Brief definition
The Social care insurance is a branch of Social security in Germany. It covers the risk of needing long-term care.
The legal basis is the Eleventh Book of the Social Code (SGB XI).
Financing
Contributions to long-term care insurance are generally borne jointly by employers and employees.
For the childless insured, a statutory additional contribution may be levied. This additional contribution is to be borne by the employee alone.
The calculation is based on the insurable earnings up to the applicable contribution assessment ceiling.
Services
- Care allowance
- Care services
- Inpatient care benefits
- Support services for family caregivers
Meaning in payroll
In the payroll run, the contributions for long-term care insurance are based on the Gross social insurance contribution calculated.
- Determination of the employee's share
- Determination of the employer's contribution
- Consideration of a possible supplementary contribution for childless individuals
- Deduction within the scope of social security contributions
The contributions, along with the other social security contributions, are paid to the responsible collection agency.
FAQ
Die soziale Pflegeversicherung ist eine gesetzliche Pflichtversicherung in Deutschland, die pflegebedürftige Personen und ihre Angehörigen finanziell und organisatorisch absichern soll. Sie wurde 1995 eingeführt und ist Teil des deutschen Sozialversicherungssystems.
A branch of social insurance that covers the risk of needing long-term care.
Who pays the contributions?
Employers and employees generally share the contributions.
What is the supplement for childless people?
A legally regulated contribution surcharge, which must be borne solely by childless insured persons.
How is long-term care insurance accounted for in the payroll run?
The contributions are calculated based on the gross social security contribution base and are paid within the scope of social security.
Conclusion
The long-term care insurance is a core component of Germany's social security system. For companies, correct calculation, particularly considering a potential surcharge for childless individuals, is essential 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.
