No sooner the 2015 closing is under control, the new 2016 base values have to be observed and ensured in the programs for the settlement of wages and salaries accordingly. The main values that remain and that change we have put together for you.

With the compulsory insured employees in the field nearly everything remains the same.

The social security contribution rates are in 2016:

Compulsory health insurance 14.6%
Compulsory health insurance reduced rate 14.0%
Pension insurance 18.7%
Unemployment insurance 3.0%
Compulsory long term care insurance 2.35%
Childless supplement for long term care insurance 0.25%
Insolvency benefit contributions 0.12%
Factor F (contribution calculation in the slide zone) 0.7547
Average additional contribution health insurance 1.1%


The value, that most frequently change, is the additional contribution of the compulsory health insurance. The additional contribution is borne by employees only. Employees have a special right of termination of their health insurance, under certain circumstances, if the additional contribution rises. Such health insurance changes, at the time of the increased additional contribution, are to be reflected in the payroll by back annotation.

In contrast, the maximum grants, the employer can pay for privately insured, is as follows:

Private health insurance 309.34 EUR
Private KV (reduced rate) 296.63 EUR
Private long term care insurance (exc. Saxony) 49.79 EUR
Private long-term care insurance (Saxony) 28.60 EUR


Here, of course, the social security contribution ceilings have changed as well:

Private health insurance 4,237.50 EUR
Private pension insurance (East) 5,400.00 EUR
Private pension insurance (West) 6,200.00 EUR


The calculation values for low income and marginal employment do not change:

Low income limit (monthly) 325.00 EUR
Maximum marginal employment (monthly) 450.00 EUR
Health insurance contributions for 13.00%
marginally employed
Pension contributions for
marginally employed Flat tax (including 2.00% Church tax and solidarity surcharge) Minimum assessment base for 175.00 EUR
marginal employees in waiver of pension contributions exemption The beginning of the sliding zone (monthly) 450.01 EUR
End of the sliding zone (monthly) 850.00 EUR


The following framework for income tax is (as of 10.11.2015):

Tax exemption limit for single persons 8,652.00 EUR
Tax exemption limit for married couples 17,304.00 EUR
Employee’s tax exempt amount per year 1,000.00 EUR
Tax rate start 14.0%
Tax rate maximum 42.0% / 45.0%
Limit for maximum tax rate 254,447.00 EUR*
45% (Affluent tax’), for single persons
End of progression, beginning of 53,666.00 EUR*
proportional income tax


Monetary value in fringe benefits as meals there is considered as follows:

Free meals (monthly) 236.00 EUR
Free breakfast 1.67 EUR
Free lunch 3.10 EUR
Free Dinner 3.10 EUR


The fringe benefits in small non cash compensation remain intact:

Free allowance minor non-cash compensation 44.00 EUR
Limit for special non-cash compensation 60.00 EUR

When calculating the imputed income of the company car, it remains in the known 1% regulation. However, electric and hybrid drive vehicles, purchased in 2016, the 1% regulation underlying purchase prices can be deducted by 350.00 EUR per kW, up to a maximum of 8,800.00 EUR.

Similar to the 1% regulation for cars, electric bikes, when provided by the employer but left also for private purposes, are taxed as non-cash benefit. As long as it is in the legal sense of bicycles, pedal assistance less than 250 W and end the pedal support at 25 km / h, alternatively, the gross salary conversion of a lease payment for e-bike can be applied for deriving the tax benefit. The calculation, that yields the best tax advantage, must be evaluated in each individual case.

No change in the flat rate allowances for business trips:

One-day trip with the absence of 12.00 EUR > 8 hours
Overnight trips on the first day 12.00 EUR
Overnight trips on days between 24.00 EUR
first and last day Overnight trips on the last day 12.00 EUR


Another big change has been already enacted in July 2015, the parental allowance Plus. Detailed information in parental allowance Plus you can read on our web page in a separate blog on this issue.

Has changed even more? Then discuss with us on the blog!