Social security values in 2022

October 2021

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Taking into account the 1.021 value-added adjustment, the social security contributions for 2022 are expected to be (in €):

	2022	2021
Monthly de minimis limit	485,85	475,86
Threshold for lump-sum service provider fee	728,77	713,79
Maximum contribution basis daily	189,00	185,00
Maximum contribution base monthly (ongoing subscription)	5.670,00	5.550,00
Maximum contribution base (annually) for special payments (employees on open-ended and fixed-term contracts)	11.340,00	11.100,00
Maximum contribution base per month for self-employed workers (without special payments)	6.615,00	6.475,00

The publication in the Federal Law Gazette remains to be awaited.

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