Employer costs 2024 & 2023

Changes in social cost2024 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 insurance0,06% 0,06%

Social security

1,16% 1,53%

Accident insurance (depending on industry)

0,70% 0,70%
Other2024 2023

Daily allowance

51,00 €48,00 €

Half daily allowance

24,00 € 22,00 €
Following day > 2 hours24,00 € 22,00 €
Following day > 6 hours51,00 €48,00 €
Meal allowance12,75 € 12,00 €
Kilometer allowance0,57 €

0,53 €

Kilometer allowance, car benefit0,13 €

0,14 €

Night allowance16,00 €

15,00 €