Opting-in, the annual adjustments:

04 01 2022

The percentages will be adjusted again in 2022. The calculation tool is available on the website There you will also find the other explanation and the condition package.

The percentages are for 2022, the low rate 7% (2021 was 6%), the high rate 37% (2021 was also 37%) and the health insurance law premium 5.54% (was 5.71% in 2021).

Please note that the low rate can lead to additional tax assessments if you earn more than approx. 10,000 euros in a year. In that case, it is recommended to use the high rate. The exact percentage or amount cannot be specified; partly depends on other income and/or whether the employed person’s tax credit has already been applied elsewhere.

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