Employer costs
| Changes in social cost | 2026 | 2025 |
|---|---|---|
| Pension insurance tot % | 24,85 % | 24,85 % |
| Employee pension | 7,30 % | 7,15 / 8,65 % |
| Employer pension | 17,10 % | 17,38 % |
| Employee unemployment | 0,89 % | 0,59 % |
| Employer unemployment, salaries under 2 509 500 € | 0,31 % | 0,20 % |
| Employer unemployment, salaries over 2 509 500 € | 1,23 % | 0,80 % |
| Grouplife insurance | 1,91 % | 1,87 % |
| Social security | 0,51 % | 0,54 % |
| Accident insurance (depending on industry) | 0,06 % | 0,06 % |
| Other | 2026 | 2025 |
|---|---|---|
| Daily allowance, when the business trip lasts over 10 hours | 54,00 € | 53,00 € |
| Half daily allowance, when the business trip lasts over 6 hours | 25,00 € | 24,00 € |
| Meal allowance | 13,50 € | 13,25 € |
| Kilometer allowance | 0,55 € | 0,59 € |
| Kilometer allowance, car benefit | 0,11 € | 0,12 € |
| Night allowance | 16,00 € | 16,00 € |