Contributions and operands of social security in 2017
Contribution rates for social security for 2017
| 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) |
|
|
share employer |
7,30 % |
| Long-term care insurance | |
|
contribution rate overall |
2,55 % |
|
share employee |
1,275 % |
|
share employer |
1,275 % |
|
childless overall |
2,80 % |
|
share employee |
2,025 % |
|
share employer |
0,775 % |
| Pension insurance | |
|
General pension insurance |
18,70 % |
|
share employee |
9,35 % |
|
share employer |
9,35 % |
| Seafarer's special fund | |
|
contribution rate |
4,00 % |
|
share employee |
2,00 % |
|
share employer |
2,00 % |
| Unemloyment insurance | |
|
contribution rate |
3,00 % |
|
share employee |
1,50 % |
|
share employer |
1,50 % |
| Accident insurance | |
|
contribution rate seafarers |
5,4 % |
|
contribution rate employees on shore in maritime businesses |
0,675 %* |
| Other contribution rates | |
|
contribution 1 = illness, courses of treatment (reimbursement rate 80%) |
0,90 % |
|
contribution 2 = maternity leave (reimbursement rate 100%) |
0,30 % |
|
contribution to the insolvency fund |
0,09 % |
*earnings subject to contributions x 1/8 (fraction) x 5,4 % (contribution rate) = contribution
Status 05.12.2016; errors and omissions excepted.
Operands concerning social security for 2017
| Reference value - § 18 SGB IV – in EUR | Contribution assessment ceiling in EUR | ||
|---|---|---|---|
| Health- and Long-term care insurance | |||
|
Entire Federal Republic |
2.975,00 / month 35.700,00 / year |
4.350,00 / month 52.200,00 / year |
|
| Pension- and unemployment insurance | |||
|
Old German States (incl. Berlin/West) |
2.975,00 / month 35.700,00 / year |
6.350,00 / month 76.200,00 / year |
|
|
Newly-formed German States (incl. Berlin/East) |
2.660,00 / month 31.920,00 / year |
5.700,00 / month 68.400,00 / year |
|
| Seafarers' special fund | |||
|
Old German States (incl. Berlin/West) |
- |
6.350,00 / month 76.200,00 / year |
|
|
Newly-formed German States (incl. Berlin/East) |
- |
5.700,00 / month 68.400,00 / year |
|
|
|
|||
| Accident insurance: maximum annual income | |||
|
Maximum annual income (per employee) |
72.000,00 EUR |
||
| Annual earning limit | |||
|
General limit |
57.600,00 EUR |
||
| On-board catering– catering rates | |||
|
Full catering monthly |
240,00 EUR |
||
|
Lunch and dinner each monthly |
96,00 EUR |
||
|
Breakfast monthly |
51,00 EUR |
||
| Current exchange rate for non-German seafarers on GIS ships (§ 17a SGB IV) | |||
|
Reference rate ECB July 2017 |
Valid 01.10.-31.12.2017 |
1 USD = 0,8687 € |
1 € = 1,1511 USD |
|
Reference rate ECB April 2017 |
Valid 01.07.-30.09.2017 |
1 USD = 0,9326 € |
1 € = 1,0723 USD |
|
Reference rate ECB January 2017 |
Valid 01.04.-30.06.2017 |
1 USD = 0,9422 € |
1 € = 1,0614 USD |
Status 12.10.2017; errors and omissions excepted.