Contribution assessment limits 2022

As a result of the effects of the Corona pandemic, individual contribution assessment thresholds in western Germany will fall for the first time in 2022, while other values will remain constant or increase only slightly.

As of January 1, 2021, the contribution assessment limits and other social security values were again adjusted to the wage development in the previous year. Due to the pandemic, wages fell by an average of 0.15 % in Germany in 2020, which is the first time there has been a reduction in an assessment ceiling. For the most part, however, the values remain unchanged or increase only in eastern Germany due to the statutory pension adjustment.

• The contribution assessment ceiling in the Pension and unemployment insurance falls by 600 euros in the west to 84,600 euros (7,050 euros per month). In the east, on the other hand, it will rise by 600 euros to 81,000 euros (6,750 euros per month).

• In the miners' insurance the limit in the west also falls by 600 euros to 103,800 euros (8,650 euros per month). In the east, the limit will rise by 1,200 euros to 100,200 euros (8,350 euros per month).

• In the Health and nursing care insurance the contribution assessment ceiling is set uniformly throughout Germany and remains unchanged at 58,050 euros (4,837.50 euros per month). However, the compulsory insurance limit is 6,300 euros higher at 64,350 euros per year (5,362.50 euros per month).

• The Reference valuewhich is relevant, for example, for the minimum contribution assessment basis for voluntary members of the statutory health insurance scheme, remains unchanged in the old federal states at 39,480 euros a year (3,290 euros a month). In the east, however, it will rise by 420 euros to 37,800 euros per year (3,150 euros per month).