Contribution rate
In German social insurance, the contribution rate denotes the portion of wages that is paid to social insurance for the purpose of social security.
In Germany, half of these contributions are paid by the employer and half by the employee . This did not apply to health insurance from July 2005 to December 2018. Only wages up to the income threshold are subject to contributions .
history
Pension insurance
| Period | Contribution rate general pension insurance. |
Contribution rate miners. Pension insurance |
|---|---|---|
| 1891 | 1.7% | |
| 1924 | 3.5% | |
| 1928 | 5.5% | |
| 01/01/1949 - 12/31/1949 | 10.0% | |
| 01/01/1950 - 03/31/1955 | 23.0% | |
| 04/01/1955 - 12/31/1955 | 11.0% | |
| 01/01/1956 - 02/28/1957 | 18.1% | |
| 03/01/1957 - 05/31/1957 | 14.0% | |
| 06/01/1957 - 12/31/1967 | 23.5% | |
| 01/01/1968 - 12/31/1968 | 15.0% | |
| 01/01/1969 - 12/31/1969 | 16.0% | |
| 01.01.1970 - 31.12.1972 | 17.0% | |
| 01/01/1973 - 12/31/1980 | 18.0% | |
| 01/01/1981 - 12/31/1981 | 18.5% | |
| 01/01/1982 - 08/31/1983 | 18.0% | |
| 09/01/1983 - 12/31/1983 | 18.5% | 24.0% |
| 01/01/1984 - 12/31/1984 | 24.25% | |
| 01/01/1985 - 05/31/1985 | 18.7% | 24.45% |
| 06/01/1985 - 12/31/1986 | 19.2% | 24.95% |
| 01/01/1987 - 03/31/1991 | 18.7% | 24.45% |
| 04/01/1991 - 12/31/1992 | 17.7% | 23.45% |
| 01/01/1993 - 12/31/1993 | 17.5% | 23.25% |
| 01/01/1994 - 12/31/1994 | 19.2% | 25.5% |
| 01/01/1995 - 12/31/1995 | 18.6% | 24.7% |
| 01/01/1996 - 12/31/1996 | 19.2% | 25.5% |
| 01/01/1997 - 03/31/1999 | 20.3% | 26.9% |
| 04/01/1999 - 12/31/1999 | 19.5% | 25.9% |
| 01/01/2000 - 12/31/2000 | 19.3% | 25.6% |
| 01/01/2001 - 12/31/2002 | 19.1% | 25.4% |
| 01/01/2003 - 12/31/2006 | 19.5% | 25.9% |
| 01/01/2007 - 12/31/2011 | 19.9% | 26.4% |
| 01/01/2012 - 12/31/2012 | 19.6% | 26.0% |
| 01/01/2013 - 12/31/2014 | 18.9% | 25.1% |
| 01/01/2015 - 12/31/2017 | 18.7% | 24.8% |
| from 01/01/2018 | 18.6% | 24.7% |
When pension insurance was introduced in 1891, the contribution rate was 1.7%. If the contribution stamps to be paid in the individual wage classes are converted into wage percentages, this results in an average of 3.5% for 1924 and an average of 5.5% for 1928. The contribution rate rose continuously from 10 percent in 1949 to 17 percent in 1970. Since 1970 it has been between 17 percent and 20.3 percent.
In the miners' pension scheme , the contribution rate has been 24.7% since January 1, 2018. Before that, with the exception of 1956 and the first half of 1957, the contribution rate was between 23.0% and 26.9%.
Contribution rates for employees
The contribution rates for employees in 2019 are:
- 9.3% for statutory pension insurance
- 7.3% for statutory health insurance (also usually an income-related additional contribution to be borne in equal parts by the employer and employee )
- 1.2% for statutory unemployment insurance
- 1.525% for social long-term care insurance (in Saxony 2.025%)
- 0.25% additional contribution to long-term care insurance for childless people from the age of 23 (paid in full by the employee)
Contribution rates for employers
The amount of the contribution rates to be borne by the employers is:
- 9.3% for the statutory pension insurance (15.4% for the miners' pension insurance)
- 7.3% for statutory health insurance (also usually an income-related additional contribution to be borne in equal parts by the employer and employee )
- 1.2% for statutory unemployment insurance
- 1.525% for social long-term care insurance (in Saxony 1.025%)
The contribution rate is for the unemployment, health and nursing care by law (see FIG. ( § 341 , para. 2 SGB III , § 241 SGB V or § 55 , para. 1 SGB XI )) and for the pension in principle by regulation ( § 160 SGB VI ).
See also
Web links
Individual evidence
- ↑ How has the contribution rate for pension insurance developed? ( Memento from April 26, 2015 in the Internet Archive ), German Pension Insurance
- ↑ Overview of the pension contribution rates from 1949
- ^ André Liebig: Knappschaftliche Rentenversicherung - contribution rates since 2000. In: www.lohn-info.de. Retrieved September 19, 2017 .
- ^ Deutsche Rentenversicherung: Table: Contribution rate for miners' pension insurance. Retrieved September 19, 2017 .
- ↑ William Dobbernack, Rescuing the pension insurance. The financial reorganization of the invalidity, employee and miners' pension insurance. Stuttgart, Berlin 1934, pp. 11, 14.
- ↑ a b c § 1 Ordinance on the determination of the contribution rates in the statutory pension insurance for the year 2018
- ↑ Contribution rates . Federal Insurance Office. 2018. Retrieved January 9, 2018.
- ↑ a b § 58 Abs. 3 SGB XI