Assessment base

The contribution assessment basis is the remuneration from which the contributions to statutory social insurance are calculated. The contribution assessment is capped by the contribution assessment ceiling .

Minimum contribution base

Since January 1, 2013, the minimum contribution assessment basis for the pension contribution has been € 175, previously € 155, see Partial Employment .

Statutory pension insurance

For the statutory pension insurance, the contribution assessment basis results from §§ 161 to 167 SGB VI. The contributions to the statutory pension insurance are collected from it ( Section 157 SGB VI).

The contribution assessment basis for persons liable for insurance is the income subject to contributions.
The contribution assessment basis for voluntarily insured persons is any amount between the minimum contribution assessment basis (minimum contribution) and the contribution assessment limit (maximum contribution).

Income subject to contributions is

in the case of persons who are employed for wages, the wages from the employment subject to compulsory insurance.
for people who are employed for their vocational training, at least one percent of the monthly reference figure , even if they do not receive any wages.
for disabled people 80% of the monthly reference value. If the actual wage is higher, this is the contribution assessment basis.
in the case of disabled people who are employed in an inclusive company following employment in a workshop for disabled people recognized in accordance with Section 215 SGB IX , the remuneration, at least 80% of the monthly reference figure,

for people who are to be qualified for gainful employment, wages of 20% of the monthly reference figure,

for trainees who are being trained in an external facility within the framework of a vocational training contract in accordance with the Vocational Training Act, remuneration equal to the training remuneration,

in the case of members of spiritual cooperatives, deaconesses and members of similar communities, the remuneration in cash and in kind that they receive personally, but in the case of members who, after completing their training, are not guaranteed the right to the usual care in the community or for whom the guarantee is not guaranteed ( Section 5 Paragraph 1 Sentence 1 No. 3 SGB VI), at least 40% of the monthly reference value,

for persons whose employment is assessed as self- employed according to income tax law , an income in the amount of the monthly reference figure, but this income, at least 450 euros per month, if there is evidence of a lower or higher income; Section 165 (1) sentences 2 to 10 SGB VI apply accordingly.

Statutory health insurance

For statutory health insurance, the income subject to contributions is set out in Sections 226 to 240 of SGB V. On this basis, which is only taken into account up to the respective special annual income limit , the contributions to statutory health insurance are calculated on the basis of the contribution rate ( §§ 241 to 248 SGB V).

For employees subject to compulsory insurance, the assessment of contributions is based on:

the remuneration from an employment subject to compulsory insurance,
the payment amount of the pension of the statutory pension insurance,
the payment amount of the income comparable to the pension (pension payments),
the remuneration, insofar as it is achieved in addition to a pension from the statutory pension insurance or pension payments. The early retirement benefit is equal to the wages. For trainees who are being trained in an external facility under a vocational training contract in accordance with the Vocational Training Act, the training remuneration is equal to the wage.

For employees subject to compulsory insurance with a monthly wage (AE) within the sliding zone according to Section 20 (2) SGB IV, the contribution assessment is based on an amount based on the following formula:

 $F\cdot 450+\left(\left[{\frac {850}{850-450}}\right]-\left[{\frac {450}{850-450}}\right]\cdot F\right)\cdot \left(AE-450\right)$ .

F is the factor that results when the value 25 percent is divided by the average total social security contribution rate of the calendar year in which the entitlement to wages arose. On July 1, 2006, the value was increased from 25 to 30%. The factor is to be rounded to four decimal places. The average total social security contribution rate for a calendar year is the sum of the contribution rates applicable on January 1 of the same calendar year in the general pension insurance, in the statutory long-term care insurance and for employment promotion and the average general contribution rate of the health insurance funds as of March 1 of the previous year.