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Contribution assessment limit in Germany a limit is called, up to which in the respective branch of social security contributions must be paid. It concerns thus a covering of the assessment basis for the insurance premium which can be paid.
In principle it applies that the contributions are raised in the social security proportionally from the gross wage. The contributions rise therefore with the gross wage. If the gross wage is higher than the contribution assessment limit in the social security, for the contribution computation only the contribution assessment limit of the respective branch of social security is consulted. The part of the gross wage, which exceeds the contribution assessment limit, is not considered. This has the effect that this circle of acquaintances pays a smaller proportional portion of its gross wage into the social security systems than other one.
The contribution assessment limits are adapted annually by the Federal Government for the pension/unemployment insurance and the patient/nursing care insurance by statutory order. The adjustment takes place in the relationship, in which the gross wage and - ever on the average employed employee content-hums in the past calendar year to the appropriate gross wage and - content-hums in the before-past calendar year stands.
In the health insurance the height of the contribution assessment limit long time was identical to the liability to insure border, which specifies the maximum pay, up to which an employee is obligated to ill-insure itself legally. In view of the increasing financing problems of the legal health insurance system the Federal Government with effect made an isolating of the two marginal amounts starting from 2003 for the first time, whereby the liability to insure border lies more highly than the contribution assessment limit. In this way it was reached that the circle of the legally insured ones was increased and thus the financing basis of the social health insurance system was widened.
The contribution assessment limit is not uniformly high for the individual branches of insurance. In the old age pension insurance it is alike for the worker pension and the employee insurance (designation until 2005, starting from 2006 no more allocation between ArV and AV); to the knappschaftliche old age pension insurance other (higher) borders apply.
| Year | West/monthly | East/monthly | West/annually | East/annually |
|---|---|---|---|---|
| 1967 | 1,400 DM | 16,800 DM | ||
| 1968 | 1,600 DM | 19,200 DM | ||
| 1969 | 1,700 DM | 20,400 DM | ||
| 1970 | 1,800 DM | 21,600 DM | ||
| 1971 | 1,900 DM | 22,800 DM | ||
| 1972 | 2,100 DM | 25,200 DM | ||
| 1973 | 2,300 DM | 27,600 DM | ||
| 1974 | 2,500 DM | 30,000 DM | ||
| 1975 | 2,800 DM | 33,600 DM | ||
| 1976 | 3,100 DM | 37,200 DM | ||
| 1977 | 3,400 DM | 40,800 DM | ||
| 1978 | 3,700 DM | 44,400 DM | ||
| 1979 | 4,000 DM | 48,000 DM | ||
| 1980 | 4,200 DM | 50,400 DM | ||
| 1981 | 4,400 DM | 52,800 DM | ||
| 1982 | 4,700 DM | 56,400 DM | ||
| 1983 | 5,000 DM | 60,000 DM | ||
| 1984 | 5,200 DM | 62,400 DM | ||
| 1985 | 5,400 DM | 64,800 DM | ||
| 1986 | 5,600 DM | 67,200 DM | ||
| 1987 | 5,700 DM | 68,400 DM | ||
| 1988 | 6,000 DM | 72,000 DM | ||
| 1989 | 6,100 DM | 73,200 DM | ||
| 1990 | 6,300 DM | 75,600 DM | ||
| 1991 | 6,500 DM | 78,000 DM | ||
| 1992 | 6,800 DM | 81,600 DM | ||
| 1993 | 7,200 DM | 86,400 DM | ||
| 1994 | 7,600 DM | 91,200 DM | ||
| 1995 | 7,800 DM | 93,600 DM | ||
| 1996 | 8,000 DM | 96,000 DM | ||
| 1997 | 8,200 DM | 98,400 DM | ||
| 1998 | 8,400 DM | 100,800 DM | ||
| 1999 | 8,500 DM | 102,000 DM | ||
| 2000 | 8,600 DM | 7,300 DM | 103,200 DM | |
| 2001 | 8,700 DM | 7,300 DM | 104,400 DM | |
| 2002 | 4,500 EUR | 3,750 EUR | 54,000 EUR | |
| 2003 | 5,100 EUR | 4,250 EUR | 61,200 EUR | |
| 2004 | 5,150 EUR | 4,350 EUR | 61,800 EUR | |
| 2005 | 5,200 EUR | 4,400 EUR | 62,400 EUR | 52,800 EUR |
| 2006 | 5,250 EUR | 4,400 EUR | 63,000 EUR | 52,800 EUR |
knappschaftliche old age pension insurance:
| Year | West | East |
|---|---|---|
| 2001 | 10.700 THAT | 9.000 THAT |
| 2002 | 5,550 EUR | 4,650 EUR |
| 2005 | 6,400 EUR | 5,400 EUR |
| 2006 | 6,450 EUR | 5,400 EUR |
The contribution assessment limit of the legal ill and nursing care insurance is to differentiate of the yearly pay border.
| Year | federally uniform |
|---|---|
| 2001 | 6.525, 00 THAT |
| 2002 | 3.375, 00 EUR |
| 2003 | 3.450, 00 EUR |
| 2004 | 3.487, 50 EUR |
| 2005 | 3.525, 00 EUR |
| 2006 | 3.562, 50 EUR |
The contribution assessment limits in the unemployment insurance correspond to those the worker pension and employee insurance.
Since 2004 the fiscal precaution lump sum depends among other things also again on the height of the contribution assessment limit.
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C» Capital covering procedure» Care need » Case of supplying » Child educating time » Citizen insurance » Common federal committee » Contribution assessment limit |
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