Contribution increase in long-term care insurance as of July 1, 2023
Contribution increase in long-term care insurance as of July 1, 2023
Please note that the legislative process for the Nursing Care Support and Relief Act (PUEG) has not yet been completed.
The planned legal changes can change at any time up to July 1, 2023.
The following contribution rates are forecast from July 1, 2023:
|
Contribution for |
Total contribution |
Employees |
Employer |
| Childless employees | 4,00% | 2,30% | 1,70% |
| Parents with one child (fixed for life) | 3,40% | 1,70% | 1,70% |
| Parents with two children | 3,15% | 1,45% | 1,70% |
| Parents with three children | 2,90% | 1,20% | 1,70% |
| Parents with four children | 2,65% | 0,95% | 1,70% |
| Parents with five children | 2,40% | 0,70% | 1,70% |
Reduction of contribution for employees with several children
Employees with several children are granted a reduction of 0.25 contribution rate points per child from the 2nd child to the 5th child. The reduction applies until the end of the month in which the child reaches the age of 25. After that, the discount will no longer apply to these children.
Necessary preparations for you as an employer as of July 1, 2023
As an employer, you are obliged to provide proof of parental status, the number of children and their age in a suitable form to the offices paying the contributions (payroll accounting) if this information is not already known for other reasons (cf. Section 55 (3) sentence 6 SGB XI new). Self-payers must prove parental status to the long-term care insurance fund.
The procedure for adopted children has not yet been conclusively clarified. Therefore, you should also request proof of parental status (e.g. birth certificate) in this case.
Please send us, together with the cover sheet (see German and English cover sheets hereinafter under "Downloads"), a copy of the proof of parental status (e.g. birth certificate) of your employees no later than 5 days before payroll (20th deadline for submission to our tax law firm) via PDF by e-mail. This will ensure correct accounting of nursing care contributions as of July 2023 and avoid recalculations.
If children are born after June 30, 2023, please send proof of parental status (e.g. birth certificate) without being asked.
Downloads
von Patrick Rizzo
Veröffentlicht: 08.05.2023
