Total social security contribution
The total social security contribution comprises the sum of the contributions to health , long-term care , pension and unemployment insurance ( employer contribution and employee contribution ).
Employer obligations
The collection of contributions is regulated in § § 28d to § 28n, fourth book of the Social Security Code. The employer must
- calculate the total social security contribution monthly,
- create a contribution statement
- Submit the contribution statement to the collection agency
- pay the contribution to the collection point.
The collection agencies forward the contributions accordingly to the pension insurance, long-term care insurance, health insurance and the Federal Employment Agency . The pension insurance providers check whether the employers are fulfilling their obligations in connection with the total insurance contribution ( tax audit ). An employer who withholds the contribution from the collection agency is liable to prosecution under Section 266a Paragraph 1 or Paragraph 2 of the Criminal Code.
Total social security contribution rate
| Period | Total contribution rate |
RV | ALV | KV | PV |
|---|---|---|---|---|---|
| 2003 | 41.70% | ||||
| 2004 and 2005 | 42.00% | ||||
| 2006 | 41.90% | ||||
| 2007 | 39.10% | ||||
| 2008 | 38.80% | ||||
| 2009 | 40.15% | ||||
| 2010 | 39.55% | 19.9% | 2.8% | 14.9% | 1.95% |
| 2011 | 40.35% | 19.9% | 3.0% | 15.5% | 1.95% |
| 2012 | 40.05% | 19.6% | 3.0% | 15.5% | 1.95% |
| 2013 and 2014 | 39.45% | 18.9% | 3.0% | 15.5% | 2.05% |
| 2015 | 39.55% | 18.7% | 3.0% | 14.6% + 0.9% | 2.35% |
| 2016 | 39.75% | 18.7% | 3.0% | 14.6% + 1.1% | 2.35% |
| 2017 | 39.95% | 18.7% | 3.0% | 14.6% + 1.1% | 2.55% |
| 2018 | 39.75% | 18.6% | 3.0% | 14.6% + 1.0% | 2.55% |
| 2019 | 39.65% | 18.6% | 2.5% | 14.6% + 0.9% | 3.05% |
The total social security contribution rate results from the sum of the contribution rates in the general pension insurance, in the statutory health insurance plus the average additional contribution rate , in the statutory long-term care insurance and for employment promotion. In the case of wages in the sliding zone ( mid- job ), the total social security contribution rate and the factor F determine the amount of the total social security contribution. The total social security contribution rate is announced in advance for each calendar year by the Federal Ministry of Labor and Social Affairs .
See also
- Non-wage costs (with a list of the individual percentages)
Individual evidence
-
↑ BDA: " Total Social Insurance Contribution ", graphics and
information on the sliding zone at lohn-info.de , accessed on January 14, 2015 - ↑ a b c d e Additional contribution from employees depending on the health insurance fund (since 2015)