{"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&#038;p=4017"},"modified":"2026-05-12T10:12:30","modified_gmt":"2026-05-12T10:12:30","slug":"health-insurance","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/krankenversicherung\/","title":{"rendered":"Health 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=\"#lohnabrechnung\">Payroll<\/a><\/li>\n        <li><a href=\"#abgrenzung\">Demarcation<\/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>Health insurance<\/strong> is a branch of statutory <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/social-insurance\/\">Social security<\/a> in Germany. It protects insured individuals in case of illness and guarantees medical care.<\/p>\n        <\/div>\n\n        <p>In an employment relationship, coverage is usually provided by the statutory health insurance (GKV), unless private health insurance is in place.<\/p>\n      <\/section>\n\n      <section id=\"finanzierung\">\n        <h2>Financing<\/h2>\n        <p>Contributions to statutory health insurance are generally borne jointly by employers and employees (co-funded).<\/p>\n\n        <p>In addition to the general contribution rate, health insurance funds charge a fund-specific <strong>Additional contribution<\/strong>, which is also, in principle, jointly funded.<\/p>\n      <\/section>\n\n      <section id=\"lohnabrechnung\">\n        <h2>Meaning in payroll<\/h2>\n        <p>In payroll, contributions for health insurance are calculated based on the assessable earnings. The basis for this is the <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/gross\/\">Gross social insurance contribution<\/a>.<\/p>\n\n        <ul>\n          <li>Determination of the employee's share<\/li>\n          <li>Determination of the employer's contribution<\/li>\n          <li>Transfer to the competent health insurance fund<\/li>\n        <\/ul>\n\n        <p>Health insurance is an integral part of the social insurance certificate and contribution reports.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Demarcation<\/h2>\n        <p>Statutory health insurance is to be distinguished from private health insurance (PKV). In payroll accounting, for employees with private health insurance, there is generally no ongoing employer and employee contribution to the GKV to be calculated.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What is statutory health insurance?<\/h3>\n        <p>A branch of social insurance that provides cover for insured persons in case of illness.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Who finances health insurance?<\/h3>\n        <p>Employers and employees generally share the contributions.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What is the additional contribution?<\/h3>\n        <p>A health insurance contribution rate share specific to an insurer, which is generally financed on a parit\u00e9 basis.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What role does health insurance play in payroll?<\/h3>\n        <p>The contributions are calculated on the basis of the gross social security contribution and paid over together with the other social security contributions.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Health insurance is a central component of social security. For companies, the correct calculation and payment of contributions during payroll processing are essential for legally compliant payroll accounting.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong><br\/>\n        the BAS editorial team<br\/>\n        <p class=\"note\">This glossary entry is for general information only.<\/p>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        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 \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4017","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4017","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=4017"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}