Current contributions · operands

Contribution rates for social security for 2024

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
Employees without children total 4.00 %
Employee's share 2.30 %
Employer's share 1.70 %
Employees with 1 child total 3.40 %
Employee's share 1.70 %
Employer's share 1.70 %
Employees with 2 children total 3.15 %
Employee's share 1.45 %
Employer's share 1.70 %
Employees with 3 children total 2.90 %
Employee's share 1.20 %
Employer's share 1.70 %
Employees with 4 children total 2.65 %
Employee's share 0.95 %
Employer's share 1.70 %
Employees with 5 and more children total 2.40 %
Employee's share 0.70 %
Employer's share 1.70 %
Pension insurance
pension insurance overall 18.60 %
share employee 9.3 %
share employer 9.3 %
Social insurance for seafarers
contribution rate 0 %
share employee 0 %
share employer 0 %
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 2022 is 2.80. The contribution base for the advancement for 2023 is 2.94.
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 21.12.2023; errors and omissions excepted.

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Operands concerning social security for 2024

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

Entire Federal Republic

3,535.00 / month

42,420.00 / year

5,175.00 / month

62,100.00 / year

Pension- and unemployment insurance

Old German States (incl. Berlin/West)

3,535.00 / month

42,420.00 / year

7,550.00 / month

90,600.00 / year

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

3.465,00 / Monat

41.580,00 / Jahr

7.450,00 / Monat

89.400,00 / Jahr

Seafarers' special fund

Old German States (incl. Berlin/West)

7,550.00 / month

90,600.00 / year

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

 

7.450,00 / Monat

89.400,00 / Jahr

 
Accident insurance: maximum annual income

Maximum annual income (per employee)

96,000.00 EUR

Annual earning limit

General limit

69,300.00 EUR

On-board catering– catering rates

Full catering monthly

312.00 EUR

Lunch and dinner each monthly

123.00 EUR

Breakfast monthly

66.00 EUR

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

Reference rate ECB October 2023

valid 1.1. - 31.3.2024

1 USD = 0.9467 €

1 € = 1.0563 USD

Reference rate ECB July 2023

valid 01.10. - 31.12.2023

1 USD = 0.9043 €

1 € = 1.1058 USD

Reference rate ECB April 2023

valid 01.07. - 30.09.2023

1 USD = 0.9117 €

1 € = 1.0968 USD

Status 21.12.2023; errors and omissions excepted.

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