Probably the most important change in the payroll values for 2015 is the introduction of a new deductible item for the health insurance (the HI) on the monthly amount of € 380, or the yearly amount of € 4,560 for low-income people. Apply the new deductible items according to precise criteria is possible up to the amount of income € 570 per month, or € 6,840 per year. The sum of the deductible item higher then yearly limit will be zero. If you do not apply the deductible item during the year, the Health Insurance Company (the HIC) will make the annual reconciliation of the health insurance (the ARHI), in which recalculates the total eligible for the deductible item. The minimum wage has changed to € 380 per month. Monthly payments into the Social Insurance Provider (the SIP) and the HIC for self-employed increased to € 136.57, respectively € 57.68. For the voluntary unemployment insurance the amount is increased to € 8.24 per month. For students under 18 and over 18 years is valid that they can earn up to € 200 monthly and their agreement on student work will be favored in the application of the exemption from pension insurance. The maximum annual assessment base at the ARHI is € 49,440 (monthly assessment dase is maximum € 4,120). We do not do the annual reconciliation of the social insurance, and the maximum monthly assessment base is € 4,120 in addition to the accident insurance, where the maximum ceiling is not. The personal allowance remains unchanged at € 3,803.33 per year, or € 316.94 per month. The child support allowance in 2015 will be unchanged in the monthly amount of € 21.41 or the yearly amount of € 256.92.