{"id":4005,"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=4005"},"modified":"2026-09-01T21:40:16","modified_gmt":"2026-09-01T21:40:16","slug":"unemployment-insurance","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/arbeitslosenversicherung\/","title":{"rendered":"Unemployment insurance"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n      <h2>Table of Contents<\/h2>\n      <ol>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#finanzierung\">Financing<\/a><\/li>\n        <li><a href=\"#leistungen\">Services<\/a><\/li>\n        <li><a href=\"#lohnabrechnung\">Payroll<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ol>\n    <\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <h3>Brief definition<\/h3>\n          <p>The <strong>Unemployment insurance<\/strong> is a branch of <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/social-insurance\/\">Social security<\/a> in Germany. It provides financial security for employees in the event of unemployment.<\/p>\n        <\/div>\n\n        <p>It is regulated in the Third Book of the Social Code (SGB III) and is financed by contributions.<\/p>\n      <\/section>\n\n      <section id=\"finanzierung\">\n        <h2>Financing<\/h2>\n        <p>Contributions to unemployment insurance are generally borne jointly by employers and employees (parity financing).<\/p>\n\n        <p>The calculation is based on the pensionable earnings up to the respective applicable assessment ceiling.<\/p>\n      <\/section>\n\n      <section id=\"leistungen\">\n        <h2>Services<\/h2>\n        <ul>\n          <li>Unemployment benefit for unemployment<\/li>\n          <li>Promoting employment<\/li>\n          <li>Vocational further training services<\/li>\n          <li>Consultancy and brokerage services<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"lohnabrechnung\">\n        <h2>Meaning in payroll<\/h2>\n        <p>In the payroll run, the unemployment insurance contributions are based on the <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/gross\/\">Gross social insurance contribution<\/a> calculated.<\/p>\n\n        <ul>\n          <li>Determination of the employee's share<\/li>\n          <li>Determination of the employer's contribution<\/li>\n          <li>Deduction within the scope of social security contributions<\/li>\n        <\/ul>\n\n        <p>The contributions, along with the other social security contributions, are paid to the responsible collection agency.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What is unemployment insurance?<\/h3>\n        <p>A branch of social insurance that provides financial security for employees in case of unemployment.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Who pays the contributions?<\/h3>\n        <p>Employers and employees generally share the contributions.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>How is unemployment insurance taken into account in the payroll run?<\/h3>\n        <p>The contributions are calculated based on the gross social security contribution base and are paid within the scope of social security.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Unemployment insurance is an essential component of social security in Germany. For companies, the correct calculation and payment of contributions during payroll is a central part of proper payroll accounting.<\/p>\n      <\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4005","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4005","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=4005"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}