1/27 – Average wages
Average wages are abolished on 1 January 2027. This will make payroll processing for seafarers considerably easier.
Until now, social security contributions for seafarers on German-flagged seagoing vessels were calculated not based on their actual income, but on the so-called “average wages.” These "average wages" are figures set by a committee of the Occupational Accident Insurance Association for Transportation, Postal Services, Logistics, and Telecommunications (BG Verkehr) based on collective bargaining agreements for the German shipping industry.
On 6 November 2025, the Bundestag passed the SGB VI Amendment Act in its third reading; Article 9, paragraph 4 of this Act provides for the abolition of average wages. This provision of the Act will take effect on 1 January 2027. The Act thus accommodates the shipping companies’ request for a sufficient transition period to adjust wage calculations.
The law regulates the transition of the reporting and contribution procedures for seafarers from average wages to actual earnings. Starting in 2027, the same rules for calculating and paying social security contributions will apply to seafarers as in all other sectors of the economy. According to the legislative justification, the abolition of average wages will not result in any disadvantages for seafarers. The transition applies to all branches of statutory social security.
With the repeal of the previous special regulation for seafarers, shipping companies will be able to use the same software in the calculation of wages as they do for land-based employees if the special requirements of the sunday, holiday and night shift premiums and notification procedures for seafarers are considered.