Social security values 2025
Unter Berücksichtigung der Aufwertungszahl von 1,063 betragen die Sozialversicherungswerte für 2025 voraussichtlich (in €):
| 2025 | 2024 | |
| Monthly de minimis limit | 551,10 | 518,44 |
| Threshold for flat-rate employer contribution monthly | 826,65 | 777,66 |
| Maximum contribution basis daily | 215,00 | 202,00 |
| Maximum contribution base monthly (rolling basis) | 6.450,00 | 6.060,00 |
| Maximum contribution base annually for special payments (full-time and part-time employees) | 12.900,00 | 12.120,00 |
| Maximum contribution base per month for self-employed workers (excluding special payments) | 7.525,00 | 7.070,00 |
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