Employer's contribution

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The employer contribution is in an employment relationship the share of social security contributions that the employer should be worn. The employer's contribution is not part of gross wages , but counts as ancillary wage costs .


In Germany , the contributions to pension , health and long-term care insurance as well as unemployment insurance are generally paid half by the employer and half by the employee . In deviation from the principle of equal financing, employees have had to pay 0.9 contribution rate points to health insurance alone since July 1, 2005. In long-term care insurance, childless employees have to pay a contribution surcharge of 0.25 contribution rate points alone. The contributions to the statutory accident insurance ( employers' liability insurance association ) are borne by the employer alone.

In the case of an employment relationship in the sliding zone according to Section 20 (2) SGB IV (so-called mid - job ), the employer contribution is half of the contribution that would be incurred without the contribution reduction applicable in the sliding zone. As a result, the employer pays more than half of the actual contribution, and the reduction in the contribution benefits the employee alone.

In the case of trainees whose monthly training remuneration does not exceed EUR 325, the employer (trainer) pays the total social security contribution alone, as does insured persons who do voluntary service ( Section 20 (3) SGB IV).

In the case of marginal employment (mini-job), the employer has to make a contribution to health and pension insurance without the employee being covered by social insurance.

The employer's contribution was introduced when the German social security system was founded. Since then, for various reasons, voices have repeatedly been heard calling for the abolition or at least a freezing of the employer's contribution in favor of a corresponding increase in gross wages (e.g. the Federal Association of German Employers' Associations ) and certain parties ( e.g. FDP ) or party groups ( E.g .: medium-sized and business association and medium-sized union of the CDU / CSU ). By reducing the ancillary wage costs, labor costs are to be lowered and thus international competitiveness is to be strengthened. Other voices, however, point out that equal financing by employees and employers is a basic principle of social security.

Employer subsidy

The employer contribution is a mandatory contribution to private health insurance (PHI) for workers who, due to their above the social security ceiling lying income have private health insurance.

Health insurance

The employer (AG) contributes 50% to the actual costs of private health insurance for the employee and their co-insured family members up to a maximum amount.

The prescribed maximum amount is based on the employer's share of the maximum contribution to statutory health insurance (GKV) .

year GKV assessment ceiling
Max. AG grant for
health insurance
2017 € 4,350.00 7.3% € 317.55
2016 € 4,237.50 7.3% € 309.34
2015 € 4,125.00 7.3% € 301.13
2014 € 4,050.00 7.3% € 295.65
2013 € 3,937.50 7.3% € 287.44
2012 € 3,825.00 7.3% € 279.23
2011 € 3,712.50 7.3% € 271.01

Examples of the maximum amount: (mandatory = mandatory grant (2016); voluntary = 50% of the actual costs)

Contribution to private health insurance 400 euros 600 euros 800 euros
Employer grant ( mandatory ) 200 euros 300 Euro 309.34 euros
Employer grant ( voluntary ) 200 euros 300 Euro 400 euros

care insurance

Private long-term care insurance goes hand in hand with private health insurance.

The employer contributes 50% to the actual costs of private long-term care insurance for employees and their co-insured family members, up to a maximum amount.

The prescribed maximum amount is generally based on half of the maximum contribution to statutory long-term care insurance .

Max. AG subsidy long-term care insurance
year General Saxony
2017 1.275% € 55.46 0.775% € 33.71
2016 1.175% € 49.79 0.675% € 28.60
2015 1.175% € 48.47 0.675% € 27.84
2014 1.025% € 41.51 0.525% € 21.27
2013 1.025% € 40.36 0.525% € 18.16
2012 0.975% € 37.29 0.475% € 18.17

See also

Individual evidence

  1. Voluntary social or voluntary ecological year within the meaning of the Youth Voluntary Service Act or Federal Voluntary Service according to the Federal Voluntary Service Act