{"id":4004,"date":"2026-03-24T13:36:50","date_gmt":"2026-03-24T13:36:50","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4004"},"modified":"2026-09-07T08:16:18","modified_gmt":"2026-09-07T08:16:18","slug":"employers-share-employees-share","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/arbeitgeberanteil-arbeitnehmeranteil\/","title":{"rendered":"Employer's contribution and employee's contribution"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Employer contribution<\/strong> and <strong>Employee's share<\/strong> denote the division of Sozialversicherungsbeitr\u00e4gen between employer and employee. The Employee contribution is generally withheld from the contributory Remuneration, whilst the employer pays their share in addition.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What do Employer contribution and Employee contribution mean?<\/h2>\n\n  <p>For employment subject to social security contributions, contributions are paid to <a href=\"\/en\/glossary\/social-insurance\/\">Social security<\/a> collected. Depending on the insurance branch, these contributions are split between employer and employee.<\/p>\n\n  <p><strong>The Employer contribution<\/strong> denotes the share of contributions paid by the employer. <strong>The Employee contribution<\/strong> represents the proportion allocated to the employee and taken into account when processing the Arbeitsentgelt.<\/p>\n<\/section>\n\n<section id=\"unterschied\">\n  <h2>What is the difference between employer and Employee contribution?<\/h2>\n\n  <p>The essential difference lies in who economically bears the respective contribution share.<\/p>\n\n  <ul>\n    <li><strong>Employer contribution:<\/strong> is paid by the employer in addition to Remuneration.<\/li>\n    <li><strong>Employee contribution:<\/strong> is taken into account when billing the Arbeitsentgelt and influences the employee's payout amount.<\/li>\n  <\/ul>\n\n  <p>The exact breakdown depends on the respective branch of Social security and the regulations applicable to it.<\/p>\n<\/section>\n\n<section id=\"lohnabrechnung\">\n  <h2>Connection to the Payroll<\/h2>\n\n  <p>Employers and Arbeitnehmeranteil are in the framework of the <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> taken into account. The basis for the contribution assessment is in particular the relevant Sozialversicherung salary or <a href=\"\/en\/glossary\/gross\/\">gross social security salary<\/a>.<\/p>\n\n  <p>The Employee contribution is one of the deductions that makes the difference between gross and <a href=\"\/en\/glossary\/net-pay\/\">Net wage<\/a> have a say. The Employer contribution, on the other hand, is additionally paid by the employer.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/social-insurance\/\">Social security<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/gross\/\">gross social security salary<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/net-pay\/\">Net wage<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4004","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4004","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4004"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}