By Payroll and Entitlements Editorial Staff
For 2020, the solvency surcharge rate is 0%. Applied rates for employers with an account credit reserve balance range from 0.50% to 3.80% and penalty rates for employers with an account credit reserve balance range from 2.50% to 5.80%. Applied rates for employers with an account debit reserve balance range from 4.90% to 7.40% and penalty rates for employers with an account debit reserve balance range from 6.90% to 9.40%. New employers pay a rate of 2.50% and new governmental employers pay a rate of 1.60% in 2020. Also, the new construction employer rate of 2.53% applies unless certain conditions are met. New employers are exempt from the solvency surcharge (DWD Communication).
