Question 1

What are the mandatory social insurance contributions in Germany?

Accepted Answer

German employees contribute to four pillars of social insurance (Sozialversicherung): health insurance (~14.6% split equally), pension insurance (18.6% split equally), unemployment insurance (~2.6% split equally), and long-term care insurance (~3.4% split equally, with a surcharge for childless employees over 23). Contributions are capped at annual income thresholds (Beitragsbemessungsgrenzen).

Question 2

What is Kirchensteuer and does it appear on the payslip?

Accepted Answer

Kirchensteuer (church tax) is a tax of 8% or 9% of income tax (depending on the federal state) levied on registered members of certain religious communities, primarily the Catholic and Protestant churches. It is deducted directly from the payslip by the employer and remitted to the tax authorities. Employees who are not church members are exempt.

Question 3

How are German tax classes (Steuerklassen) reflected on payslips?

Accepted Answer

Germany has six tax classes (I through VI) based on marital status and employment circumstances. The tax class determines the amount of wage tax withheld and appears on every payslip. For example, Class I is for single employees, Class III for married employees whose spouse earns less, and Class V for the lower-earning spouse in a couple choosing the III/V combination.

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