The flat-rate pension is made up of two parts. Both partial amounts are usually determined by the employer without any action on your part. First partial amount: For those with statutory pension insurance, a partial amount of 7.44% of wages is set for the pension insurance in 2020. This also applies to those insured in professional care.

Second part:

It relates to the employee’s share in statutory basic health insurance and social long-term care insurance. 7% of the wages for health insurance (plus any additional insurance contribution) and 1.525% of the wages for long-term care insurance are offset. A surcharge for long-term care insurance of 0.125% of wages is set for childless people.

The following applies to both partial amounts:

Compensation does not count towards wages. At most, the respective income threshold is taken into account as wages.

In the case of privately insured persons, the private basic health and compulsory long-term care insurance contributions communicated to the employer are used instead of the partial amount for the statutory basic health insurance. For the second partial amount, however, the employer must set at least the so-called minimum pension lump sum of 12% of wages, a maximum of 1,900 euros, in tax class III a maximum of 3,000 euros.

Why can it happen that the flat rate for disabled people is not taken into account?

The lump sums for disabled people are taken into account as a wage tax feature as soon as the tax offices have been informed of the required features.

As long as the new severely handicapped ID card is valid, the flat-rate amount for the handicapped applies for the following years again directly with wage tax deduction. Find it out with the tax return calculator now.

What happens if I take up further employment?

If you take up a second or further employment relationship, you must inform your second or further employer that you are already employed by another employer. Your new employer will then use the tax class as a basis for the wage tax deduction for the second or further employment relationship. If the second or further employment relationships are so-called mini jobs, wage tax can be flat-rate.

Who changes the wage tax deduction criteria when leaving or joining the church?

The municipality is responsible for changing the church tax characteristic. The exit from the church must be declared at the registry office. If the declaration of resignation is not submitted in person to the registry office, but in writing, the declaration must also be publicly certified. The information about leaving the church is then automatically made available to the employer for electronic data retrieval.








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