The future remains uncertain. That much is certain. Apart from that, there will also be innovations and laws in the new year. These changes in the areas of work and taxes then become important, as the North Rhine-Westphalia consumer advice center informs.
Unemployment insurance contribution rate increases
The contribution rate for unemployment insurance will increase from 2.4 to 2.6 percent on January 1, 2023. Since employees and employers each pay half of the contributions, the increase means that both have a higher contribution burden of 0.1 percentage points each. According to the law (section 341 of the Third Book of the Social Code), the contribution rate is 2.6 percent, but it was limited to 2.4 percent by an ordinance from January 1, 2020 to December 31, 2022.
Because the contribution assessment limits in pension and unemployment insurance will also be raised in 2023, the limit up to which contributions must be paid will also increase for higher earners.
As of January 1, 2023, the contribution assessment limits in the old federal states will increase from EUR 7,050 to EUR 7,300 and in the new federal states from EUR 6,750 to EUR 7,100 per month. This increases the contribution base for higher earning employees by 250 euros in the old federal states and by 350 euros in the new federal states. The contribution increased by 0.1 percentage points must now also be paid for this earnings.
Submit the employment certificate online to the Employment Agency
From January 1, 2023, employers can send the employment certificate required for entitlement to benefits electronically to the Employment Agency. The certificate in paper form is not required. The employees receive proof of the data transmitted by the employer from the employment agency. From this point on, employers no longer have the previous obligation to inform employees about the electronic transmission of data.
Contribution assessment limit and compulsory insurance limit increase
Unlike last year, the compulsory insurance limit in statutory health insurance (SHI) will rise to EUR 66,600 per year (EUR 64,350 in 2022). Employees must have statutory health insurance up to the compulsory insurance limit. If you earn more than this amount, you can switch to private health insurance.
The contribution assessment limit in the GKV increases to 59,850 euros per year. Up to this point, the income is subject to contributions; no contributions have to be paid for earnings in excess of this.
Child support for children of separation increases again
Separated fathers or mothers have to pay their children more maintenance again in the new year. This results from the new Düsseldorf table, which the family courts use to orient themselves when determining maintenance. This will be changed on January 1st. The Düsseldorf table is published by the Düsseldorf Higher Regional Court.
The minimum maintenance for minor children from January 1st up to the age of 6 (1st age group) is 437 instead of 396 euros, for the period from 7 to 12 years of age (2nd age group) 502 instead of before 455 euros and for the period from the age of 13 to the age of majority (3rd age group) 588 instead of the previous 533 euros per month.
These amounts correspond to the needs rates of the first income group (up to 1900 euros) of the Düsseldorf table. This increase in the minimum subsistence allowance also leads to a change in the requirement rates for the second to tenth income groups in the table. As in the past, they will be increased by 5 percent in each of the second to fifth income groups and by 8 percent in each of the sixth to tenth income groups. The child benefit is to be offset against the needs of the child. In the case of underage children, half of this is usually offset against the maintenance requirement and in the case of adult children the full amount.
The necessary personal needs to be left to the maintenance debtor for the non-employed maintenance debtor are 1120 euros (instead of the previous 960) and for the employed maintenance debtor 1370 euros (instead of the previous 1160). When calculating the necessary deductible, a requirement rate of 502 euros was taken into account in accordance with the citizen's income.
The benefit rates for adult children will also be increased as of January 1, 2023. As in 2022, they are 125 percent of the requirement rates for the 2nd age group, i.e. 627.50 euros. The requirement rate for students who do not live with their parents or one of their parents will be increased from 860 euros in 2022 to 930 euros (including 410 euros for warm rent).
The Düsseldorf table has no legal force per se, but has been used by courts since 1962 as a benchmark and guideline for calculating maintenance, especially child support.
Supply Chain Due Diligence Act comes into force
On January 1, 2023, the Supply Chain Due Diligence Act (LkSG) will come into force for companies based in Germany and with at least 3,000 employees. From January 1, 2024, the threshold will drop to 1000.
The Supply Chain Act obliges companies to appropriately observe human rights and certain environmental due diligence requirements in their supply chains. The Federal Office of Economics and Export Control implements the LkSG and checks whether the companies concerned adequately fulfill the statutory duties of care. The specific tasks include checking whether companies are complying with their reporting obligations and carrying out controls, identifying, eliminating and preventing violations and imposing fines and penalties.
Additional contribution for statutory health insurance increases
The average additional contribution that all statutory health insurance companies charge at the general contribution rate of 14.6 percent increases to 1.6 percent on January 1st. Since 2019, the employer and employee have each shared half of the additional contribution (principle of equal participation). However, the average increase does not mean per se that this will also increase with your health insurance company. Because the committees of the health insurance funds decide individually on the actual amount. Health insurance companies are not allowed to raise their additional contributions as long as they have more than one month's operating funds and reserves.
If the health insurance company increases the contribution, insured persons have a special right of termination up to the end of the month in which the new additional contribution applies.
(This article was first published on Thursday, December 15, 2022.)
