Taxes in Europe Database v2
Book VII of the Social Code (SGB VII) went into effect on 1 January 1997 and replaced the provisions in Book III of the Reich Insurance Code, which had been in force for almost 100 years.
Federal Republic of Germany
In contrast to health, long-term care, pension and unemployment insurance, statutory occupational accident insurance is contribution-free for those insured.
There is no standard contribution rate for statutory occupational accident insurance. The contribution to be paid depends on the kind of business/industry concerned.
In general, employers have to pay social security contributions for pensions, health care, long-term-care, unemployment and work-related illnesses and/or accidents.
In the event of an occupational accident or occupational illness, statutory occupational accident insurance provides payments for full medical treatment, occupational integration assistance (including retraining if necessary), social integration assistance and supplementary assistance and cash benefits to the insured and their surviving dependants.
Wage replacement benefits (injury benefit or a transitional allowance) in rehabilitation
There is no standard upper limit. The upper limits for the various economic sectors are stipulated by the employers' liability insurance funds.
The kind of business/industry and the number of work accidenrs influence a possible reduction of contributions.
There is no standard contribution rate for statutory occupational accident insurance. The contribution to be paid depends on the kind of business/industry concerned. In 2009, the average contribution rate amounted to € 1.31 per each € 100.00 of wage/salary.
The contribution rates are determined according to the pay-as-you-go principle, based on expenditures in prior years. This means that at the end of each fiscal year the statutory accident insurance funds allocate their expenditures among the member companies. The calculation basis is thus formed by actual financing needs, i.e. the allocation amount to be put aside, the wages and salaries of the insured and the hazard class of the particular industry concerned. For the accident funds of public authorities, the contributions are based on the population, the number of insured persons, or wages and salaries.
Surcharges are possible depending on the kind of business/industry concerned and the number of work accidents.
The contributions are levied as annual allocations. The due dates vary highly between the individual insurance funds; they are appointed by the insurance funds.
The accident insurance funds fulfil their legally designated tasks of preventing and insuring for occupational accidents and diseases by means of self-administration on the basis of parity between employers and employees. This arrangement ensures that the interests of all participants are represented.
Every employee and trainee is covered by statutory occupational accident insurance. In industry and agriculture the employers' liability insurance funds (Berufsgenossenschaften) are responsible for accident insurance. Providing coverage in the public sector are the federal and state accident funds and other public sector accident funds. Coverage is provided for accidents at work or school or on the way to or from work or school - as well as for occupational diseases.
Statutory occupational accident insurance protects the following groups:
- workers and salaried employees,
- farmers and their collaborate family members,
- children attending nursery school or in the care of suitable day-care providers,
- schoolchildren and university students,
- disabled people employed in sheltered workshops,
- people who help at the scene of an accident or disaster,
- civil defence and emergency rescue workers,
- blood and organ donors,
- caregivers and household helpers,
- helpers on non-commercial construction projects,
- some voluntary helpers (such as members of the voluntary fire services)
- unemployed persons, provided they are properly registered,
- prisoners and development workers, and
- voluntarily insured entrepreneurs.