Social security: Contributions · Operands

Contribution rates for social security for 2021

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 %

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

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%)

1.00 %

contribution 2 = maternity leave (reimbursement rate 100%)

0.39 %

contribution to the insolvency fund

0.12 %

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

Status 30.12.2020; errors and omissions excepted.

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Operands concerning social security for 2021

  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

7,100.00 / month

85,200.00 / year

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

3,115.00 / month

37,380.00 / year

6,700.00 / month

80,400.00 / year

Seafarers' special fund

Old German States (incl. Berlin/West)

-

7,100.00 / month

85,200.00 / year

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

-

6,700.00 / month

80,400.00 / 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

264.00 EUR

Lunch and dinner each monthly

105.00 EUR

Breakfast monthly

54.00 EUR

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

Reference rate ECB July 2021

Valid 01.10. - 31.12.2021

1 USD = 0.8459 €

1 € = 1.1822 USD

Reference rate ECB April 2021

Valid 01.07. - 30.09.2021

1 USD = 0.8348 €

1 € = 1.1979 USD

Reference rate ECB January 2021

Valid 01.04. - 30.06.2021

1 USD = 0.8216 €

1 € = 1.2171 USD

Status 30.9.2021; errors and omissions excepted.

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