Social security benefits 2015

October 2014

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Social security benefits 2015

The social security contributions for 2015 (in €) are as follows: likely:

2015

2014

De minimis limit daily

31,17

30,35

Monthly de minimis limit

405,98

395,31

Threshold for flat-rate employer contributions

608,97

592,97

Maximum contribution basis daily

155,00

151,00

Maximum contribution base monthly
(current reference)

4.650,00

4.530,00

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

9.300,00

9.060,00

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

5.425,00

5.285,00

The Publication It remains to be seen in the Federal Law Gazette.

As already reported in KI 05/14, the contribution to Car accident insurance reduced to 1.30% from July 2014 – the IESG contribution From the contribution year 2015 onwards, it amounts to 0.45% instead of 0.55% previously.

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