Skip to content

Important changes affecting employees and employers in 2023

minimum wage in Germany
Important changes affecting employees and employers in 2023

Work in Germany. Changes affecting employees and employers in 2023. The new year comes with number of changes in regulations affecting the lives of everyone living in Germany. These include benefits, wage and pension supplements and changes to trade. Additionally, the new regulations covering employers and employees will came into force in January 2023. Here’s what workers in Germany should expect.

Higher health insurance premiums

Health insurance funds in Germany currently have the same basic contribution of 14.6 percent gross salary. Additionally, each Krankenkasse also has a so-called “Zusatzbeitrag”, i.e. an additional contribution. Presenting his draft savings act in the summer, German Health Minister Karl Lauterbach, announced an increase in the additional contribution by 0.3 percentage points to 1.6 percent, which gives a total amount of a record 16.2 percent  of gross remuneration.

New Supply Chain Act

Beginning 2023, you can expect a new Supply Chain Act. It will initially apply to companies with more than 3,000 employees. Further adjustments are yet to be determined, but may take place in the near future.

New company number Unternehmensnummer

All members of professional associations will receive a new Unternehmensnummer in 2023.

Easier access to Kurzarbeit

The Kurzarbeit program saved millions of workers in Germany during the pandemic and has been extended until the end of June 2023. Under the scheme, employers receive wage compensation from the state for some of their employees who work shorter hours due to a reduction in the number of assignments. Temporary workers will still be able to receive short-time work benefits.

Correction of calculation parameters in social insurance

The contribution limits for statutory health insurance will be raised to EUR 59,850 per year in 2023. With the limit of compulsory insurance for the old and new federal states increasing.

Companies will be declared bankrupt sooner

The forecasting periods in studies of excessive corporate debt will be shortened to 4 months. At the same time shortening the period for filing a bankruptcy petition from 6 to 8 weeks. These regulations currently apply until the end of 2023.

Inflation premium

Inflation premium is an equalization premium for inflation. In addition to their salaries, employers will be able to pay their employees up to 3,000 euros. This bonus will be free of tax and National Insurance contributions.

Changes affecting beauticians

From January 1, 2023, all beauticians are required to have a certificate of competence to use certain devices. This requirement results from the applicable radiation protection regulation.

Fixed rate for home office

In addition to easing the regulations on home office spaces, in 2023 there will be an increase in the limit of the so-called household allowance. Until now, for each full day of work in the home office, 5 euros were paid. The limit was previously at 600 euros per year, and in 2023 it is to be raised to 1,000 euros.

Electronic transmission of salary data

Starting 2023, all payroll data from employers will only be transferred electronically to pension insurance funds. Exceptions may be made in writing by submitting an application by December 31, 2026.

Increase of insurance premiums

All health insurance funds in Germany have the same basic contribution, which is currently 14.6 percent gross salary. Additionally, each  Krankenkasse also has a so-called “Zusatzbeitrag”, i.e. an additional contribution. German Health Minister Karl Lauterbach, announced an increase in the additional contribution by 0.3 percentage points to 1.6 percent, which gives a total amount of a record 16.2 percent of gross remuneration. 

Income tax rates

In order to counteract inflation, adjustments to the basic income tax rates are to be made. This applies primarily to the basic tax credit, child tax credit, top tax rate, property tax rate and limits of tax solidarity tax exemptions.

Electronic AU

In the new year, the certificate of incapacity for work is to be sent to the employer electronically.

Reduction of VAT in gastronomy

Good news for restaurateurs. The VAT reduction on food and beverages will be extended in 2023.

Read also: Why many Africans would and would NOT consider migrating to Germany for work
How to find a job in Germany through Rumby M and Deutsch Connect
Germany set to ease entry rules for skilled workers due to labour shortages

Source: Kreiszeitung.de