Social security (Germany)

from Wikipedia, the free encyclopedia

Statutory social insurance is the most important social security institution in Germany . The welfare and pension provision through the social insurance is strictly regulated by law, the organization is carried out by self-administered insurance carriers. The benefit requirement for one year is covered almost entirely from the premium income for compulsory insurance in the same year, i. H. The accumulated capital essentially only serves as a short-term fluctuation reserve ( sustainability reserve , generation contract ). The benefits are primarily provided as benefits in kind that are the same for all insured persons (principle of solidarity ) or as contribution-based cash benefits (e.g. pensions, sickness benefits ). In addition to insurance benefits in the narrower sense, the tasks of social insurance also include prevention and rehabilitation .

In Germany, the social security systems are closely linked to the level of wages for gainful employment. Spouses who are not gainfully employed are predominantly indirectly insured with the employed spouse.

Social security (SV) in Germany consists of five branches:

history

Otto von Bismarck as the father of social insurance under surgeons ( Johannes Grützke )

Since 1883, was initiated by the so-called Imperial Embassy hedging of working people, especially the industry, workers , aimed against accidents, disease and the risks of disability and age. In particular, industrial productivity should be secured. The following branches of insurance were gradually built up:

Only in health insurance is there limited competition for members between the health insurance companies, which are divided into types of insurance, and against the private health insurance companies. Long-term care insurance follows health insurance, i.e. H. With the choice of health insurance, the long-term care insurance is selected at the same time. In the other branches of insurance there are monopoly-like assignments, i. H. only one responsible insurance carrier.

The social security of the GDR was with the union federation in the social security of the free German union federation .

legal form

The approximately 550 German social insurance providers ( health insurance companies , professional associations , pension insurance institutions and others) are organized as public corporations . They are controlled by the self-governing bodies chosen by employers and insured persons in the social choice . Exceptions are the Federal Employment Agency , whose board of directors is made up of representatives of employees, employers and the government on equal terms , the Federal Miners' Union, in which employers represent 1/3 of the representatives and employees 2/3 of the representatives and the substitute funds , their Board of Directors is only elected by its members. All social security agencies are subject to state supervision by state and federal ministries.

Legal basis

The legal basis for social insurance is the Social Security Code (SGB). The following parts apply to the above insurance:

Whether the rules are adhered to is checked in so-called social security audits at the companies at regular intervals.

In addition, the general regulations that can be found in the Social Security Code I and X apply. A few provisions can still be found in the Reich Insurance Code (RVO).

financing

The social insurance is financed predominantly from contributions , in some branches partly from tax revenues (see e.g. health fund ). The contributions are based on the gross wages and salaries (BLG) up to the amount of the contribution assessment ceiling . Overall, the social security contributions for a normal-earning employee amount to approx. 40% of the gross wage, whereby the contributions are usually paid half by the employee and the employer . The contributions that are directly visible to employees therefore make up around 20%. The social security contributions of the employees are part of the BLG, while the social security contributions of the employers together with the BLG form the employee remuneration.

The employer bears the contributions to accident insurance alone. In the area of health insurance , 0.9% of the contributory income has been borne by the employee since July 1, 2005. However, employers pay the social security contributions for incomes up to € 850 per month with larger proportions. When long-term care insurance was introduced in 1995, employees had to forego a public holiday, the day of repentance and prayer . The public holiday was retained in Saxony , where employees pay 1.35% and employers 0.35% of the contribution to long-term care insurance. Finally, so-called “non-insurance benefits” in the area of ​​health insurance are paid for by subsidies from the state budget. The employer has to bear additional burdens through company pension schemes, continued wage payments in the event of illness and vacation, capital-forming benefits or personnel development costs. If you add this to the social security contributions, the result is a surcharge of around 24-25% on the gross salary of the employee. However, the part "borne" by the employer is taken into account in the wage costs for the employee and thus passed on to the employee through lower gross wages.

Source: own calculations according to StBA

In the figure, the GNI is set equal to 100%. The four lower values ​​in the figure: net wages and salaries (dark blue), social contributions of employees (blue tiles) and employers (yellow tiles) as well as wage tax (black tiles) represent the employee remuneration. The employee remuneration without the employers' contributions are the BLG, the reference value (up to the income threshold) for social contributions.

Discussion of further development

The principle of equal financing is increasingly being questioned by employers. They argue that the high ancillary wage costs accelerated the downsizing of jobs and the increase in undeclared work , which would ultimately exacerbate the financing problems of social security due to the lost income (see also Agenda 2010 , social cuts , obsolescence ).

For some years now, consideration has been given to putting social security on a different financial basis. This is particularly true in the area of ​​health insurance, where citizens' insurance or a health premium is discussed. This is mainly due to the fact that the benefits paid out by health insurance companies are no longer relative to the amount paid. The reason for this is the shift in the focus of benefits from (contributory) sick pay (previously 95%, now 5% of the costs) to medical services (regardless of the contribution). The meaningfulness of the compulsory insurance limit, the contribution assessment limit and the one-sided orientation towards earned income are discussed controversially. The inclusion of civil servants and the self-employed in statutory health insurance is also required.

Other concepts provide for a switch to partial funding and private insurance . A reduction in benefits has already been initiated in individual branches of social insurance . Higher deductibles by the insured (e.g. practice fee) also serve to dampen the demand for services by creating cost awareness.

Calculation variables of the social insurance in Germany

In order to ensure that contributions and benefits are updated fairly, essential framework conditions are defined for one year by means of the social security figures set out in law or regulation .

Statutory social insurance in the national accounts

The state social insurance (SV) together with the regional authorities (federal, state, local) form the state sector. The general government's financial balance as defined by the national accounts (VGR) is the subject of the “Maastricht criteria” . The financial balance of the SV as defined by the national accounts in contrast to the definition of the financial accounts is thus included in the financial balance of the state as a whole.

See also

literature

  • Michael Stolleis: History of Social Law in Germany. A floor plan. Lucius & Lucius. 1st edition, Stuttgart 2003, ISBN 3-8252-2426-0 .

Web links

Individual evidence

  1. ↑ Gerd Marstedt, Dietrich Milles, Rainer Müller: A new welfare culture ? Life course policy and risk management in social policy . In: Lutz Leisering, Rainer Müller, Karl F. Schumann (eds.): Institutions and life courses in transition: institutional regulations of life courses , Juventa, ISBN 3-7799-1083-7 , 2001, pp. 91–118, p. 92 f.