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) |
|
|
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 |
2.40 % |
|
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.
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 October 2020 |
Valid 01.01. - 31.03.2021 |
1 USD = 0.8493 € |
1 € = 1.1775 USD |
|
Reference rate ECB July 2020 |
Valid 01.10. - 31.12.2020 |
1 USD = 0.8724 € |
1 € = 1.1463 USD |
|
Reference rate ECB April 2020 |
Valid 01.07. - 30.09.2020 |
1 USD = 0.9206 € |
1 € = 1.0862 USD |
Status 30.12.2020; errors and omissions excepted.