As every year, 2018 has also important changes in the area of wage tax and the social security right. This article lists the most important changes you need to know for your current wage tax billing.
ELStAM-Procedure
Travel expenses
breakfast: EUR 1.73
lunch/dinner: EUR 3.23
The price for the single meal must not exceed the amount of EUR 60.00.
Tax relief for company pension shemes (Betriebsrentenstärkungsgesetz)
→ Supporting contribution for employer of 30 % of the pension contribution, max. EUR 144.- yearly
→ Employer contribution for low income earner is tax exempt up to EUR 480.- yearly
Contribution rates of social insurance
Health insurance: | 14.60% (ER 7.3%, EE 7,3%) |
Additional health insurance: | depends on health insurance company (borne by EE) |
Average additional health insurance: | 1.0% |
Nursing care insurance: | 2.55% (additional fee for childless 0.25%) |
Statutory pension insurance: | 18.60% |
Unemployment insurance: | 3.00% |
Statutory insolvence insurance: | 0.06% |
For self-employed artists/journalists (Künstlersozialkasse): | 4.2% |
Health- and nursing care insurance for all Federal States: | EUR 4,425.- | monthly |
EUR 53,100.- | annually | |
Yearly statutory remuneration ceiling: | EUR 59,400.- | |
Special yearly statutory remuneration ceiling: | EUR 53,100.- | |
Pension and unemployment insurance: | monthly | annually |
Old Federal States | EUR 6,500.- | EUR 78,000.- |
New Federal States | EUR 5,800.- | EUR 69,600.- |
Members of private health insurance funds: | half of contribution; maximum: | |
Health insurance | EUR 323.03 | |
Nursing care insurance | EUR 56.42 |
Free accomodation | EUR 226.- |
Meals (total) | EUR 246.- |
Breakfast | EUR 52.- |
Lunch/or dinner resp. | EUR 97.- |
Month | 5th last bank business day (data transfer) | 3rd last bank business day (payment) |
January | 25 | 29 |
February | 22 | 26 |
March | 23 | 27 |
April | 24 | 26 |
May | 25 (24) | 22 (29) |
June | 25 | 27 |
July | 25 | 27 |
August | 27 | 29 |
September | 24 | 26 |
October | 24 (25) | 26 (29) |
November | 26 | 28 |
December | 19 | 21 |
→ take into consideration generally binding collective agreements
- No more unemployment insurance contributions by the employer (limited until 2021)
- More freedom of decisions for women
- Paid suspension will only be relevant if changes of working place or other kind of work are not possible
www.deloitte-tax-news.de | Diese Mandanteninformation enthält ausschließlich allgemeine Informationen, die nicht geeignet sind, den besonderen Umständen eines Einzelfalles gerecht zu werden. Sie hat nicht den Sinn, Grundlage für wirtschaftliche oder sonstige Entscheidungen jedweder Art zu sein. Sie stellt keine Beratung, Auskunft oder ein rechtsverbindliches Angebot dar und ist auch nicht geeignet, eine persönliche Beratung zu ersetzen. Sollte jemand Entscheidungen jedweder Art auf Inhalte dieser Mandanteninformation oder Teile davon stützen, handelt dieser ausschließlich auf eigenes Risiko. Deloitte GmbH übernimmt keinerlei Garantie oder Gewährleistung noch haftet sie in irgendeiner anderen Weise für den Inhalt dieser Mandanteninformation. Aus diesem Grunde empfehlen wir stets, eine persönliche Beratung einzuholen.
This client information exclusively contains general information not suitable for addressing the particular circumstances of any individual case. Its purpose is not to be used as a basis for commercial decisions or decisions of any other kind. This client information does neither constitute any advice nor any legally binding information or offer and shall not be deemed suitable for substituting personal advice under any circumstances. Should you base decisions of any kind on the contents of this client information or extracts therefrom, you act solely at your own risk. Deloitte GmbH will not assume any guarantee nor warranty and will not be liable in any other form for the content of this client information. Therefore, we always recommend to obtain personal advice. |