Loi sur le soutien et l'allègement des soins en Allemagne
Care Support and Relief Act (PUEG) from 1 July 2023 in Germany
On 26 May 2023, the legislator adopted the Loi sur le soutien et le soulagement des soins (PUEG). According to this law, the legal contribution rate for insurance dependency will be increased from 3.05 % to 3.4 % from 1 July 2023. In the future, the number of children will also have to be taken into account when calculating contributions. This measure follows the decision of the Federal Constitutional Court of 7 April 2022, which ordered the legislator to take greater account of parental responsibilities and the number of children.
The increase for people without children will be 0.6 %. At the same time, cotisants with 2 to 5 children will be granted a reduction of 0.25 % per child up to their 25th birthday.
Les taux de cotisation suivants sont prévus à partir du 1er juillet 2023 :
Cotisation for | Total cotisation | Salarié | Employee |
Personnes sans enfant | 4,00 % | 2,30 % | 1,70 % |
Parents avec un enfant | 3,40 % | 1,70 % | 1,70 % |
Parents avec 2 enfants | 3,15 % | 1,45 % | 1,70 % |
Parents avec 3 enfants | 2,90 % | 1,20 % | 1,70 % |
Parents avec 4 enfants | 2,65 % | 0,95 % | 1,70 % |
Parents avec 5 enfants et plus | 2,40 % | 0,70 % | 1,70 % |
In the context of these changes, it is necessary to make certain arrangements as an employer. The employer is required to verify the quality of the parent, the number of children and their age in an appropriate manner with the organisations collecting contributions if this information is not already known for other reasons (cf. § 55 alinéa 3 phrase 6 SGB XI, new version). Salaried employees with voluntary social insurance, referred to as "self-payers", must prove their parental status directly to the health insurance fund. Private health insurance employees are currently exempt from this obligation, as they have concluded individual contractual agreements with their private health insurance company on the amount of their contributions to the insurance deductible.
The procedure to be followed for adopted children has not yet been fully clarified. As a result, we also recommend that employers request proof of parental quality in this case.
If you have more questions, our experts-comptables franco-allemands are at your disposal in Paris and Bonn for personalised advice. In addition, we are happy to advise you throughout France and Germany by telephone and video conference. Votre expert-comptable franco-allemand FRADECO.
Cette note franco-allemande contient des informations résumées. Merci de nous contacter pour un conseil adapté à votre situation. Nous ne pouvons être tenus responsables d'une interprétation erronée.
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The greatest possible care has been taken in the preparation of these German and French newsletters, but changes, errors and omissions remain reserved. The abstract legal presentation in these newsletters cannot replace individual civil and tax law advice from a German-French consultant in relation to the individual case. Subsequent changes in the legal framework, the opinions of the German or French tax authorities or the case law, also with retroactive effects, are possible.