Sozialversicherungsbeiträge (EN)
ConceptMandatory contributions from employers and employees to social security providers
Sozialversicherungsbeiträge
Social security contributions are mandatory payments made jointly by employers and employees to social security providers. They include health care, nursing, unemployment, and pension insurance, as well as possibly employment promotion. When calculating salaries, these contributions must be correctly accounted for, as rounding can lead to inaccuracies.
Beitragsaufteilung
flowchart TD A[Gesamtarbeitslohn] --> B[Sozialversicherungsbeiträge] B --> C[Arbeitnehmeranteil] B --> D[Arbeitgeberanteil] C --> E[Krankenversicherung] C --> F[Pflegeversicherung] C --> G[Arbeitslosenversicherung] C --> H[Rentenversicherung] D --> E D --> F D --> G D --> H D --> I[Arbeitsförderung]