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Generic Tax Name Social security contribution - Accident insurance
Tax name in the national language Gesetzliche Unfallversicherung
Tax name in English Statutory occupational accident insurance
Member State DE-Germany
Tax in force since 1884/07/09
If abolished, date on which the tax ceases to apply
Business version date 2011/01/01
Version date 2011/09/13
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

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.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Federal Republic of Germany

The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical


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.

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer


Tax object and basis of assessment
Employers pay social security contributions for


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.

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes


Wage replacement benefits (injury benefit or a transitional allowance) in rehabilitation

Income considered Domestic income
Worldwide income

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers



Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:


The reduction is
No reduction
A lump-sum amount
In percentage of base:
Based on salary

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.

The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers

Health care


Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave



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.

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:

Surcharges are possible depending on the kind of business/industry concerned and the number of work accidents.

Tax due date

The contributions are levied as annual allocations. The due dates vary highly between the individual insurance funds; they are appointed by the insurance funds.

Tax collector

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.

Special features

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.




Economic function

Environmental taxes

Tax revenue
ESA95 code d611

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2009 10,490.00 EUR 0.43
2008 10,560.00 EUR 0.41
2007 10,790.00 EUR 0.43
2006 10,620.00 EUR 0.44
2005 10,300.00 EUR 0.45
2004 10,470.00 EUR 0.46
2003 10,750.00 EUR 0.48
2002 10,750.00 EUR 0.49
2001 10,710.00 EUR 0.49
2000 10,210.00 EUR 0.48