Germany published the Social Security Calculation Variables Ordinance 2025 in the Official Gazette on 27 November 2024, which sets the maximum annual income basis for social security contributions for 2025. The Ordinance was approved by the German Federal Council (upper house of parliament - Bundesrat) on 25 November 2024. For pension and unemployment insurance, the maximum basis is EUR 96,600 for all Federal States. In past years, separate maximum basis values were set for Western and Easte…