Sozialversicherungswerte 2013

2013

2012

De minimis limit daily

29,70

28,89

Monthly de minimis limit

386,80

376,26

Threshold for flat-rate employer contributions

580,20

564,39

Maximum contribution basis daily

148,00

141,00

Maximum contribution base monthly
(current reference)

4.440,00

4.230,00

Maximum contribution base (annual)
for special payments
(employees on open-ended and fixed-term contracts)

8.880,00

8.460,00

Maximum contribution base monthly
for freelance workers
(without special payments)

5.180,00

4.935,00