New assessment bases in social and health insurance as of 1 January 2022
Social insurance
New assessment bases for social insurance contributions will apply from 2022 on for self-employed traders, other self-employed persons (freelancers) and voluntarily insured.
The minimum and maximum assessment bases in social insurance for self-employed persons and voluntarily insured persons will be increased as follows from 1 January 2022:
– the minimum assessment basis per month, which is currently EUR 546,00 will be increased to EUR 566,50
– the maximum assessment basis per month, which is currently EUR 7 644 will be increased to EUR 7 931.
The minimum insurance contribution for a compulsorily insured self-employed person will be EUR 187,78 per month from 1 January 2022. For a voluntarily insured person with pension, health and unemployment insurance, it will be EUR 199,11 per month.
In January 2022, self-employed persons will be informed of the new insurance amount by the Social Insurance Institution by letter or in their electronic mailbox, if they have activated it. They will then pay the new insurance for the first time on 8 February 2022 (for January 2022).