The most important rates, amounts and percentages for 2025
Please find below the most important rates and percentages for the year 2025.
- Table 1: Brackets for wage tax/national insurance contributions 2025
- Table 2a/2b: Tax credits for wage tax/national insurance contributions for employees under the state pension age 2025
- Table 9: Employed persons' insurance contributions 2025
- Table 10: Sectoral contributions for the differentiated premium - Return to Work Fund (Whk) 2025 (for small employers)
- Table 11: Wage period amounts, maximum income assessable for social security and maximum contribution wage 2025
- Table 12: Other amounts for 2025
