For breakfast, the value is currently €1.77. The rate fixed by the municipality ('Hebesatz') is for larger cities between 200% and approximately 550% of the basic amount, which is 3.5% of the business income. 24 Highway. Das Bundesamt für Sicherheit in der Informationstechnik (BSI) hat begonnen, potentiell Betroffene zu … The mileage rates are updated by the Internal Revenue Service due to the cost of living adjustment. If you live in a developed country, you probably started school at a very young age, where you learned to read and write. )N6�z�ǂG<2F*�ET����`8h�L"m"UƄNd�l�l�ӓ?~J�†�T��9��g�P>�`�B�/跹5�~��^���d>�E�o�a���v��� �m�$0��Ђ�5���M�f�1���������k�[�X�70���e�{����Z���C The automobile allowance rates for 2021 are: 59¢ per kilometre for the first 5,000 kilometres driven; 53¢ per kilometre driven after that In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometre allowed for travel. The inflation rate in Germany, measured as the year-on-year change in the consumer price index, is expected to be +1.3% in February 2021. Using the standard mileage reimbursement rate isn’t the only option for business owners with mobile employees. Some costs are expected to be covered your per diem, and therefore don’t need to be claimed separately. And business trips are one of those cases. MAG1 61790-pk6 Full Synthetic 5W-30 SM Motor Oil; Buy now on Amazon. -����ۯ�L����d��zVjR��Z4����a�=-�{����4�'��ݵ�����!��q���:����}��_��if�{H,��Z Ort Bonn Datum 05.03.2021. The federal per diem rates for Stuttgart, Germany are $261.00 per night for lodging and $132.00 for M&IE as of March 2021. 4 0 obj As you can see, the standard business mileage rate has stayed in the 50s cent range for the past decade. The official mileage allowance can be recognized for a maximum of 30,000 kilometers per calendar year. What are the EPF changes for January 2021? They’re identical to the rates that applied during 2019-20. 10 travel & expense policy samples, templates & resources, How to claim HMRC research & development (R&D) tax credits easily, How HMRC advisory fuel rates work for UK businesses, How to calculate Germany’s per diem rates in 2021, free template for the travel expense report, 60+ fascinating business travel statistics for 2019, 12 excellent business travel management tools for 2019, The complete guide to corporate travel management, Between 8 and 24 hours (or day of arrival/departure), Meals purchased while travelling for work, Transport to and from the airport or meetings. The church tax rate is depending to the state. The Social Insurance Contributions are generally paid half by the employee and half by the employer. For a lunch or dinner, €3.30 will be charged. Social insurance contributions in Germany 2021 . This allowance is intended to cover all costs associated with car travel; reimbursement for accompanying passengers and for additional baggage cannot be granted. So as long as the rates are easy to understand and make sense, this is a good thing. If lunch or dinner is provided by the employer, 40 percent of the fee will be removed. Population < 20 > 20 > 30 > 40 > 50 > 60 > 70 > 80 > 90 > 100 . For the most part, these ideas have served the nation well - it boasts the fourth-largest economy in the world; first in Europe. If lunch or dinner is provided, 40 percent of the rate will be deducted. An overview with all countries can be found here (German link). If breakfast is included (in the hotel fee, for example), 20 percent of the flat rate will be deducted for the day. Some employees will choose to include other small costs (metro tickets or stationery for example), rather than seeking reimbursement for these minor items. The automobile allowance rates for 2021 are: 59¢ per kilometre for the first 5,000 kilometres driven 53¢ per kilometre driven after that In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometre allowed for travel. Higher gas mileage; Cons: Relatively high priced compared to others; Best cheap synthetic oil. For anyone expecting to claim mileage on their taxes in 2021, it’s an exciting time. But there’s a problem: the rules are fairly complex, and lots of businesses struggle to follow them. Other costs aren’t covered by your per diem, which means you should include them in an expense claim. Anyone who went on a business trip before 2014 will find that a few things have changed with the reform of travel expenses. Companies don’t need to create their own policies - they just follow the rules. From tax year 2011 to 2012 onwards First 10,000 business miles in the tax year Each business mile over 10,000 in the tax year; Cars and vans: 45p: 25p Based on the results available so far, the Federal Statistical Office (Destatis) also reports that the consumer prices are expected to increase by 0.7% on January 2021. If the employer pays for meals on the trip, the rate will be reduced accordingly: For shorter business trips, it should be noted that meals provided by the employer are subject to income tax. Read professional reviews, view safety and reliability ratings, and find the best local prices. How to calculate Germany’s per diem rates in 2021. Standard mileage rates for 2021 have just been released by the IRS. In fact, to claim a full day, the traveler actually has to be away from home (or the office) from 0:00 to 24:00. The law (see below) only talks about meals. Know your status, both here and in your homeland. Miles driven for moving purposes will be reimbursed at 16 … this is €0.28 and for a bike it is €0.38. These expenses should still be reimbursed by the company as part of a separate expense claim. While travelling for work, certain costs are incurred by the employee and should be reimbursed by the company. The charity mileage rate increase in 2021 is unlikely regardless of the changes to the cost of living. Similar Countries Ranked by Death Rate; Country Name 2021 Death Rate; Latvia: 14.811: Lithuania: 14.084: Croatia: 13.242: Hungary: 12.782: Estonia: 11.944: Germany: 11.510: Greece: 11.147: Japan: … For example, in the table at the end of this article, you'll see that a stay in Miami is more expensive than in Los Angeles. The new rates are: Employees below 60 years of age: Employee Share: 9% (this is a reduction from 11% previously) Employer Share: 13% (12% for monthly salary over RM5000) Employees above 60 years of age: Malaysians: Employee Share: 0%; Employer Share: 4%; Permanent … 2021 DoD Per Diem Rates for Germany - PerDiem101.com Per diem rates in Germany are set … On the other hand, the medical mileage rate may be increased by the IRS. A mileage allowance for using a privately owned vehicle (POV) for local, TDY, and PCS travel is reimbursed as a rate per mile in lieu of reimbursement of actual POV operating expenses. “One week only: score up to 50% bonus miles on your purchase. <> Unfortunately, not all nations have this luxury. 24 Highway. CONUS Locations FY 2021 Effective 01 October 2020 updated 01/27/2021. Germany's consumer price inflation rate is expected to pick up to 1.3 percent year-on-year in February 2021, the highest since March 2020 and slightly above market expectations of 1.2 percent, a preliminary estimate showed. Keep this distinction in mind when travelling. A standard rate of 20 euro cents per kilometre, up to a maximum of €150 per complete trip, may be reimbursed, provided no free means of transport are available. Virginia Per Diem 2020; GSA Puerto Rico Per Diem; Per Diem Rates 2020 Nevada; Federal Travel Per Diem Rates 2020; 2021 Federal Per Diem Rates ; Related Post. Straight to your inbox. The optional standard mileage rates outlined in the Notice 2021-02 are: 56 cents per mile driven for business use, down 1.5 cents from the rate for 2020, 16 cents per mile driven for medical, or moving purposes for qualified active duty members of the Armed Forces, down 1 cent from the rate … For a day in Tokyo, the package is €66, but in Athens it's only €46. By Patrick Whatman Published January 4, 2021 Germany is known worldwide for its cultural commitment to efficiency and attention to detail. If breakfast is included (in the hotel fee, for example) 20 percent of the flat rate will be removed for the day. But in some cases, efficiency and precision butt heads against one another. FY 2021 General Rates: $96.00 per night lodging $55.00 per day meals Print Average Per-Diems Table. Since January 1, 2014, only two meal per diems apply, both within Germany and abroad. First, the food allowance will only be paid in full if the business traveler actually pays for their own food. Unlike the lump sums for business travel within Germany, the rates for foreign destinations are frequently adjusted. So this 2020 update is worth noting. 23 April: Germany has reduced VAT catering food services from 19% to 7%. �?e� The 2021 GSA mileage rate is 56 cents per mile, down 1.5 cents from t he rate for 2020 mileage, which was 57.5 cents per mile. Kennedyallee 40 ∙ 53175 Bonn, Germany ∙ Postal address: 53170 Bonn, Germany Tel. In fiscal year (FY) 2021, there are 319 Non-Standard Areas (NSAs) that have per diem rates higher than the standard CONUS rate. With a minimum duration of 24 hours, €28 euros can be claimed for each full day, and €14 euros for arrival and departure days (which will obviously be less than 24 hours). ... Current per diem rates in Germany (2019) The rates for business travel in Germany have changed slightly in 2020, for the first time in years. Click here to view 2021 per diem rates . When all meals are provided, the allowance will be reduced to zero. At the end of each year, the Federal Ministry of Finance publishes the applicable meal allowances for the following year. The other rates are: 35%, for incomes over $209,425 ($418,850 for married couples filing jointly); endobj The IRS issued the mileage rates effective in 2021. Today, these are the lump sum amounts for German per diems: For business trips with a duration of less than 24 but more than eight hours, €14 can be noted in the travel expense report. For 2021, they are: 59¢ per kilometre for the first 5,000 kilometres driven; 53¢ per kilometre driven after that; In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometre for travel. If you’re curious about the medical mileage rate or charity mileage rate, you can take a peek at the past decade’s trends on the official IRS website to aid in your estimation of the 2021 rates.. Standard mileage rate vs. actual vehicle expenses. Rate per mile; Airplane* January 1, 2021: $1.26: If use of privately owned automobile is authorized or if no Government-furnished automobile is available: January 1, 2021: $0.56: If Government-furnished automobile is available: January 1, 2021: $0.16: Motorcycle: January 1, 2021: $0.54 See the mileage rate 2021 for business, medical, and charity effective from January 1st. Marginal Rates: For tax year 2021, the top tax rate remains 37% for individual single taxpayers with incomes greater than $523,600 ($628,300 for married couples filing jointly). Paying Taxes in Germany. To help, we put together a list with the most frequented destinations and their respective meal allowances (below). Click for per diem calculator, printable per diem information, and historical rates. The mi leage allowance is A u s t r i a The Belgi an rate for an employee is €0.573 per driven kilometer. These are based on the travel duration: Important note: The calculation is based on full calendar days. You don’t need to submit every receipt and take hours filling in expense reports. Thankfully, in this case they’re simple and quite brief. The benchmark interest rate in Germany is set by the European Central Bank. However, if prepared by a professional tax agent/tax consultant 28 February 2021 We have provided some salary examples to illustrate the mimum wage below: 10 hours per week on 9,35 € per hour minimum wage = 4.862,00 € 20 hours per week on 9,35 € … When are tax returns due? The rates for business travel in Germany have changed slightly in 2020, for the first time in years. One theory is that this should prevent fraudulent charges if business travelers choose to stay with friends or relatives. Standard mileage rates for 2021 are down slightly from 2020 in two categories, the IRS said. So this 2020 update is worth noting. 2 0 obj Literacy Rate by Country 2021. https://www.military.com/pcs/calculating-mileage-rates-for-pcs.html The current net migration rate for Germany in 2021 is 3.664 per 1000 population, a 20.9% decline from 2020. 2021 Volkswagen Atlas SEL Premium. Let’s discuss what you need to know about what the IRS mileage rate is and what you can expect from the IRS this year. For 2021, the business standard mileage rate is 56 cents per mile (a 1.5 cent decrease from the 57.5 cents rate for 2020), and the rate when an automobile is used to obtain medical care —which may be deductible under Code § 213 if it is primarily for, and essential to, the medical care—will be 16 cents per mile for 2021. While an overnight stay in London, for example, costs €224, in Rome the value is only €135. Can we help you out with expenses per diem in Germany? gsa mileage rate 2021; us joint travel regulation rates; family per deim rates 2021; detroit per dium; 2021 north dakota state reimbusement rate for lodging; Search for: Recent Posts. How to calculate Germany’s per diem rates in 2021. Reasonable allowance rates. Hurry, offer ends March 14, 2021. Also, another best synthetic engine oil. This rate must be paid for travel on or after January 1, 2021 regardless of the date of injury. If you travel for X number of days, you receive Y in reimbursement. Employees in German companies have fixed per diem rates to cover travel expenses. Patrick Whatman is a content marketer and writer. The Corporate Tax Rate in Germany stands at 30 percent. Interest Rate in the Euro Area averaged 1.79 percent from 1998 until 2021, reaching an all time high of 4.75 percent in October of 2000 and a record low of 0 percent in March of 2016. You’ll simply want to keep these costs below the daily per diem rate you’ve been allocated. Fast-forward to the end of the 2019 season and Germán had earned a 4.52 ERA (3.91 SIERA), 273:81 K:BB (18.6% K-BB) and 38.7% groundball rate over his first 243.0 MLB innings pitched. %���� He also earned a whopping 16.7% swinging strike rate and the baseball world was officially aware of how talented Germán is. What causes their concern is that the IRS annually revises its mileage rates. There are three different rates depending on the country in question: The rate for 24-hour absences from home or from work; The rate for the day of arrival and departure. Beginning on January 1, 2021, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 56 cents per mile driven for business use, down 1.5 cents from the rate for 2020, But in cases where accommodation is not covered - for freelancers, for instance - this cost can usually be claimed through an individual’s income taxes. [The actual rates paid are in the next section of this post.]. EPA Combined City/Hwy. PAYE tax rates and thresholds 2021 to 2022; Employee personal allowance: £242 per week £1,048 per month £12,570 per year: English and Northern Irish basic tax rate The new rates are down slightly from the 2020 mileage rates. Take-away and delivered food is already liable to 7% VAT. Mileage Rates. 2019 DoD Per Diem Rates for Germany - PerDiem101.com Note: These per diem rates are for a previous year, and are no longer current. The applicable law in this case is the statute on income tax - more precisely section 9, paragraph 4(a) (link in German). This is only the second time in the past decade that there have been two consecutive rate reductions, and the first occurrence of back-to-back decreases since 2016-17. 20 City. The standard rate will increase by 8 euros to 432 euros per month. endobj The mileage reimbursement rates for official travel via Privately Owned Vehicle decreased in 2021. For corporations having revenue in excess of EUR 250 million, 31% rate applicable to tax result in excess of EUR 500,000. hbspt.cta._relativeUrls=true;hbspt.cta.load(2694209, '661d7238-7693-408e-bff9-6f201b619595', {}); This will probably be clear to most readers, but it’s important that we set out just what we’re talking about. The most important change: business trips with a duration of less than eight hours can no longer be billed. From 2019 to 2020, the medical mileage rate was reduced by 2 cents. Included in Notice 2021-02, the new standard mileage rates will apply on January 1, 2021. The per diem rates shown here are averages of all of the per diem rates within each state as of January 2021. While business, medical, and moving… Continue Reading → Since FY 2005, NSA rates have been based on Average Daily Rate (ADR) data from the lodging industry, which GSA obtains through a contract with a leading provider of lodging industry data. For PCS travel the Mileage Allowance In Lieu of … Interest Rate in the Euro Area averaged 1.79 percent from 1998 until 2021, reaching an all time high of 4.75 percent in October of 2000 and a record low of 0 percent in March of 2016. 3 0 obj FORMATS: PDF: Excel: ASCII: Relational: OCONUS and Foreign Locations Effective 01 March 2021 updated 01 /27/2021 View summary of changes. : ... DFG Personnel Rates for 2021 Since the introduction of flexible funding in all funding programmes, the DFG approves funding for staff in the form of standard amounts. It’s the second consecutive year the business use rate has gone down. He lives in Paris, loves music, and writes his own brand of cultural criticism for fun. Here are the so-called non-monetary benefits which must be taken into account in at tax time: As already mentioned, the categories for food allowances for business trips in Germany and abroad apply equally. The minimum wage in Germany for the 2021 tax year is 9,35 €. <> :e��:p�W*�k��T��r���Ft3��4�2!���@ ����2�&S�܄6':G�YNd w. The Spendesk Prepaid Mastercard and Spendesk Debit Mastercard are issued by Transact Payments Limited pursuant to licence by Mastercard International Incorporated. Hopefully this article has helped to clear up some of the confusion around the German per diem system. 4 June - German VAT rate cut from 19% to 16% until 31 December 2020. In fact, the last time AMAP rates changed was in April 2012, when the AMAP rate for the first 10,000 car and van miles rose from 40p per mile to 45p per mile. In reality, accommodation will usually be covered fully by the employer, so travelling employees won’t claim this cost. Germany Minimum Wage in 2021. 2021 Volkswagen Atlas S. 22 MPG. The IRS has released the new mileage rate. %PDF-1.5 As of July 1, 2020, pensions will increase by 3,15 percent in West Germany and 3,92 percent in East Germany. Chart and table of the Germany net migration rate from 1950 to 2021. <> Local and state income taxes There are no local or state income taxes levied in Germany. Expatriates living in Germany can be subject to German taxes, especially if they have German source income. Gabon (Last reviewed 31 December 2020) 30 (35% for oil & gas and mining companies) Georgia (Last reviewed 01 February 2021) 15: Germany (Last reviewed 13 February 2021) For the first time in many years, the flat rate allowances for business travel have been updated. Trips away from Germany are a bit more complicated, as the government sets rates based on the country they’ll be going to and the cost of living in that country. Beginning Jan. 1, 2021, the standard mileage rate for the business use of cars, vans, pickup or panel trucks will be 56 cents per mile, down 1.5 cents from 2020. The latest spend management insights. If the mileage rate you pay is no higher than the advisory fuel rates for the engine size and fuel type of the company car, there will be no taxable profit and no Class 1A National Insurance to pay. In some ways it all seems unnecessarily complex, but once you have the basic concepts it should be fairly simple to repeat regularly. The list also includes prices in different regions in the same country. The benchmark interest rate In the Euro Area was last recorded at 0 percent. Germany is known worldwide for its cultural commitment to efficiency and attention to detail. The benchmark interest rate in Germany is set by the European Central Bank. Hover over Click on a tile for details. For the future years, the charity mileage rate will remain the same as 14 cents per mile. The 2021 business mileage standard rate decreased by 1.5 cents from the previous year and will go into effect January 1, 2021. The overnight flat rate is €20 - to be used for accommodation. Find out which 2021 SUVs come out on top in our SUV Rankings. The standard mileage rate for 2021 taxes is 56 cents per mile for cars, down 1.5 cents from 2020’s rate. x��[_o�8��Gk�f���8�\6Ao���{Pl%�5�r��6��ofHɢ,&�%EK�f���̏3�z~}z���'�"��==�I�xb2f�J�-X�\�OO���NO�y�2�Ur��4��L��\�����t~�P&�P �"�U��`E@�i�DH-��4�M�r֤f�I�j�Nd�g<2l� ��e������ɇ�5���٘u�n\I��WlX�e��d��ĸ�fJ��=���U�17L�����D@��K��K���;^�I&ӁR1R�?����! These are set by the government, which in theory makes things more efficient. |c=����?z�|�t�`=�v��Ù:��E���뱼PL=?N��P�u3�C|"cF2n;"tn�:ņS��a�g? The General Services Administration (GSA) has issued the 2021 per diem rates and GSA mileage rates for 2021 in Notice 2021-02. The rates depend on travel duration and destination (see table below). There are several changes affecting both Malaysian employees and employers. The HMRC AMAP rates for 2020-2021 are in. Why is the overnight lump sum so low? The benchmark interest rate In the Euro Area was last recorded at 0 percent. For Tax year 2019: 31 July 2020 (for income tax). ���W)��?��K�y��΅��z�{)��F����QSؔ3]Z8�]��z��z6��f�39�="#^����vN^ For prior-year rates, see Automobile allowance rates. But the rates of reimbursement may differ significantly depending on the country. Although the lump sums have changed for some countries, the basic principle remains the same. In most cases the rate is 9 % from the Wage Tax. The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. https://shieldgeo.com/travel-and-mileage-reimbursement-in-germany GSA has adjusted all POV mileage reimbursement rates effective January 1, 2021. United Nations projections are also included through the year 2100. Buy 3,000 – 29,000 miles, get a 40% bonus Buy 30,000 – 100,000 miles, get a 50% bonus” Bedingungen: “Transactions must be completed between 6:00 AM PST March 8, 2021 and 11:59 PM PST March 14, 2021 to be eligible for bonus miles. The rates apply for any business journeys you make between 6 April 2020 and 5 April 2021. Now, let’s look at the specific rules for per diems. Higher social assistance and unemployment benefits. 2021 might be the year where the IRS pulls back the reduction and increases it to 20 cents per mile once again. Germany’s biggest lenders, Deutsche Bank AG and Commerzbank AG , have told new customers since last year to pay a 0.5% annual rate to keep large sums of money with them. The net migration rate for Germany in 2020 was 4.632 per 1000 population, a 17.3% decline from 2019. In this article, we’re going to give you a clear overview of the law for business travel within Germany and abroad. Since it would be time-consuming, complicated, and potentially unfair to have individual businesses set their own rates, the government does it for them. These will fall under the fixed rates below, and should not be claimed separately. Tweet him @mrwhatman where he mainly talks digital marketing, American sports and New Zealand trivia. For the most part, these ideas have served the nation well - it boasts the fourth-largest economy in the world; first in Europe. The update for 2020, for example, includes more changes for countries including the Nertherlands, Japan, and Argentina. Let’s start with freelancers and other self-employed individuals who use Form 1040’s Schedule C to claim deductions for business driving. Corporate Tax Rate in Germany averaged 37.87 percent from 1995 until 2020, reaching an all time high of 56.80 percent in 1995 and a record low of 29.40 percent in 2009. This covers meals for travelling workers, and essentially states the following: If the employee works outside their home and first place of work (external occupational activity), a lump sum for meals is paid in compensation for the additional expenses. 21 City. IRS Standard Mileage Deduction Rates for 2020 and Previous Years Zehntausende Exchange-Server in Deutschland sind nach Informationen des IT-Dienstleisters Shodan über das Internet angreifbar und mit hoher Wahrscheinlichkeit bereits mit Schadsoftware infiziert.Betroffen sind Organisationen jeder Größe. Single adults who receive social assistance or unemployment benefit II will receive more money from January 1, 2020. It also prevents the need for itemized expense claims - something employees generally hate. Updated - February 2021. stream <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 25 0 R] /MediaBox[ 0 0 595.32 841.92] /Contents 4 0 R/Group<>/Tabs/S>> endobj To help you manage your next business trip and keep on top of all spending (per diem or not), download our free expense claim template: hbspt.cta._relativeUrls=true;hbspt.cta.load(2694209, '47f6017e-46c5-498a-a181-6773210588d9', {}); Note: This list contains the most common travel destinations. l�'�`a]՜��X�q����LN� ������0�*rr�)M`���\b����[*��_����8�²���_)���Xrp���� TZ2#�s�3.��9&�}���@{-�^���g���l.�e�Rgv�*�>�+� Optional standard mileage rates to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes are changing, starting on Jan. 1. For a full schedule of per diem rates by destination, click on any of the states below. Transact Payments Limited is authorised and regulated by the Gibraltar Financial Services Commission. One of the biggest differences in 2021 is a drop in the per mile rate for business use from last year. The German tax system is similar to the structures in other western countries. No good rules or regulations would be complete without exceptions. The IRS has issued new mileage rates for business, charitable and medical or moving purposes in 2021. You can find an example calculation in our free template for the travel expense report. Taxpayers who expect to do some business-related driving next year will probably be happy to learn that the optional standard mileage rates for 2021 are now available from the Internal Revenue Service. Mastercard is a registered trademark and the circles design is a trademark of Mastercard International. Starting January 1, 2020, the IRS Standard mileage rate for transportation and travel expenses has declined to 57.5 cents per mile from 58 cents per mile in 2019. Even with the 2014 reform, only the categories were changed, but not the amount of the lump sums. The mileage rate changes are as follows and apply to business travel occurring on or after January 1, 2021: The standard mileage rate decreased from 57.5 cents per mile to 56 cents per mile. The key parts to remember are the specific rates you can claim for each day, and that you can’t claim costs that have already been covered by your employer. Mileage Rate for Medical and Medical-Legal Travel Expenses Decreases Effective January 1, 2021 The Division of Workers’ Compensation (DWC) is announcing the decrease of the mileage rate for medical and medical-legal travel expenses by 1.5 cents to 56 cents per mile effective January 1, 2021. That is, what is the tax return due date? 1 0 obj EPA Combined City/Hwy. The classification from the standard rate to reduced rate will apply from 1 July until 1 July 2021. Even with the 2014 reform, only the categories were changed, but not the amount of the lump sums.