Sozialversicherungswerte 2021
Unter Berücksichtigung der Aufwertungszahl von 1,033 betragen die Sozialversicherungswerte für 2021 voraussichtlich (in €):
| 2021 | 2020 | |
| Monthly de minimis limit | 475,86 | 460,66 |
| Threshold for flat-rate employer contribution monthly | 713,79 | 690,99 |
| Maximum contribution basis daily | 185,00 | 179,00 |
| Maximum contribution base monthly (rolling basis) | 5.550,00 | 5.370,00 |
| Maximum contribution base annually for special payments (full-time and part-time employees) | 11.100,00 | 10.740,00 |
| Maximum contribution base per month for self-employed workers (excluding special payments) | 6.475,00 | 6.265,00 |
The publication in the Federal Law Gazette remains to be awaited.
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© ebit Steuerberatung GmbH | Client Information
© ebit Steuerberatung GmbH | Client Information