Webcode for this Content: 17163138

Current contributions and operands of social security

Contribution rates for social security for 2018

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

contribution rate overall

3,05 %

share employee

1,525 %

share employer

1,525 %

childless overall

3,30 %

share employee

1,775 %

share employer

1,525 %

Pension insurance

General pension insurance

18,60 %

share employee

9,3 %

share employer

9,3 %

Seafarer's special fund

contribution rate

4,00 %

share employee

2,00 %

share employer

2,00 %

Unemloyment insurance

contribution rate

2,50 %

share employee

1,25 %

share employer

1,25 %

Maritime accident insurance

contribution rate seafarers

4,9 %

contributions for small coastal fishing enterprises with state subsidy

2,45 %

Fraction employees on shore in maritime businesses

1/8*

Other contribution rates

contribution 1 = illness, courses of treatment (reimbursement rate 80%)

0,90 %

contribution 2 = maternity leave (reimbursement rate 100%)

0,24 %

contribution to the insolvency fund

0,06 %

 *earnings subject to contributions x 1/8 (fraction) x 4,9 % (contribution rate) = contribution

Status 18.12.2018; errors and omissions excepted.

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Operands concerning social security for 2018

  Reference value - § 18 SGB IV – in EUR Contribution assessment ceiling in EUR
Health- and Long-term care insurance

Entire Federal Republic

3.115,00 / month

37.380,00 / year

4.537,50 / month

54.450,00 / year

Pension- and unemployment insurance

Old German States (incl. Berlin/West)

3.115,00 / month

37.380,00 / year

6.700,00 / month

80.400,00 / year

Newly-formed German States (incl. Berlin/East)

2.870,00 / month

34.440,00 / year

6.150,00 / month

73.800,00 / year

Seafarers' special fund

Old German States (incl. Berlin/West)

-

6.700,00 / month

80.400,00 / year

Newly-formed German States (incl. Berlin/East)

-

6.150,00 / month

73.800,00 / year

 

Accident insurance: maximum annual income

Maximum annual income (per employee)

78.000,00 EUR

Annual earning limit

General limit

60.750,00 EUR

On-board catering– catering rates

Full catering monthly

252,00 EUR

Lunch and dinner each monthly

99,00 EUR

Breakfast monthly

54,00 EUR

Current exchange rate for non-German seafarers on GIS ships (§ 17a SGB IV)

Reference rate ECB January 2019

 

Valid 01.04. - 30.06.2019

1 USD = 0,8760 €

1 € = 1,1416 USD

Reference rate ECB October 2018

 

Valid 01.01. - 31.03.2019

1 USD = 0,8708 €

1 € = 1,1484 USD

Reference rate ECB July 2018

Valid 01.09. - 31.12.2018

1 USD = 0,8557 €

1 € = 1,1686 USD

Reference rate ECB April 2018

Valid 01.07. - 30.09.2018

1 USD = 0,8146 €

1 € = 1,2276 USD

Status 26.03.2019; errors and omissions excepted.

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