- Changes for employees in 2023: wages, taxes, unemployment insurance and Co.
- Cost structure changes: above all social security contributions increase
- Nonetheless: some occupational groups can expect wage increases
In 2023, employees in particular will be asked to pay because many monthly social security contributions will be increased. Nevertheless, some professional groups can look forward to higher hourly wages. Some changes will come into effect as early as January.
Changes for employees in 2023
Contributions to statutory health insurance companies are increasing
People who are legally insured should find out whether their own insurer is increasing their contributions. Some health insurance companies are increasing their contributions by 0.2 percent.
The AOK, Bavaria’s largest insurer, even increases its contribution by 0.28 percentage points. Instead of 15.9 percent, a total of 16.18 percent will be deducted from gross wages from January. However, the two largest funds in Germany, TK and Barmer, have announced that they will keep their contributions stable.
Privately insured people have a higher earnings limit
Anyone wishing to insure themselves privately must earn at least EUR 66,600 gross from the new year, i.e. EUR 5,550 per month. This increases the so-called compulsory insurance limit by 3.5 percent compared to the previous year.
Contribution to unemployment insurance increases
The contribution to unemployment insurance increases by 0.2 percentage points to 2.6 percent. The contribution fell in two steps to 2.4 percent in 2019/2020 – but even then it was planned that it would rise again in early 2023. Half of the contribution is paid by the employer and half by the employee.
pension insurance increases
Pension insurance is also increasing. Here the contributions increase by a tenth of a percentage point to 18.7 percent. However, this is mitigated by the fact that from 2023 the pension contributions will be fully tax deductible.
Digital sick leave goes automatically to employers
Particularly interesting for employees: From 2023, the “yellow note” for sick leave will no longer have to be handed in by the employee. Instead, the employer can request the essential information directly from the health insurance company.
Higher wages, including in nursing
As early as September, employees in nursing professions without their own collective agreement received a wage increase – two more are to follow in the new year. The first in May 2023: nursing assistants will then receive 13.90 euros per hour, qualified nursing assistants 14.90 euros and nursing professionals: 17.65 euros. And the second increase will come in December 2023: Nursing assistants will then receive 14.15 euros, qualified nursing assistants: 15.25 euros, nursing professionals: 18.25 euros. In addition, employees in care should get more vacation days. They get paid time off for at least 29 days – in 2023 and 2024.
Educational staff will already receive an hourly wage of 17.87 euros in January 2023 (previously: 17.18 euros). Journeymen in the roofing trade will then receive EUR 14.80 (previously: EUR 14.50) per hour. And in the electrical trade there is then at least 13.40 euros instead of the previous 12.90 euros. In the course of the year, the employees from contract and temporary work, the meat industry, money and valuables transport and the security service at airports will also be there.
Increase in the home office flat rate
From next year, taxpayers can save six euros per day in the home office file an income tax return. The lump sum was previously limited to 600 euros per year, but from 2023 up to 1,260 euros per year can be claimed. This will benefit 210 instead of 120 home office days in the future.
Basic allowance is increased
Of the basic tax allowance will be increased by 561 euros to 10,908 euros for 2023. A further increase of EUR 696 to EUR 11,604 is planned for 2024.
Top tax rate will be raised
Of the top tax rate will be increased by more than 3,000 euros to 61,972 euros/year in 2023. However, the tax rate for the wealthy, which starts from an income of 277,836 euros, remains the same.
Additional earnings limit for early retirees will be raised
People who retire before their official retirement date can earn an unlimited amount of money from the new year. So far there has always been an additional income limit, but during the Corona period this was relaxed and the limit has now been completely abolished. You can read more information about this here.
What else will change in 2023: An overview
