Germany MOF Clarifies Allocation of Single Social Security Contributions for 2026 Tax Year

December 1, 2025, 5:00 AM UTC

The German Ministry of Finance Nov. 25 posted BMF Letter No. COO.7005.100.4.13478261, clarifying the allocation of single social security contributions for the tax year 2026. The letter updates the global distribution scales for social security contributions and retirement savings expenses for various EU and non-EU countries, which employers must use when issuing wage tax certificates for 2026. [Germany, Ministry of Finance, 11/25/25]

Reference:
View BMF Letter No. COO.7005.100.4.13478261. View Announcement. View Index.

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