Sozialversicherungswerte 2023
Unter Berücksichtigung der Aufwertungszahl von 1,031 betragen die Sozialversicherungswerte für 2023 voraussichtlich (in €):
| 2023 | 2022 | |
| Monthly de minimis limit | 500,91 | 485,85 |
| Threshold for flat-rate employer contribution monthly | 751,37 | 728,77 |
| Maximum contribution basis daily | 195,00 | 189,00 |
| Maximum contribution base monthly (rolling basis) | 5.850,00 | 5.670,00 |
| Maximum contribution base annually for special payments (full-time and part-time employees) | 11.700,00 | 11.340,00 |
| Maximum contribution base per month for self-employed workers (excluding special payments) | 6.825,00 | 6.615,00 |
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