Assessment ceiling
The income threshold is a calculation variable in German social security law . It determines the amount up to which the remuneration or pension of a legally insured person is used for contributions to the statutory social insurance. The part of the income that exceeds the respective limit is not taken into account for the calculation of contributions.
There are two different values: one for statutory pension and unemployment insurance , one for statutory health and long-term care insurance .
The assessment ceiling does not have to be the same as the compulsory insurance limit . In Germany, for example, the general compulsory insurance limit in statutory health insurance has been well above the contribution assessment limit since 2003.
In the Austrian social security which has the maximum contribution base a corresponding function .
General
The contribution to the statutory pension, unemployment, health and long-term care insurance is calculated as a percentage of the gross wage subject to social insurance. If the gross wage exceeds the assessment ceiling, the insurance premium will not be charged more than this limit. From the time the contribution assessment ceiling is reached, the absolute contributions to the respective insurance remain constant, so that the percentage of gross income falls.
Annual adjustment
The contribution assessment ceilings are adjusted annually by the federal government by ordinance, in the ratio in which the gross wages and salaries per employee ( Section 68 Paragraph 2 Sentence 1 SGB VI) in the previous calendar year to the corresponding gross wages and salaries in the previous calendar year , rounded up to the next higher multiple of € 600 / year or € 50 / month.
In 2003, the income threshold for statutory pension insurance was raised more than once, in deviation from this rule.
Types of insurance
Statutory pension insurance
In the statutory pension insurance, there are different contribution assessment limits for the general and miners' pension insurance. The earlier distinction between workers ' and salaried employees' pension insurance, however, no longer applies.
For the acceding area (referred to as "East" in the table below), a special assessment ceiling applies from 1990, Section 228a Paragraph 1 Sentence 1 No. 2 in conjunction with Annex 2a SGB VI; the rest of the federal territory is referred to as "West" ( Annex 2 SGB VI).
Development of the level of the special annual wage limit in the statutory pension insurance
2020 to 1990 | ||||||||
---|---|---|---|---|---|---|---|---|
year | general pension insurance | Miners' pension insurance | ||||||
per month | yearly | per month | yearly | |||||
west | east | west | east | west | east | west | east | |
2020 | € 6,900 | € 6,450 | € 82,800 | € 77,400 | € 8,450 | € 7,900 | € 101,400 | € 94,800 |
2019 | € 6,700 | € 6,150 | € 80,400 | € 73,800 | € 8,200 | € 7,600 | € 98,400 | € 91,200 |
2018 | € 6,500 | € 5,800 | € 78,000 | € 69,600 | € 8,000 | € 7,150 | € 96,000 | € 85,800 |
2017 | € 6,350 | € 5,700 | € 76,200 | € 68,400 | € 7,850 | € 7,000 | € 94,200 | € 84,000 |
2016 | € 6,200 | € 5,400 | € 74,400 | € 64,800 | € 7,650 | € 6,650 | € 91,800 | € 79,800 |
2015 | € 6,050 | € 5,200 | € 72,600 | € 62,400 | € 7,450 | € 6,350 | € 89,400 | € 76,200 |
2014 | € 5,950 | € 5,000 | € 71,400 | € 60,000 | € 7,300 | € 6,150 | € 87,600 | € 73,800 |
2013 | € 5,800 | € 4,900 | € 69,600 | € 58,800 | € 7,100 | € 6,050 | € 85,200 | € 72,600 |
2012 | € 5,600 | € 4,800 | € 67,200 | € 57,600 | € 6,900 | € 5,900 | € 82,800 | € 70,800 |
2011 | € 5,500 | € 66,000 | € 6,750 | € 81,000 | ||||
2010 | € 4,650 | € 55,800 | € 6,800 | € 5,700 | € 81,600 | € 68,400 | ||
2009 | € 5,400 | € 4,550 | € 64,800 | € 54,600 | € 6,650 | € 5,600 | € 79,800 | € 67,200 |
2008 | € 5,300 | € 4,500 | € 63,600 | € 54,000 | € 6,550 | € 5,550 | € 78,600 | € 66,600 |
2007 | € 5,250 | € 4,550 | € 63,000 | € 54,600 | € 6,450 | € 77,400 | ||
2006 | € 4,400 | € 52,800 | € 5,400 | € 64,800 | ||||
2005 | € 5,200 | € 62,400 | € 6,400 | € 76,800 | ||||
2004 | € 5,150 | 4,350 € | € 61,800 | € 52,200 | € 6,350 | € 5,350 | € 76,200 | € 64,200 |
2003 | € 5,100 | € 4,250 | € 61,200 | € 51,000 | € 6,250 | € 5,250 | € 75,000 | € 63,000 |
2002 | € 4,500 | € 3,750 | € 54,000 | € 45,000 | € 5,550 | € 4,650 | € 66,600 | € 55,800 |
2001 | 8,700 DM | 7,300 DM | 104,400 DM | 87,600 DM | 10,700 DM | 9,000 DM | 128,400 DM | 108,000 DM |
2000 | 8,600 DM | 7,100 DM | 103,200 DM | 85,200 DM | 10,600 DM | 8,700 DM | 127,200 DM | 104,400 DM |
1999 | 8,500 DM | 7,200 DM | 102,000 DM | 86,400 DM | 10,400 DM | 8,800 DM | 124,800 DM | 105,600 DM |
1998 | 8,400 DM | 7,000 DM | 100,800 DM | 84,000 DM | 10,300 DM | 8,600 DM | 123,600 DM | 103,200 DM |
1997 | 8,200 DM | 7,100 DM | 98,400 DM | 85,200 DM | 10,100 DM | 8,700 DM | 121,200 DM | 104,400 DM |
1996 | 8,000 DM | 6,800 DM | 96,000 DM | 81,600 DM | 9,800 DM | 8,400 DM | 117,600 DM | 100,800 DM |
1995 | 7,800 DM | 6,400 DM | 93,600 DM | 76,800 DM | 9,600 DM | 7,800 DM | 115,200 DM | 93,600 DM |
1994 | 7,600 DM | 5,900 DM | 91,200 DM | 70,800 DM | 9,400 DM | 7,300 DM | 112,800 DM | 87,600 DM |
1993 | 7,200 DM | 5,300 DM | 86,400 DM | 63,600 DM | 8,900 DM | 6,600 DM | 106,800 DM | 78,000 DM |
1992 | 6,800 DM | 4,800 DM | 81,600 DM | 57,600 DM | 8,400 DM | 4,800 DM | 100,800 DM | 57,600 DM |
1991 2nd half | 6,500 DM | 3,400 DM | 78,000 DM | 40,800 DM | 8,000 DM | 3,400 DM | 96,000 DM | 40,800 DM |
1991 1st half | 3,000 DM | 36,000 DM | 3,000 DM | 36,000 DM | ||||
1990 2nd half | 6,300 DM | 2,700 DM | 75,600 DM | 32,400 DM | 7,800 DM | 2,700 DM | 93,600 DM | 32,400 DM |
1990 1st half |
in the years 1959–1989 | ||||||||
---|---|---|---|---|---|---|---|---|
year | general pension insurance | Miners' pension insurance | ||||||
per month | yearly | per month | yearly | |||||
west | east | west | east | west | east | west | east | |
1959 | DM | 8009,600 DM | 1,000 DM | 12,000 DM | ||||
1960 | 850 DM | 10,200 DM | ||||||
1961 | 900 DM | 10,800 DM | 1,100 DM | 13,200 DM | ||||
1962 | 950 DM | 11,400 DM | ||||||
1963 | 1,000 DM | 12,000 DM | 1,200 DM | 14,400 DM | ||||
1964 | 1,100 DM | 13,200 DM | 1,400 DM | 16,800 DM | ||||
1965 | 1,200 DM | 14,400 DM | 1,500 DM | 18,000 DM | ||||
1966 | 1,300 DM | 15,600 DM | 1,600 DM | 19,200 DM | ||||
1967 | 1,400 DM | 16,800 DM | 1,700 DM | 20,400 DM | ||||
1968 | 1,600 DM | 19,200 DM | 1,900 DM | 22,800 DM | ||||
1969 | 1,700 DM | 20,400 DM | 2,000 DM | 24,000 DM | ||||
1970 | 1,800 DM | 21,600 DM | 2,100 DM | 25,200 DM | ||||
1971 | 1,900 DM | 22,800 DM | 2,300 DM | 27,600 DM | ||||
1972 | 2,100 DM | 25,200 DM | 2,500 DM | 30,000 DM | ||||
1973 | 2,300 DM | 27,600 DM | 2,800 DM | 33,600 DM | ||||
1974 | 2,500 DM | 30,000 DM | 3,100 DM | 37,200 DM | ||||
1975 | 2,800 DM | 33,600 DM | 3,400 DM | 40,800 DM | ||||
1976 | 3,100 DM | 37,200 DM | 3,800 DM | 45,600 DM | ||||
1977 | 3,400 DM | 40,800 DM | 4,200 DM | 50,400 DM | ||||
1978 | 3,700 DM | 44,400 DM | 4,600 DM | 55,200 DM | ||||
1979 | 4,000 DM | 48,000 DM | 4,800 DM | 57,600 DM | ||||
1980 | 4,200 DM | 50,400 DM | 5,100 DM | 61,200 DM | ||||
1981 | 4,400 DM | 52,800 DM | 5,400 DM | 64,800 DM | ||||
1982 | 4,700 DM | 56,400 DM | 5,800 DM | 69,600 DM | ||||
1983 | 5,000 DM | 60,000 DM | 6,100 DM | 73,200 DM | ||||
1984 | 5,200 DM | 62,400 DM | 6,400 DM | 76,800 DM | ||||
1985 | 5,400 DM | 64,800 DM | 6,700 DM | 80,400 DM | ||||
1986 | 5,600 DM | 67,200 DM | 6,900 DM | 82,800 DM | ||||
1987 | 5,700 DM | 68,400 DM | 7,100 DM | 85,200 DM | ||||
1988 | 6,000 DM | 72,000 DM | 7,300 DM | 87,600 DM | ||||
1989 | 6,100 DM | 73,200 DM | 7,500 DM | 90,000 DM |
Statutory unemployment insurance
The contribution assessment limits in unemployment insurance correspond to those in general pension insurance ( Section 341 (4) SGB III).
Statutory health and long-term care insurance
According to Section 223 (3) SGB V and Section 55 (2) SGB XI, the contribution assessment limit in statutory health insurance and in social long-term care insurance corresponds to the special annual wage limit that is regulated in Section 6 (6) SGB V. In addition to this upper limit, the minimum contribution assessment base serves as the lower limit for calculating contributions.
While the contribution assessment limit determines the amount up to which the income of the insured person is liable to pay contributions, the annual income limit is decisive for the question of the amount up to which employees are compulsorily insured. The annual income limit is therefore also called the compulsory insurance limit .
The special annual wage limit according to Section 6 (7) SGB V, from which the contribution assessment limit for statutory health and long-term care insurance is derived, only applies to workers and employees who were already privately insured on December 31, 2002. For all others, the general annual income limit according to Section 6 (6) of the Social Code Book V applies. This limit is higher than the income threshold.
Development of the level of the special annual wage limit in health and long-term care insurance
in the years 1960–1999 | |||
---|---|---|---|
year | per month | yearly | Change vs. Previous year |
1960 | 637.50 DM | 7,650 DM | |
1961 | 675.00 DM | 8,100 DM | + 5.88% |
1962 | 712.50 DM | 8,550 DM | + 5.56% |
1963 | 750.00 DM | 9,000 DM | + 5.26% |
1964 | 825.00 DM | 9,900 DM | + 10.00% |
1965 | 900.00 DM | 10,800 DM | + 9.09% |
1966 | 975.00 DM | 11,700 DM | + 8.33% |
1967 | 1,050.00 DM | 12,600 DM | + 7.69% |
1968 | 1,200.00 DM | 14,400 DM | + 14.29% |
1969 | 1,275.00 DM | 15,300 DM | + 6.25% |
1970 | 1,350.00 DM | 16,200 DM | + 5.88% |
1971 | 1,425.00 DM | 17,100 DM | + 5.56% |
1972 | 1,575.00 DM | 18,900 DM | + 10.53% |
1973 | 1,725.00 DM | 20,700 DM | + 9.52% |
1974 | 1,875.00 DM | 22,500 DM | + 8.70% |
1975 | 2,100.00 DM | 25,200 DM | + 12.00% |
1976 | 2,325.00 DM | 27,900 DM | + 10.71% |
1977 | 2,550.00 DM | 30,600 DM | + 9.68% |
1978 | 2,775.00 DM | 33,300 DM | + 8.82% |
1979 | 3,000.00 DM | 36,000 DM | + 8.11% |
1980 | 3,150.00 DM | 37,800 DM | + 5.00% |
1981 | 3,300.00 DM | 39,600 DM | + 4.76% |
1982 | 3,525.00 DM | 42,300 DM | + 6.82% |
1983 | 3,750.00 DM | 45,000 DM | + 6.38% |
1984 | 3,900.00 DM | 46,800 DM | + 4.00% |
1985 | 4,050.00 DM | 48,600 DM | + 3.85% |
1986 | 4,200.00 DM | 50,400 DM | + 3.70% |
1987 | 4,275.00 DM | 51,300 DM | + 1.79% |
1988 | 4,500.00 DM | 54,000 DM | + 5.26% |
1989 | 4,575.00 DM | 54,900 DM | + 1.67% |
1990 | 4,725.00 DM | 56,700 DM | + 3.28% |
1991 | 4,875.00 DM | 58,500 DM | + 3.17% |
1992 | 5,100.00 DM | 61,200 DM | + 4.62% |
1993 | 5,400.00 DM | 64,800 DM | + 5.88% |
1994 | 5,700.00 DM | 68,400 DM | + 5.56% |
1995 | 5,850.00 DM | 70,200 DM | + 2.63% |
1996 | 6,000.00 DM | 72,000 DM | + 2.56% |
1997 | 6,150.00 DM | 73,800 DM | + 2.50% |
1998 | 6,300.00 DM | 75,600 DM | + 2.44% |
1999 | 6,375.00 DM | 76,500 DM | + 1.19% |
from the year 2000 | ||||||||
---|---|---|---|---|---|---|---|---|
year | per month | yearly | Change vs. Previous year |
|||||
2000 | 6,450.00 DM | 77,400 DM | + 1.18% | |||||
2001 | 6,525.00 DM | 78,300 DM | + 1.16% | |||||
2002 | € 3,375 | € 40,500 | + 1.38% | |||||
2003 | € 3,450 | € 41,400 | + 2.22% | |||||
2004 | € 3,487.50 | € 41,850 | + 1.07% | |||||
2005 | € 3,525 | € 42,300 | + 1.09% | |||||
2006 | € 3,562.50 | € 42,750 | + 1.05% | |||||
2007 | € 3,562.50 | € 42,750 | + 0.00% | |||||
2008 | € 3,600 | € 43,200 | + 1.07% | |||||
2009 | € 3,675 | € 44,100 | + 2.08% | |||||
2010 | € 3,750 | € 45,000 | + 2.04% | |||||
2011 | € 3,712.50 | € 44,550 | - 1.00% | |||||
2012 | € 3,825 | € 45,900 | + 3.03% | |||||
2013 | € 3,937.50 | € 47,250 | + 2.94% | |||||
2014 | € 4,050 | € 48,600 | + 2.86% | |||||
2015 | € 4,125 | € 49,500 | + 1.85% | |||||
2016 | € 4,237.50 | € 50,850 | + 2.73% | |||||
2017 | 4,350 € | € 52,200 | + 2.65% | |||||
2018 | € 4,425 | € 53,100 | + 1.72% | |||||
2019 | € 4,537.50 | € 54,450 | + 2.54% | |||||
2020 | € 4,687.50 | € 56,250 | + 3.30% |
Tax implications
Since 2004 the tax lump sum has again been dependent, among other things, on the amount of the contribution assessment ceiling.
background
A redistribution between low-income and higher-income workers was not planned when the social security system was designed, which is why the amount of contributions paid in, for example in pension insurance, determined the amount of benefits paid out. This originally also applied to the health insurance companies, whose expenses were originally almost 95 percent used to pay out the sickness benefit (depending on the payment amount ) . In the case of people with an income above the contribution assessment ceiling, it was assumed that they do not need any protection from the social security funds or at least no protection beyond this contribution.
criticism
In the case of health insurances, it is criticized that contributions are levied depending on the earned income for almost the same benefits (exception: sickness benefit). Therefore, in some cases, contributions that are equivalent to average risk ( lump sums , derogatory also called “head premium”) are advocated.
The contribution assessment limit causes different financial burdens for families depending on the division of gainful employment: For example, spouses with the same family income, provided that it is above the assessment limit, pay different contributions in one and two-earner families , since the total contributions due are based on the distribution of income the spouses depend. More generally, due to the contribution assessment ceiling, married couples with unequally high incomes, provided that one income is above and the other below the contribution assessment ceiling, are favored over married couples with two equally high incomes.
In 2016, the former Family Minister Renate Schmidt , together with the author Helma Sick , called for the income threshold to be abolished or at least doubled and the additional money to be invested in family policy.
See also
- Assessment base
- Calculation variables of the social insurance
- Compulsory insurance
- Exemption from insurance
- Compulsory insurance limit
Web links
Individual evidence
- ↑ Contribution Rate Protection Act of December 23, 2002
- ↑ a b §§ 3 and 4 Paragraph 2 of the Social Insurance Calculation Size Regulation 2020
- ↑ a b §§ 3 and 4 Paragraph 2 of the Social Insurance Calculation Size Ordinance 2019
- ↑ a b §§ 3 and 4 Paragraph 2 of the Social Insurance Calculation Size Ordinance 2018
- ↑ a b §§ 3 and 4 Paragraph 2 of the Social Insurance Calculation Size Ordinance 2017
- ↑ a b §§ 3 and 4 Paragraph 2 of the Social Insurance Calculation Size Ordinance 2016
- ↑ a b §§ 3 and 4 Paragraph 2 of the Social Insurance Calculation Size Ordinance 2015
- ↑ Concise Dictionary of Economics (HdWW), Volume 3, Willi Albers (Ed.), 1981, ISBN 3-525-10258-5 , p. 331
- ^ Friedrich Breyer, Peter Zweifel, Mathias Kifmann: Health Economics , Springer-Verlag, 2012, ISBN 978-3-642-30894-9 . P. 236 .
- ↑ Reading with Federal Family Minister a. D .: A man is not a pension plan. (No longer available online.) Wochenblatt.de, November 11, 2016, archived from the original on November 18, 2016 ; Retrieved November 17, 2016 .