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Employer contribution to health care costs
The statutory income-related employer contribution to health care costs was changed in 2012. The maximum contribution was raised from 33,427 to 50,064 euro. Simultaneously, the contribution was lowered by 0.65 percentage points to 7.1 percent. The effects for employers vary by employee. The turning point is at approximately 36,500 euro. Beyond this point, the costs for employers increase relative to last year. Below 36,500 euro, the costs will diminish. As a result, the costs for employers will depend on the CAO contract.