2025 Payroll Parameters

2025 PAYROLL PARAMETERS
Minimum Wage	01.01.2025 – 30.06.2025	01.07.2025 – 31.12.2025
Minimum Wage – Monthly Gross	26.005,50	26.005,50
Minimum Wage – Monthly Net	22.104,67	22.104,67
Minimum Wage – Daily Gross	866,85	866,85
Minimum Wage – Hourly Gross	115,58	115,58


Minimum Wage – Monthly Gross / Miners	52.011,00	52.011,00


Intern Fee /Workplace w/ 20+ Employees	6.631,40	6.631,40
Apprenticeship Fee	13.002,75	13.002,75

SSI Parameters
Minimum SSI Premium Base – Daily	866,85	866,85
Maximum SSI Premium Base – Daily	6.501,38	6.501,38
Minimum SSI Premium Base – Monthly	26.005,50	26.005,50
Maximum SSI Premium Base – Monthly	195.041,40	195.041,40


SSI Exemption on Child Support Allowance	520,11	520,11
SSI Exemption on Family Support Allowance	2600,55	2600,55


Meal Allowance (Cash) / SSI	158,00	158,00
Meal Allowance (Card) / SSI	158,00	158,00


SSI Exemption on Private Health Ins. & Pension	7.801,65	7.801,65

Income Tax Parameters
1. Tax Bracket % 15	0 – 158.000	0 – 158.000
2. Tax Bracket % 20	158.000 – 330.000	158.000 – 330.000
3. Tax Bracket % 27	330.000 – 1.200.000	330.000 – 1.200.000
4. Tax Bracket % 35	1.200.000 – 4.300.000	1.200.000 – 4.300.000
5. Tax Bracket % 40	4.300.000 +	4.300.000 +


Child Support (0-6 years old) Tax Exemption	506,28	506,28
Child Support (6+ years old) Tax Exemption	253,14	253,14
Family Support Tax Exemption (For Civil Servants)	2.301,54	2.301,54


Meal Allowance (Card) Tax Exemption	240,00	240,00
Transportation Allowance (Card) Tax Exemption	126,00	126,00


1. Degree Disability Tax Benefit	9.900	9.900
2. Degree Disability Tax Benefit	5.700	5.700
3. Degree Disability Tax Benefit	2.400	2.400

Stamp Tax Parameters
Stamp Tax Rate	0,759%	0,759%
Meal Allowance Exemption (Cash)	240,00	240,00

Severance Payment Cap	46.655,43	46.655,43

Allowances
Nursing Allowance	1.238	1.238


Unemployment Allowance / Minimum – Daily Net	344,11	344,11
Unemployment Allowance / Minimum – Monthly Net	10.323,25	10.323,25
Unemployment Allowance / Maximum – Daily Net	688,22	688,22
Unemployment Allowance / Maximum – Monthly Net	20.646,49	20.646,49

Medical Leave Allow. Outpatient / Minimum – Daily	577,90	577,90
Medical Leave Allow. Outpatient / Maximum – Daily	4.334,25	4.334,25
Medical Leave Allow. Inpatient / Minimum – Daily	433,43	433,43
Medical Leave Allow. Inpatient / Maximum – Daily	3.250,69	3.250,69
Half-Time Employment Allowance (Daily/Net)	860,27	860,27