Social security: Contributions · Operands
Contribution rates for social security for 2025
| Health insurance | |||
|---|---|---|---|
| general contribution rate (exkl. individual additional contribution) | 14.60 % |
||
| share employee | 7.30 % | ||
| plus additional contribution by employee (varies depending on health insurance) | Link | ||
| share employer | 7.30 % | ||
| Long-term care insurance | |||
| Employees without children total | 4.20 % | ||
| Employee's share | 2.40 % | ||
| Employer's share | 1.80 % | ||
| Employees with 1 child total | 3.60 % | ||
| Employee's share | 1.80 % | ||
| Employer's share | 1.80 % | ||
| Employees with 2 children total | 3.35 % | ||
| Employee's share | 1.55 % | ||
| Employer's share | 1.80 % | ||
| Employees with 3 children total | 3.10 % | ||
| Employee's share | 1.30 % | ||
| Employer's share | 1.80 % | ||
| Employees with 4 children total | 2.85 % | ||
| Employee's share | 1.05 % | ||
| Employer's share | 1.80 % | ||
| Employees with 5 and more children total | 2.60 % | ||
| Employee's share | 0.80 % | ||
| Employer's share | 1.80 % | ||
| Saxony (did not abolish one of their public holidays when the long-term care insurance was introduced. For this reason, employees pay a higher ratio than employers.) | 3.60 % | ||
| Employee's share | 2.30 % and addition (+0.40 %) or deduction (-0.25 % per child, see above) |
||
| Employer's share | 1.30 % | ||
| Pension insurance | |||
| pension insurance overall | 18.60 % | ||
| share employee | 9.30 % | ||
| share employer | 9.30 % | ||
| Social insurance for seafarers | |||
| contribution rate | 4.00 % | ||
| share employee | 2.00 % | ||
| share employer | 2.00 % | ||
| Unemloyment insurance | |||
| contribution rate | 2.60 % | ||
| share employee | 1.30 % | ||
| share employer | 1.30 % | ||
| Maritime accident insurance | |||
| from 1st January 2022 contributions fro seafarers and employees on shore in maritime businesses are calculated as follows: (wages* x danger class x contribution base**) : 1,000 = contribution *wages = average wages or average annual earnings or sum insured or aggregated wages ** The contribution base for 2023 is 2.75. The contribution base for the advancement for 2024 is 2.89. Further information on danger rates can be found on the website of the BG Verkehr. |
|||
| Danger rate number | Branch of trade | Danger class | |
| 880 | businesses and branches of maritime businesses on shore | 1.71 | |
| 890,1 | maritime businesses (members of crew of passenger, merchant, offshore, seaside excursion and ferry vessels, of towing, SAR and diving companies, employed in deep sea fishing, in sailing schools and on private yachts and canal pilots as well as those employed in high sea and coastal fishing without State funding) | 10.14 | |
| 890,2 | maritime businesses with State funding (high sea and coastal fishing as well as fishermen without vessel) | 10.14* The reduction of the contribution as State funding is not factored into the danger class but is part of the contribution calculation |
|
| Other contribution rates | |||
| contribution 1 = illness, courses of treatment (reimbursement rate 80%) | 1.10 % | ||
| contribution 2 = maternity leave (reimbursement rate 100%) | 0.22 % | ||
Status 20.12.2024; errors and omissions excepted.
Operands concerning social security for 2025
| Reference value - § 18 SGB IV – in EUR | Contribution assessment ceiling in EUR | ||
|---|---|---|---|
| Health- and Long-term care insurance | |||
|
Entire Federal Republic |
3,745.00 / month 44,940.00 / year |
5,512.50 / month 66,150.00 / year |
|
| Pension- and unemployment insurance | |||
|
All States of Germany |
3,745.00 / month 44,940.00 / year |
8,050.00 / month 96,600.00 / year |
|
| Seafarers' special fund | |||
|
All States of Germany |
8,050.00 / month 96,600.00 / year |
||
| Accident insurance: maximum annual income | |||
|
Maximum annual income (per employee) |
96,000.00 EUR |
||
| Annual earning limit | |||
|
General limit |
73,800.00 EUR |
||
| On-board catering– catering rates | |||
|
Full catering monthly |
333.00 EUR |
||
|
Lunch and dinner each monthly |
132.00 EUR |
||
|
Breakfast monthly |
69.00 EUR |
||
| Current exchange rate for non-German seafarers on GIS ships (§ 17a SGB IV) | |||
|
Reference rate ECB October 2024 |
valid 1.1.-31.03.2025 |
1 USD = 0.9171 € |
1 € = 1.0904 USD |
|
Reference rate ECB July 2024 |
valid 1.10. - 31.12.2024 |
1 USD = 0.9222 € |
1 € = 1.0844 USD |
|
Reference rate ECB April 2024 |
valid 1.7. - 30.9.2024 |
1 USD = 0.9321 € |
1 € = 1.0728 USD |
Status 20.12.2024; errors and omissions excepted.