Employer costs 2024 & 2023
| Changes in social cost | 2024 | 2023 |
|---|---|---|
Pension insurance tot % | 25,12% | 25,30% |
Employee pension | 7,15 / 8,65% | 7,15 / 8,65% |
Employer pension | 17,34% | 17,40% |
Employee unemployment | 0,79% | 1,50% |
| Employer unemployment, salaries under 2 337 000 € | 0,27 % | |
| Employer unemployment, salaries over 2 337 000 € | 1,09 % | |
| Grouplife insurance | 0,06% | 0,06% |
Social security | 1,16% | 1,53% |
Accident insurance (depending on industry) | 0,70% | 0,70% |
| Other | 2024 | 2023 |
|---|---|---|
Daily allowance | 51,00 € | 48,00 € |
Half daily allowance | 24,00 € | 22,00 € |
| Following day > 2 hours | 24,00 € | 22,00 € |
| Following day > 6 hours | 51,00 € | 48,00 € |
| Meal allowance | 12,75 € | 12,00 € |
| Kilometer allowance | 0,57 € | 0,53 € |
| Kilometer allowance, car benefit | 0,13 € | 0,14 € |
| Night allowance | 16,00 € | 15,00 € |