Low income limit

In accordance with the data from "Turnover and accounts of the statutory pension insurance" from the Federal Ministry for Labour and Social Affairs:
The low income limit (for health insurance, pension insurance for workers and employees as well as for unemployment insurance) is the maximum monthly amount that an employer may pay before the employee is responsible for a portion of the mandatory insurance payments (1/7 of the monthly reference). If the limit is only exceeded by a non-regular wage payment, the employer and employee each pay half of the amount of premium due on the amount by which the wage exceeds the limit, the remainder of the premium is paid by the employer alone.

Selected information about Low income limit:

Data Sources:

• Turnover and accounts of the statuary pension insurance

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