Social security: Contributions · Operands

Contribution rates for social security for 2023

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 3.40 %
share employee 1.875 %
share employer 1.525 %
Pension insurance
pension insurance overall 18,60 %
share employee 9,3 %
share employer 9,3 %
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 the advancement for 2022 is 3.01. The contribution base for 2023 will be announced in April.
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%) 0.24 %

Status 20.12.2022; errors and omissions excepted.

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Operands concerning social security for 2023

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

Entire Federal Republic

3,395.00 / month

40,740.00 / year

4,987.50 / month

59,850.00 / year

Pension- and unemployment insurance

Old German States (incl. Berlin/West)

3,395.00 / month

40,740.00 / year

7,300.00 / month

87,600.00 / year

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

3.290,00 / Monat

39.480,00 / Jahr

7.100,00 / Monat

85.200,00 / Jahr

Seafarers' special fund

Old German States (incl. Berlin/West)

7,300.00 / month

87,600.00 / year

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

 

7.100,00 / Monat

85.200,00 / Jahr

 
Accident insurance: maximum annual income

Maximum annual income (per employee)

84,000.00 EUR

Annual earning limit

General limit

66,600.00 EUR

On-board catering– catering rates

Full catering monthly

288.00 EUR

Lunch and dinner each monthly

114.00 EUR

Breakfast monthly

60.00 EUR

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

Reference rate ECB October 2022

valid 01.01. - 31.03.2023

1 USD = 1.0177 €

1 € = 0.9826 USD

Reference rate ECB July 2022

valid 01.10. - 31.12.2022

1 USD = 0.9824 €

1 € = 1.0179 USD

Reference rate ECB April 2022

valid 01.07. - 30.09.2022

1 USD = 0.9243 €

1 € = 1.0819 USD

Status 16.1.2023; errors and omissions excepted.

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