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ECJ confirms 25-percent threshold for regular cross-border work Cross-border employment

The ECJ specifies the 25% threshold to determine the social security law to be applied to cross-border work. Find out more now.

Dominik Boix
Heike Bathke
Stephanie Tigges
| 3 min read | 01 Oct 2025
Draft bill on the Social Insurance Calculation Values (SV) Regulation 2026 Preliminary SV calculation sizes for 2026

The provisional social insurance contribution assessment limits for 2026 have been announced and will now be proposed to the Bundestag. We summarize what employers need to know now.

Dominik Boix
Heike Bathke
Stephanie Saur
Stephanie Tigges
| 4 min read | 29 Sep 2025
Social insurance income thresholds for 2025 New German social security figures

From the start of 2025 new thresholds apply to social insurance. The thresholds have been adjusted to match the trend in income.

Heike Bathke
Dominik Boix
Stephanie Tigges
Stephanie Saur
| 2 min read | 19 Dec 2024
Duty to file by the turn of the year and deadline on 31 March 2025 Social Insurance Fund for Artists (Künstlersozialkasse)

Organisations and the self-employed who regularly commission creative or publication services shouldn’t forget an important deadline at the turn of the year – reporting their social insurance contribution for artists for 2024. The contribution deadline is 31 March 2025. In this post we tell you what you need to look out for to comply with your contribution duties properly and on time.

Dominik Boix
Heike Bathke
Stephanie Tigges
Stephanie Saur
| 2 min read | 06 Dec 2024