Wages and Incidental Costs | HEUSER RECHT UND STEUERN
Social
Security
The German Social Security
System consists of five
insurances:
All of them are compulsory
insurances. Only employees who
earn more than €4.537,50 monthly
• Pension Insurance
are exempt of compulsory health
• Unemployment Insurance
and care insurance and allowed to
• Health Insurance
join a private insurance. There is
• (Nursing) Care Insurance
no such exemption for the other
• Accident Insurance
insurances.
Contributions
The social security contributions are dependent on the amount of gross income. In contrast
to the income tax, the rates are, however, not staggered but fixed percentages.
Please find more information in our E-Journal Social Security in Germany
www.heuser.de • 07
