{"id":4038,"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=4038"},"modified":"2026-05-12T10:12:36","modified_gmt":"2026-05-12T10:12:36","slug":"social-insurance","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/sozialversicherung\/","title":{"rendered":"Social security"},"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=\"#zweige\">Branches<\/a><\/li>\n        <li><a href=\"#finanzierung\">Financing<\/a><\/li>\n        <li><a href=\"#lohnabrechnung\">Payroll<\/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 security<\/strong> is the statutory social security system in Germany. It protects employees in case of illness, need for care, unemployment, old age, and work accidents.<\/p>\n        <\/div>\n\n        <p>For payroll, social security is of central importance, as employers calculate, withhold, and remit contributions to the competent authorities.<\/p>\n      <\/section>\n\n      <section id=\"zweige\">\n        <h2>The five branches of social insurance<\/h2>\n        <ul>\n          <li><strong>Statutory Health Insurance (GKV)<\/strong><\/li>\n          <li><strong>Social Care Insurance<\/strong><\/li>\n          <li><strong>Statutory Pension Insurance<\/strong><\/li>\n          <li><strong>Unemployment insurance<\/strong><\/li>\n          <li><strong>Statutory accident insurance<\/strong><\/li>\n        <\/ul>\n\n        <p>These branches are organised independently and regulated by law. They pursue different security objectives, but together they form the system of social insurance.<\/p>\n      <\/section>\n\n      <section id=\"finanzierung\">\n        <h2>Financing<\/h2>\n        <p>Social security is primarily financed through contributions. In health, long-term care, pension, and unemployment insurance, the contributions are generally borne jointly by employers and employees.<\/p>\n        <p>The statutory accident insurance is usually financed exclusively by the employer.<\/p>\n      <\/section>\n\n      <section id=\"lohnabrechnung\">\n        <h2>Meaning in payroll<\/h2>\n        <p>In payroll, social security contributions are calculated based on the creditable earnings. The contributions are withheld by the employer and remitted together with the employer's share.<\/p>\n        <p>The correct classification of employment relationships, contribution groups, and remuneration components is crucial for proper payroll accounting.<\/p>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Social security forms the central system of social protection in Germany. For companies, it is an essential part of payroll accounting and requires precise and up-to-date implementation of legal requirements.<\/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-4038","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4038","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=4038"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}