Social security: Contributions · Operands

Contribution rates for social security for 2022

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
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 2,40 %
share employee 1,20 %
share employer 1,20 %
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 is anticipated to be 3.15. The actual contribution base will be set in spring.
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 

The contributions for seafarers and on-shore employees prior to 1st January 2022 are calculated as follows: ​
average wage x contribution rate = contribution
contribution rate seafarers 4.9 %
contriburtion rate for small coastal fishing businesses with State funding 2.45 %
fraction employees on shore in maritime businesses 
(wages subject to contributions x 1/8 (fraction) x 4,9 % (contribution rate) = contribution)
1/8
Other contribution rates
contribution 1 = illness, courses of treatment (reimbursement rate 80%) 0,90 %
contribution 2 = maternity leave (reimbursement rate 100%) 0,29 %

Status 30.12.2021; errors and omissions excepted.

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Operands concerning social security for 2022

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

Entire Federal Republic

3,290.00 / month

39,480.00 / year

4,837.50 / month

58,050.00 / year

Pension- and unemployment insurance

Old German States (incl. Berlin/West)

3,290.00 / month

39,480.00 / year

7,050.00 / month

84,600.00 / year

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

3.150,00 / Monat

37.800,00 / Jahr

6.750,00 / Monat

81.000,00 / Jahr

Seafarers' special fund

Old German States (incl. Berlin/West)

7,050.00 / month

84,600.00 / year

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

 

6,750.00 / month

81,000.00 / year

 
Accident insurance: maximum annual income

Maximum annual income (per employee)

84,000.00 EUR

Annual earning limit

General limit

64,350.00 EUR

On-board catering– catering rates

Full catering monthly

273.00 EUR

Lunch and dinner each monthly

108.00 EUR

Breakfast monthly

57.00 EUR

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

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

Reference rate ECB January 2022

valid 01.04. - 30.06.2022

1 USD = 0.8839 €

1 € = 1.1314 USD

Status 30.9.2022; errors and omissions excepted.

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