Brief definition
The Additional contribution is a Part of the individual contribution rate specific to the health insurance fund in the statutory Statutory health insurance (GKV). It is levied in addition to the general contribution rate.
Each health insurance provider sets its own additional contribution independently. Insured individuals pay the rate valid at their chosen health insurance provider.
Financing
The supplementary contribution, like the general health insurance contribution, is generally Parity borne by employers and employees.
The calculation is based on the insurable earnings up to the applicable contribution assessment ceiling.
Meaning in payroll
In the payroll run, the additional contribution is calculated together with the general health insurance contribution. The basis for this is the Gross social insurance contribution.
- Determination of the employee's share
- Determination of the employer's contribution
- Transfer to the competent health insurance fund
The additional contribution thus increases the total contribution to statutory health insurance.
Demarcation
The additional contribution is not a standalone branch of insurance, but rather a component of statutory health insurance. It differs from the general contribution rate in that it is set individually by each health insurance fund.
FAQ
What is the additional contribution?
A health insurance contribution rate share specific to a health insurance fund.
Who bears the additional contribution?
Employers and employees generally share it.
Why do additional contributions differ?
The health insurance funds set their additional contribution independently.
How does it affect the payroll run?
It increases the overall contribution to statutory health insurance and is calculated based on the gross social security contribution.
Conclusion
The additional contribution is a variable component of statutory health insurance. For companies, the correct entry of the individual fund rate is crucial for legally compliant payroll accounting.
Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy/auditing) and Service Place Årjäng AB (Swedish tax office). BAS exclusively performs services according to § 6 No. 3 and 4 StBerG and does not provide tax or legal advice.
