The Additional contribution is an income-related contribution to the statutory Statutory health insurance (GKV). It is levied in addition to the standard or reduced health insurance contribution. The Krankenkassen set their own additional contribution rate, specific to each health insurance fund, in accordance with the statutory requirements.
What is the additional contribution?
The additional contribution is part of the statutory health insurance funding. If the allocations from the health fund are not sufficient to cover the financial requirements of a Health insurance fund, it levies an income-dependent additional contribution in accordance with Section 242 of the German Social Security Code (SGB) V.
The individual health insurance fund's additional contribution rate is levied as a percentage of the income subject to contributions. Its amount can therefore vary from Health insurance fund to Health insurance fund.
Who bears the additional contribution?
For employees with mandatory statutory health insurance, contributions are generally borne in equal parts by both the employer and the employee. As a rule, this also includes the insurer-specific additional contribution.
Special statutory regulations apply to certain employment and insurance relationships.
How is the additional contribution calculated?
The additional contribution is calculated on the basis of the contributory income relevant to health insurance.
For employees, the contribution-based Remuneration is particularly relevant. For the calculation of contributions, income is only considered up to the applicable Contribution assessment limit (BBG) taken into account by the health insurance.
Individual and average additional contribution – what is the difference?
The individual health insurance fund additional contribution rate is determined by the respective Health insurance fund in accordance with statutory requirements and may vary between Health insurance fundn.
In addition, there is the average additional contribution rate. It is announced every year by the Federal Ministry of Health and applies in particular to certain legally defined groups of people.
In short: The individual fund's additional contribution is the rate of a specific Health insurance fund. The average additional contribution is a legally defined calculation value for special cases.
Additional contribution and general contribution rate – what is the difference?
The general contribution rate for statutory health insurance is set by law. The additional contribution is supplementary and can vary in amount across different Krankenkassen.
The additional contribution is therefore not a separate branch of insurance, but an integral part of the health insurance contribution.
