Social budget

from Wikipedia, the free encyclopedia

The term social budget used in practice in Germany refers to the expenditure of the respective budget , which can be assigned to the generic term social security. The expenditure purposes in detail are contained in the function plan developed in the budget system of state budget law in main group 2 social security . In detail these are u. a.

  • administration
  • Social insurance (pension insurance, health insurance, accident insurance, unemployment insurance, long-term care insurance)
  • Family, social assistance, welfare work
  • Social security for the consequences of war and political events
  • Labor market policy, occupational safety
  • Youth welfare
  • Wealth accumulation

As the references in the search engines show, the expenditure of the social budget is cited in connection with the efforts to balance the budget and to obtain leeway for the respective policy, given its level. In the federal government, spending on social security amounts to around 50% of the total budget.

Social budget in the federal, state and local governments

Which expenditure finances the respective corporation depends on its financing competence, which depends on its responsibilities. ( Art. 104a GG ). For example, the federal government pays the subsidies for social security , the federal government and the federal states bear the expenditure for family assistance and the federal states and municipalities bear the expenditure for social assistance. The legal framework for planning, management and control is provided by the state budget regulations of the federal, state and local governments ( BHO , LHO), which are based on the Budgetary Principles Act (HGrG).

The social expenditures in the structure of the function plan regularly contain the financial report, which the Federal Ministry of Finance presents annually with the budget. The total expenses are thereafter

2007 2014
€ 136,186 million € 148,808 million

The expenditure for the federal social budget regularly contains the federal financial plan with the expenditure for the current year, the planning for the coming year and the estimate for the next three years.

Social budget of the social insurance carriers

The budgets of the social insurance agencies can also be understood as a social budget. The insurance benefits in the households are regularly financed by contributions and other expenses, the federal subsidies ( Art. 120 GG) are regularly justified as the financing of non-insurance benefits.

Social budget and social budget

The social budget published by the Federal Ministry of Labor and Social Affairs since 1967 contains a complete overview of the amount of expenditure for social security in the Federal Republic of Germany in a functional breakdown . The expenditure deviates from the structure of the function plan in details, since the EU statistics require modifications in the interests of comparability of the member states. The social budget contains comprehensive, regardless of the allocation to the economic sectors, the social expenditure according to various criteria. It gives an overview of the range of services and the development of social security in Germany. The data allow conclusions to be drawn as to whether the social system was stabilizing, had a cyclical or countercyclical effect. From a budgetary point of view, this social budget is to be assessed as a statistic and not as a budget. Budget is the respective set of accounts that the individual agency as a corporation draws up, manages and controls within the scope of its respective budget sovereignty.

The amount of expenditure is related to the gross domestic product as a social performance ratio. The main funding is contributions and grants.

1960 1970 1980 1990 2000 2007 2013
Social spending 63.7 169.2 449.9 673.8 1,262.8 706.9 812.2
Social benefit quota in% 21.1 25.1 30.6 27.8 31.9 29.9 29.7

The expenditures used for the social benefit quota cannot be obtained by adding up all expenditures in the budget, rather the state-internal allocations must be neutralized in order to avoid double counting. These are state-internal grants that are passed on to the institutions and paid out by them to the recipients.


  • Comment on budget law , up to Delivery day supplemented, loose-leaf collection, ed. v. Wedel, Hedda von / Engels, Dieter / Dommach, Hermann / Eibelshäuser, Manfred / Nawrath, Axel; ISBN 978-3-472-70500-0 .
  • Sections 67 ff. Social Code IV , Borrmann, Gero-Falk in: Hauck, Noftz (Ed.), Social Code, SGB ​​VI Statutory Pension Insurance. Overall commentary, loose-leaf commentary , Berlin 2007.
  • Financial report 2008 , status and expected development of the financial sector in the macroeconomic context, published by the Federal Ministry of Finance
  • Social budget, issued by the Federal Ministry of Labor and Social Affairs

- Ehler / Fasshauer / Tautz, overcoming the economic crisis in 2009 from a pension policy perspective - an approximation based on the social budget, in: Deutsche Rentenversicherung, 4 / 2014S. 216 ff.