As of July 1, 2019, employee contributions to social security for so-called “midi jobs” will be reduced; in the process, the previous “glide zone” with monthly wages of over 450 euros to 850 euros will become a “transition zone” that will then extend to 1,300 euros. In this transitional range from 451 euros to 1,300 euros, the reduction in contributions for employees for health, nursing care, pension and unemployment insurance is being continuously reduced. As a result of the adjustment of the calculation formula, there are consistently greater reductions in contributions than under the previous sliding-scale zone regulation and thus higher net wages.
Further savings arise in cases where employees have previously waived the application of the sliding zone rule for pension insurance. As of July 1, 2019, the pension insurance contribution will generally be reduced when the transitional regulation is applied, without employees having to accept any disadvantages under pension law as a result.
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