{"id":4035,"date":"2026-03-24T13:36:51","date_gmt":"2026-03-24T13:36:51","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4035"},"modified":"2026-09-01T21:27:38","modified_gmt":"2026-09-01T21:27:38","slug":"care-insurance","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/pflegeversicherung\/","title":{"rendered":"Long-term care 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>Social care insurance<\/strong> is a branch of <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/social-insurance\/\">Social security<\/a> in Germany. It covers the risk of needing long-term care.<\/p>\n        <\/div>\n\n        <p>The legal basis is the Eleventh Book of the Social Code (SGB XI).<\/p>\n      <\/section>\n\n      <section id=\"finanzierung\">\n        <h2>Financing<\/h2>\n        <p>Contributions to long-term care insurance are generally borne jointly by employers and employees.<\/p>\n\n        <p>For the childless insured, a statutory additional contribution may be levied. This additional contribution is to be borne by the employee alone.<\/p>\n\n        <p>The calculation is based on the insurable earnings up to the applicable contribution assessment ceiling.<\/p>\n      <\/section>\n\n      <section id=\"leistungen\">\n        <h2>Services<\/h2>\n        <ul>\n          <li>Care allowance<\/li>\n          <li>Care services<\/li>\n          <li>Inpatient care benefits<\/li>\n          <li>Support services for family caregivers<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"lohnabrechnung\">\n        <h2>Meaning in payroll<\/h2>\n        <p>In the payroll run, the contributions for long-term care insurance 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>Consideration of a possible supplementary contribution for childless individuals<\/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>Die soziale Pflegeversicherung ist eine gesetzliche Pflichtversicherung in Deutschland, die pflegebed\u00fcrftige Personen und ihre Angeh\u00f6rigen finanziell und organisatorisch absichern soll. Sie wurde 1995 eingef\u00fchrt und ist Teil des deutschen Sozialversicherungssystems.<\/h3>\n        <p>A branch of social insurance that covers the risk of needing long-term care.<\/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>What is the supplement for childless people?<\/h3>\n        <p>A legally regulated contribution surcharge, which must be borne solely by childless insured persons.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>How is long-term care insurance accounted for 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>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.<\/p>\n      <\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4035","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4035","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=4035"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}