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This law provides for changes to social insurance contributions
for so called "Minijobs", i.e. jobs which allow to earn
up to 400,- € without any payroll deductions. The health insurance
contributions (payed by the employer) account to 13%
and the contributions to the pension funds 15%.
Exempted from the rise are Minijobs in private households. In their
case, the contributions to the health insurance and the pension
funds stayed at 5% each. |