Insolvency allowance levy 2023
Insolvency contribution
With the statutory insolvency benefit levy, the legislator safeguards the remuneration claims of employees in the event of an employer's insolvency. The levy is generally payable by all employers. The exception is employers under public law, which cannot become insolvent. There is no minimum company size or exemption for small businesses. The assessment basis is the current and non-recurring remuneration, from which contributions must be paid to the statutory pension insurance. The insolvency levy also applies to mini-jobbers.
Contribution rate 2023
With the Insolvenzgeldumlagesatzverordnung 2023, the apportionment rate was reduced from 0.09% to 0.06%.
Status: December 28, 2022
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