Social security contributions
If you are employed (for the duration of the employment contract), social security contributions and income tax will be deducted from your earnings and paid by the cooperative. Both the employer and employee contributions are paid by the member.
How much income per month is invested in an employment can be freely decided on the basis of employment categories.
The social security contributions are made up as follows:
| Public health insurance | 14.6% plus additional contribution |
| Long-term care insurance | 3.05 - 3.4%, with/ without child |
| Pension insurance | 18.6% |
| Unemployment insurance | 2.4% |
| Additional employer costs | contributions variable between 0.5% and 3.5% |
| Income tax | progressive, depending on income |
The basic tax-free allowance for income tax (Grundfreibetrag) changes every year and depends on your personal characteristics. Use the income tax calculator on the website of the Ministry of Finance to accurately calculate how much income tax you may need to pay.