Innovations in 2023 for sick leave and social insurance

Important changes will come into effect for employers and employees in 2023:

The paper sick bill – the famous “yellow bill” – will be abolished for those with statutory health insurance and replaced by an electronic certificate of incapacity to work. For employers, participation in the digital process will be mandatory from 2023.

New contribution assessment thresholds will apply to the calculation of health and pension insurance.

Further details:

Electronic certificate of incapacity to work (eAU) replaces paper sick note

The “yellow slip” for sick bills has had its day! For people with statutory health insurance, the sick note will become digital from January 01, 2023. The new process:

• Pursuant to Section 5 (1a) EFZG, the obligation for the employee to submit a certificate of incapacity for work will no longer apply.
• In the future, employees will only receive a certificate of incapacity for work (AU) from their doctor for their own records in the event of illness. The obligation to submit the AU to the employer no longer applies.
• The doctor who issues the certificate of incapacity for work will transmit it electronically to the relevant statutory health insurance fund. Important to know: Private physicians cannot participate in the eAU procedure.
• The employer or the responsible payroll office can then retrieve the AU data accordingly via the payroll program.

Important: For employees with statutory health insurance, only the obligation to provide evidence to the employer no longer applies, not the obligation to notify! In the event of illness, the employee must still inform his employer immediately of the expected duration of the incapacity for work.

Social insurance: New contribution assessment limits

From January 01, 2023, new calculation parameters will apply in statutory health and pension insurance.

• The annual income threshold in statutory health insurance will rise to 66,600 euros.
• The income threshold for statutory health insurance will be raised to 59,850 euros per year (monthly gross amount 4,987.50).
• The contribution assessment ceiling for general pension insurance is 7,300 euros per month in western Germany and 7,100 euros per month in eastern Germany.