Employer costs 2023

Changes in social cost

2023

2022

Pension insurance tot %

25,30 % 25,85 %

Employee pension

7,15 / 8,65 % 7,15 / 8,65 %

Employer pension

17,40 %

18,70 %

Employee unemployment

1,50 % 1,50 %
Employer unemployment, salaries under 2 251 500 € 0,52 % 0,50 %
Employer unemployment, salaries over 2 251 500 €2,06 %2,05 %

Grouplife insurance

0,06 % 0,06 %

Social security

1,53 % 1,34 %

Accident insurance (depending on industry)

0,70 % 0,70 %

Other

2023

2022

Daily allowance

48,00 €

45,00 €

Half daily allowance

22,00 €

20,00 €

Following day > 2 hours

22,00 €

20,00 €

Following day > 6 hours

48,00 €

43,00 €

Meal allowance

12,00 €

11,25 €

Kilometer allowance

0,53 €

0,46 €

Kilometer allowance, car benefit

0,14 €

0,10 €

Night allowance

15,00 €

13,00 €