Anyone who earns a gross salary of more than 7,000 euros a month as an employee will have to pay up to 788 euros more in social security contributions in the coming year, in addition to many other cost increases.

The main reason is the annual adjustment of the contribution assessment limits to the general wage development on January 1st.

Dietrich Creutzburg

Business correspondent in Berlin.

  • Follow I follow

Because after an actual break in the previous year, they will rise sharply again in 2023.

This results from the draft regulation now available from the Federal Ministry of Labor for the annual adjustment of the social security parameters.

Additional burdens due to a higher contribution to unemployment insurance and the increase in additional health insurance contributions are added.

According to the draft, the assessment limit for contributions to pension and unemployment insurance will increase in the west from 7,050 euros to 7,300 euros a month;

in the east it increases from 6750 euros to 7100 euros.

It states the amount of social security contributions that must be paid on the salary.

There are no contributions for earnings above this, but no additional claims are then made.

The unemployment contribution also increases

Anyone who receives more than EUR 7,050 gross in the West must now also pay social security contributions on the amounts above this, up to EUR 7,300.

With earnings of 7,300 euros or more, with the previous contribution rates, this means 315 euros more taxes per year - for employees and employers, a total of 630 euros.

Since the unemployment contribution will also increase from 2.4 to 2.6 percent of gross earnings in 2023, this will add another 87.60 euros per year.

In the east, the consequences are even more severe overall: Anyone who earns more than 7100 euros there has to pay 441 euros more per year with the higher assessment limit.

And the higher contribution rate adds another 85.20 euros.

In addition, as of January 1, the (national) assessment limit for statutory health and long-term care insurance will increase by EUR 150 per month to EUR 4,987.50.

Those who are legally insured as high earners have to pay another 171.90 euros more per year.

Late consequences of the Corona crisis

In addition, the average additional health insurance contribution increases from 1.3 to 1.6 percent due to the increase in costs in the health care system, which again amounts to 89.78 euros.

For legally insured high earners in the East, this results in an additional burden of 787.88 euros or 65.66 euros per month.

Employers pay just as much more.

The adjustment of the assessment limits follows a statutory formula and is based on the general wage development in previous years;

it is therefore considered politically undisputed.

This time, however, it is particularly strong, which is a late consequence of the Corona crisis: in 2022 the limit in the west had even fallen slightly, in the east it only rose because this resulted from the ongoing adjustment of all social security parameters.

But now the increase in wages, which accelerated again after the Corona economic shock, is having an impact.

However, the increase in contribution rates affects all employees in line with their earnings.

At 3000 euros gross, 0.2 percentage points more for unemployment insurance and a 0.3 percentage point higher health insurance contribution of 15 euros per month for employees and employers.

With the coming increases, the sum of all contribution rates will clearly exceed 40 percent for the first time in many years.

Together with the childless care supplement of 0.35 percent, the total contribution rate is 40.8 percent.