information contained in this newsletter was submitted by the KPMG International member firm in Germany.

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