Social security contribution - Employers

    Generic part

    Social security contribution (Employers)
    Sozialversicherungsabgaben (Arbeitgeber) a) Gesetzliche Krankenversicherung b) Gesetzliche Unfallversicherung c) Gesetzliche Rentenversicherung d) Gesetzliche Arbeitslosenversicherung e) Soziale Pflegeversicherung
    DE - Germany
    EUR
    Date
    Year
    1883/06/21
    2018/01/01
    2018/03/09 11:18:55
    One single general rate applicable on all income sources
    Different rates per income source

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    DE - Germany
    No Yes

    Taxpayers

    Who is liable for Social Security Contributions for employees ?

    • Employer
    • Employee
    • Other:

    Coverage

    Employers pay social security contributions for:

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    As a general rule, the employer's income subject to Social Security Contributions includes:

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind
    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation
    • Income from pension
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special savings accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is:

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Bases and rates of social security contributions paid on the income of employees and manual workers

    • Rates are identical
    • Bases are identical

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Pension

    Rate/amount for Social Security Contributions paid by employer :

    9.3 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :
    0

    Health care

    Rate/amount for Social Security Contributions paid by employer :

    7.3 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    0
    • Multiple caps :

    Unemployment

    Rate/amount for Social Security Contributions paid by employer :

    1.5 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :
    0

    Child care

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Work-related illnesses and/or accidents :

    Education leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Maternity leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Others

    Rate/amount for Social Security Contributions paid by employer :

    1.275 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    0
    • Multiple caps :

    Surcharge

    • A % of the tax base :
    0 %
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d611c
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    206,782
    6.5443 %
    16.8848 %
    2015
    199,153
    6.532 %
    17.0318 %
    2014
    191,370
    6.5123 %
    17.1107 %
    2013
    184,217
    6.5181 %
    17.0648 %
    2012
    179,852
    6.5205 %
    17.2297 %
    2011
    173,782
    6.4289 %
    17.2654 %
    2010
    167,206
    6.4807 %
    17.6469 %
    2009
    160,936
    6.5414 %
    17.2098 %
    2008
    161,786
    6.3155 %
    16.7443 %
    2007
    158,556
    6.3089 %
    16.877 %
    2006
    157,410
    6.5772 %
    17.6342 %
    2005
    155,827
    6.7726 %
    18.3045 %
    2004
    158,597
    6.9847 %
    18.8794 %
    2003
    159,990
    7.2065 %
    19.0423 %
    2002
    156,701
    7.0928 %
    18.9268 %
    2001
    156,028
    7.1577 %
    18.8654 %
    2000
    153,775
    7.2656 %
    18.197 %

    Footnotes