Webcode for this Content: 17163138

Current contributions and operands of social security

Contribution rates for social security for 2018

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 %

Seafarer's special fund

contribution rate

4.00 %

share employee

2.00 %

share employer

2.00 %

Unemloyment insurance

contribution rate

2.50 %

share employee

1.25 %

share employer

1.25 %

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%)

0.90 %

contribution 2 = maternity leave (reimbursement rate 100%)

0.24 %

contribution to the insolvency fund

0.06 %

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

Status 18.12.2018; errors and omissions excepted.

(back to top)

bild aktuelle beiträge und rechengrößen

Operands concerning social security for 2018

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

Entire Federal Republic

3,115.00 / month

37,380.00 / year

4,537.50 / month

54,450.00 / year

Pension- and unemployment insurance

Old German States (incl. Berlin/West)

3,115.00 / month

37,380.00 / year

6,700.00 / month

80,400.00 / year

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

2,870.00 / month

34,440.00 / year

6,150.00 / month

73,800.00 / year

Seafarers' special fund

Old German States (incl. Berlin/West)

-

6,700.00 / month

80,400.00 / year

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

-

6,150.00 / month

73,800.00 / year

 

Accident insurance: maximum annual income

Maximum annual income (per employee)

78,000.00 EUR

Annual earning limit

General limit

60,750.00 EUR

On-board catering– catering rates

Full catering monthly

252.00 EUR

Lunch and dinner each monthly

99.00 EUR

Breakfast monthly

54.00 EUR

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

Reference rate ECB July 2019

Valid 01.10. - 31.12.2019

1 USD = 0.8914 €

1 € = 1.1218 USD

Reference rate ECB April 2019

Valid 01.07. - 30.09.2019

1 USD = 0.8898 €

1 € = 1.1238 USD

Reference rate ECB January 2019

 

Valid 01.04. - 30.06.2019

1 USD = 0.8760 €

1 € = 1.1416 USD

Status 26.09.2019; errors and omissions excepted.

(back to top)