{"id":4017,"date":"2026-03-24T13:36:50","date_gmt":"2026-03-24T13:36:50","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&p=4017"},"modified":"2026-09-07T09:59:32","modified_gmt":"2026-09-07T09:59:32","slug":"health-insurance","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/krankenversicherung\/","title":{"rendered":"Health insurance"},"content":{"rendered":"
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The statutory health insurance<\/strong> is a branch of Social security<\/a>. It insures policyholders in particular against the financial consequences of illness and provides medical care benefits in accordance with statutory requirements.<\/p>\n <\/div>\n<\/section>\n\n

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What is statutory health insurance?<\/h2>\n\n

The statutory health insurance fund is part of the German social security system. Under the statutory conditions, employees are either compulsorily insured in the GKV or can belong to it voluntarily.<\/p>\n\n

The private health insurance (PKV) is to be distinguished from the statutory health insurance. Which form of health insurance exists in the individual case depends on the respective insurance law requirements.<\/p>\n<\/section>\n\n

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How are the health insurance contributions financed?<\/h2>\n\n

For employees with statutory health insurance, contributions are generally shared equally between the employee and the employer.<\/p>\n\n

In addition to the general or reduced contribution rate, the respective Health insurance fund levies a fund-specific additional contribution. For employees, this is also generally shared equally by the employer and the employee.<\/p>\n<\/section>\n\n

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How are health insurance contributions calculated?<\/h2>\n\n

For employees, contributions are generally calculated from the contributory Remuneration. Contributions are only taken into account up to the currently applicable Contribution assessment ceiling.<\/p>\n\n

Therefore, in Payroll, the contribution calculation is closely related to the gross social security salary<\/a> and the Contribution assessment limit (BBG)<\/a>.<\/p>\n<\/section>\n\n

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Statutory and private health insurance \u2013 what is the difference?<\/h2>\n\n

Statutory health insurance and private health insurance are based on different insurance systems.<\/p>\n\n

As a general rule, privately insured employees do not pay statutory health insurance contributions from the Employment relationship. However, under the statutory conditions, an employer contribution towards private health insurance may apply.<\/p>\n<\/section>\n\n

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Connection to the Payroll<\/h2>\n\n

For employees with statutory health insurance, both the employee and employer contributions to health insurance are taken into account within the scope of Payroll. The obligation to pay contributions and the amount of the contributions are determined by the provisions of social security law.<\/p>\n<\/section>\n\n

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Related terms<\/h2>\n\n