2015 there is a huge number of changes in the area of the wage tax and the social security right. The highlight this year is the new German minimum wage and the impact on wage tax and social security. In this article you will find the most important changes you need to know for the current wage tax billing.
breakfast | 1.63 Euro |
lunch/dinner | 3.00 Euro |
Health insurance | 14.60 % (ER 7.3 %, EE 7.3 %) |
Nursing care insurance | 2.35 % (additional fee for childless 0.25 %) |
Statutory pension insurance | 18.70 % |
Unemployment insurance | 3.00 % |
Statutory insolvency insurance | 0.15 % |
Additional health insurance | depends on health insurance company (borne by EE) |
Average additional health insurance | 0,9 % |
For self-employed artists/journalists (Künstlersozialkasse) | 5.20 % |
Health- and nursing care insurance for all Federal States | 4,125.00 Euro monthly |
49,500.00 Euro annually |
Yearly statutory remuneration ceiling: 54,900.00 Euro
Special yearly statutory remuneration ceiling: 49,500.00 Euro
Pension and unemployment insurance | monthly | annualy |
Old Federal States | 6,050.00 | 62,400.00 Euro |
New Federal States | 5,200.00 | 62,400.00 Euro |
Members of private health insurance funds | half of contribution; maximum |
Health insurance | 301.13 Euro |
Nursing care insurance | 48.47 Euro |
Free accommodation | 223.00 Euro |
Meals (total) | 229.00 Euro |
Breakfast | 49.00 Euro |
Lunch/or dinner resp. | 79.00 Euro |
Due date of contribution proof and total social insurance contributions (fixed by law)
Month | 5th last bank business day (data transfer) | 3rd last bank business day (payment) |
January | 26 | 28 |
February | 23 | 25 |
March | 25 | 27 |
April | 24 | 28 |
May | 22 | 27 |
June | 24 | 26 |
July | 27 | 29 |
August | 25 | 27 |
September | 24 | 28 |
October | 26 (26) | 28 (28) |
November | 24 | 26 |
December | 22 | 28 |
With the “Tarifautonomiestärkungsgesetz” at 16 August 2014 different rules have been established in order to achieve a nationwide minimum wage in Germany. The collective labor agreement has been declared as generally binding and the Employee Secondment Act (“Arbeitnehmer-Entsendegesetz”) has been opened for all industries. The Minimum Wage Act (“Mindestlohngesetz”) has been established. The Minimum Wage Act is binding as of the 1st January 2015 for domestic and foreign employers, who are employing people in Germany. The minimum wage is EUR 8,50 per clock hour for each calendar month. It is either payable at the date agreed and if applicable not later than the last bank working day (Frankfurt on the Main) of the month following the month when the work has been performed.
The minimum wage is a legal obligation and any violation can be charged with penalties up to EUR 500.000. The customs inspectors are responsible for monitoring the law.
Who cannot demand the minimum wage?
Which exceptions are applicable for trainees?
In general the minimum wage is obligatory for all trainees, except for the following cases:
Reporting and documentation requirements
Every employer is obligated to maintain written records for every mini-jobber about the beginning, ending and duration of the daily working time. These records have to be prepared within seven days after the work has been performed and they have to be preserved for minimum two years. For industries, which are obligated for immediate notifications, these reportings must be prepared for every employee.
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