Status
Data freshness
Last checked against the primary sources: September 24, 2026. Last change to the dataset: September 24, 2026. Every change is in the changelog.
| Dataset | Last checked | Coverage | Next expected change |
|---|---|---|---|
| Minimum wage and mini-job limit | September 23, 2026 | from January 1, 2015 | Minimum Wage Commission (Mindestlohnkommission) decision for 2028 due by June 30, 2027 |
| Apprentice minimum pay | September 24, 2026 | training starting in 2020 or later | Notice for training starting in 2027 due by November 1, 2026 |
| Care minimum wage | September 24, 2026 | from 2015 | Steps through July 1, 2027 already promulgated, the ordinance runs through September 30, 2028 |
| Social security reference values | September 23, 2026 | from 2015 | Ordinance for 2027 in fall 2026; from 2027, compulsory insurance threshold plus €3,600 and separate thresholds for health and long-term care insurance (GKV-Beitragssatzstabilisierungsgesetz) |
| Social security contribution rates | September 24, 2026 | from 2015 | Average additional contribution for 2027 due by November 1, 2026; surcharge for spouses with family insurance entered from January 1, 2028 |
| Meal and accommodation values | September 23, 2026 | from 2015 | Amending ordinance for 2027 in fall 2026 |
| Wage garnishment exemptions | September 23, 2026 | from 2015 | Notice for July 1, 2027 in spring 2027 |
| Midi-job transition zone | September 23, 2026 | from 2015 | Factor F for 2027 due by December 31, 2026, from 2027 under the new formula (GKV-Beitragssatzstabilisierungsgesetz) |
| Mini-job levies: flat-rate charges for employers | September 24, 2026 | from 2015 | Commercial health insurance rate from 2027 once the additional contribution is announced, U1 and U2 levies in December |
| Artists' social security levy | September 24, 2026 | from 2015 | Rate for 2027 is set, ordinance for 2028 in fall 2027 |
| Disability compensatory levy | September 24, 2026 | from 2015 | Adjustment for 2027 in the Federal Gazette (Bundesanzeiger), if the reference value has risen by 10 percent |
| Tax-free amounts and employee expense allowances | September 24, 2026 | from 2015 | On promulgation of a tax law, usually at year end |
| Domestic travel expenses | September 24, 2026 | from 2015 | On a change to § 9 EStG or the Federal Travel Expenses Act (Bundesreisekostengesetz) |
| Tax-free premiums for Sunday, holiday and night work | September 24, 2026 | from 2015 | Only if the law changes |
| Company car tax: 1% rule and EV calculator | September 24, 2026 | use from 2015 | EV rules apply to vehicles acquired through 2030, changes only by law |
| Income tax: basic allowance and bracket thresholds | September 24, 2026 | from 2015 | 2027 schedule once the tax law is promulgated |
| Notice period calculator | September 23, 2026 | current law | Only if the law changes |
| Vacation entitlement calculator | September 23, 2026 | current law | Only if the law changes |
| Maternity protection calculator | September 23, 2026 | current law | Only if the law changes |
| Public holidays | September 23, 2026 | 2015 to 2035 | On a change to a state's public holiday law |
| Working days calculator | September 23, 2026 | 2015 to 2035 | Follows the public holidays |
| Statutory retirement age and pension start | September 24, 2026 | current law | Only if the law changes |
| Rest breaks and working time limits | September 24, 2026 | current law | Only if the law changes |
Every Tuesday we check all datasets against the official sources and enter newly promulgated values. The date shows the last check, even when nothing changed. How we verify is described under How we verify the values.