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Premium rates (in % of the gross wage of the employee) with the four law ordered social security since 01.Jan.2017. (Law ordered here means that each employee must be insured in Germany with the four types of insurance specified, even if the employee is not German.):

1. Health insurance 14.6 %1 + 1.1 %
2. Nursing care insurance 2.55 %1 plus 0.25 %2
3. Old age pension insurance 18.7 %1
4. Unemployment insurance 3.0%1
1The half of this part is retained of the gross wage by the employer.
2This aditional rate has to be retained of the employees gross wage if he has no children.

Contribution assessment limits in the year 2017:

Old age pension insurance 6,350.00 EUR per month resp. 76,200 per year
(5,700.00/68,400.00 EUR in eastern Germany)
Unemployment insurance 6,350.00 EUR per month resp. 76,200 per year
(5,700.00/68,400.00 EUR in eastern Germany)
Health insurance
and nursing care insurance
4,350.00 EUR in the month
or 52,200.00 EUR in the year

If the gross wage is higher than the contribution assessment limit, the insurance premium is calculated "only" by the amounts specified here.

The employer has to transfer the entire contribution for all types of social security to the legal health insurance company of the employee. He retains half of the total contribution of the gross wage of the employee, the other half is posted as an additional operating expenditure (= ancillary wages).

Except the general premium rate of health insurance company specified here there are many deviations from the rule, for example
- a reduced rate for short time employees how do not earn more then 450.00 EUR per month; the employer in this case has to pay the whole contribution. The employee is often not insured in the legal german health insurance in this case.
- a very favorable premium for students the health insurance companies.
- a reduced rate for employees who earn more then 450.00 EUR but not more than 850.00 EUR gross per month.

With the law-ordered nursing care insurance there is a relatively low overall premium for students and a substantially higher overall premium for officials.

Further special cases (e.g. maternity, value of receipts like free food and dwelling etc..) are shown with the Internet pages of the legal health insurance companies (e.g. www.dak.de or www.bek.de).

For your special situation you should ask one of the legal health insurance companies (e.g. AOK, DAK, Barmer, ...)

Particularly to the Health Insurance of the employees applies: Who earns more than 57,600.00 EUR gross per anno in three years running (the amount is increasing each year), is no longer forced to stay in the legal one. But caution: Who changes to private health insurances, will get no family assistance; each child and the unemployed husband has to be insured separately. That can become unexpectedly expensive with a later family increase, in particular if the wife gives the occupation up because of the children. A back into the legal health insurance usualy is not possible in these cases.

R.Morche, Fuerth
No guarantee for faultless!

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