The percentages for CA transitions are increasing

Every year again ... The underlying payroll Calculation quantities for the calculation of the duties to the social insurance change with that New year 2020/2021. This has an impact on the employer's personnel costs and on the net in the employee's wallet.

Assessment ceiling

The Contribution assessment ceilings will rise again in 2021.

The earnings trend of the previous year serves as the basis for the determination by the Federal Government and the Federal Council. The gross salaries rose in 2019 for Germany as a whole by 2.94 percent. The consequences of the corona pandemic are therefore not yet reflected in the calculations.

What is the income threshold?

Wikipedia defines the term as follows: “The income threshold is a calculation variable in German social security law. It determines the amount up to which the remuneration or the pension of a legally insured person is used for contributions to the statutory social insurance. "

Social security contribution rates

There are hardly any changes in the contribution rates for social insurance with the turn of the year 2020/2021. One rise there is probably at the average Additional contribution to statutory health insurance to absorb the corona loads. This will likely increase by 0.2 percentage points from 1.1% to 1.3%. Since January 2019, employees and employers have shared this additional contribution to the statutory health insurance.

There is another change in the Factor F. After this already sank in 2020, sinks it will continue to reach 0.7509 in 2021. The insolvency levy, however, is increasing.

What is the F factor?

The BMAS explains this very well: “In the transition area (formerly the sliding zone), the calculation of the employee share in the individual insurance branches is based on a reduced remuneration. This reduced remuneration is determined by inserting the factor F and the actual gross remuneration into the so-called formula for the transition area. "

PKV contribution subsidy

The employer participates in the private health insurance (PKV) of his employees with a tax-free subsidy. The maximum employer contribution in 2021 is around 385 euros. The employer's allowance is also available for privately insured family members.

Employer-funded pension

The tax-free and non-contributory contribution to the company pension scheme will be € 3,408 in 2021.

Other important key figures

  • Mini job limit: 450 €
  • Mid-job limit (transition area, formerly sliding zone): € 450.01 - € 1300
  • Low wage limit for trainees: € 325
  • Minimum wage: rises to € 9.50 on January 1st, 2021 and again to € 9.60 on July 1st. If the minimum wage increases in combination with the mini-job limit, note the reduction in the maximum possible working hours.

Calculation example

In our calculation example, we are comparing the pay slip of an employee with a child for the years 2020 and 2021. Due to the reduction in income tax and the elimination of the solosthe net increases by € 24.79 per month for 2021 compared to 2020. That corresponds to one Increase in net wages by 1.46%.

In the case of personnel costs on the employer side, the levies (U1, U2 and insolvency levy) and the additional contribution to health insurance also play a role. However, the health insurance companies will only announce the values ​​for the coming year 2021 very late at the end of the year. Adjustments can still be made here.

Social security - a definition

The principle for the calculation of contributions in the social insurance is that for each calendar day of membership in the statutory Health insurance and the care insurance Contributions are payable. This also applies to them unemployment insurance. For the Pension insurance there is no such calculation rule. Contributions are not payable if membership days are considered non-contribution periods.

For employees, the total social security contributions are to be calculated by the employer in accordance with certain legal requirements. For the Contribution calculation the following factors are relevant: The Duration of employment (Social Security Days) that scored Wages and the authoritative Contribution rates of the individual branches of social insurance. Contribution assessment ceilings limit the wages if necessary when calculating the contribution.