Social security; information on contributions

Description

In accordance with the regulations of the individual insurance branches, persons insured as employees in the statutory social insurance system must pay contributions from their pay, from certain social benefits, such as sick pay, and from benefits in kind received. The amount of the contribution is calculated according to a certain percentage of the income subject to contributions. At most, the income up to the income threshold is taken as a basis. In the case of compulsory insurance, half of the contribution is usually borne by the employee and half by the employer (exceptions: see below and transitional area); half of the contributions from sickness benefits are borne by the insured person and half by the health insurance fund; in the case of miners' pension insurance, the employer pays 15.40% and the insured person 9.30% of the remuneration; in the case of accident insurance, the employer bears the contributions alone. Self-employed persons who are subject to compulsory insurance pay the contributions alone. In the agricultural old-age insurance and the health insurance of farmers(farmers, social security for), the agricultural entrepreneur has to pay the contributions for himself and the family members working for him who are subject to compulsory insurance.

For persons who care for a person in need of care in care level 2 to 5 for at least 10 hours a week, spread over at least two days, on a non-professional basis in his or her home environment, contributions to the pension insurance are borne by the respective care insurance fund(Pflegekasse, Leistungen bei).

In the case of voluntary insurance, members generally pay health insurance contributions on their own; in the case of employees with incomes above the respective annual earnings threshold, the employer makes a contribution to health insurance(contribution subsidies for employees). For insured persons who are to be enabled for gainful employment through employment in youth welfare facilities or who participate in vocational promotion in workshops for disabled persons, the employer bears the contribution alone.

The contribution rate for general pension insurance is 18.6%, for miners' insurance 24.7% (15.40% to be borne by the employer and 9.30% by the insured person) of monthly remuneration, and for unemployment insurance 2.4% of the assessment basis. In health insurance, a uniform general and reduced contribution rate applies. The general contribution rate has been 14.6% since 01.01.2015, the reduced contribution rate 14%. Insofar as the financial requirements of a health insurance fund cannot be covered by the allocations from the Health Fund, the health insurance fund must determine in its statutes the levying of an individual percentage supplementary contribution. The GKV-Spitzenverband is obliged to publish a continuously updated overview of the additional contribution rates of the health insurance fund on the Internet. The Federal Ministry of Health announces the average additional contribution for the following year on November 1 of each calendar year. For the year 2021 it amounts to 1.3%.

In the social long-term care insurance, the contribution rate from 01.01.2021 is 3.05 % of the monthly remuneration up to the income threshold. The employer pays half of this (1.525 %). Childless members must pay a contribution surcharge of 0.25 contribution rate points in addition to their share of the contribution to long-term care insurance (1.525%) from the age of 23. The employer does not contribute to this supplementary contribution.

Childless members born before 01.01.1940 are exempt from this surcharge obligation. Furthermore, members doing military service and recipients of unemployment benefit II are exempt from the obligation to pay the surcharge. The contribution surcharge is not payable if the parenthood of the member is proven to the institution paying the contribution (e.g. employer, pension insurance), by self-payers to the nursing care insurance fund, or is already known to it for other reasons. Even a single child triggers exemption from surcharges for both parents liable to pay contributions. Parents whose child is no longer alive are nevertheless not considered to be childless; a live birth is sufficient to permanently exclude the obligation to pay a supplement. Adoptive, step and foster children are also taken into account. Those who do not provide proof that they have a child are considered childless until the end of the month in which the proof is provided and must pay the contribution surcharge. If the proof is submitted within 3 months of the birth of a child, the proof is deemed to have been submitted at the beginning of the month of the birth, otherwise the proof takes effect from the beginning of the month following the month in which the proof was submitted.

The employer deducts the employee's compulsory contributions for health, nursing care, pension and unemployment insurance from the remuneration and pays them to the competent health insurance fund (= collection agency).

§§ 20, 28d ff. Social Code IV, §§ 220 ff .Social Code V, §§ 157 ff. Social Code VI, § 55 Social Code XI; §§ 341 ff. Social Code III, §§ 70 ff. Law on old-age insurance for farmers, §§ 37 ff. Second Act on Health Insurance for Farmers

Statutory health and long-term care insurance funds; pension and accident insurance institutions; employment agencies

www.gkv-spitzenverband.de

Remedy

Objection, social court action

Links to more information

Status: 25.04.2022

Responsible for editing: Bayerisches Staatsministerium für Familie, Arbeit und Soziales

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  • Online transactions, Bavaria-wide
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  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
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