Lohnnebenkosten (EN)

Definition

Lohnnebenkosten are the contributions and fees that employers must pay in addition to the gross salary. They mainly consist of the employer's share of social insurance contributions. The amount of labor附加成本 is primarily determined by the legally defined contribution rates for social insurance.

Components

flowchart TD     A[Lohnnebenkosten] --> B[Sozialversicherung]     A --> C[Weitere Abgaben]          B --> D[Krankenversicherung]     B --> E[Pensionsversicherung]     B --> F[Arbeitslosenversicherung]     B --> G[Unfallversicherung]          C --> H[Insolvenzgeldumlage]     C --> I[Urlaubsentgelt]     C --> J[Entgeltfortzahlung] 

In Context

• Typically calculated together with gross salary, net salary, and social security contributions
• Related to: employer share, labor costs, personnel costs
• Example use: Calculation of total costs for a staff position