{"id":4048,"date":"2026-03-24T13:36:52","date_gmt":"2026-03-24T13:36:52","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4048"},"modified":"2026-09-01T21:20:36","modified_gmt":"2026-09-01T21:20:36","slug":"additional-contribution","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/zusatzbeitrag\/","title":{"rendered":"Additional contribution"},"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>Additional contribution<\/strong> is a <strong>Part of the individual contribution rate specific to the health insurance fund<\/strong> in the statutory <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/health-insurance\/\">Statutory health insurance (GKV)<\/a>. It is levied in addition to the general contribution rate.<\/p>\n        <\/div>\n\n        <p>Each health insurance provider sets its own additional contribution independently. Insured individuals pay the rate valid at their chosen health insurance provider.<\/p>\n      <\/section>\n\n      <section id=\"finanzierung\">\n        <h2>Financing<\/h2>\n        <p>The supplementary contribution, like the general health insurance contribution, is generally <strong>Parity<\/strong> borne by employers and employees.<\/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=\"lohnabrechnung\">\n        <h2>Meaning in payroll<\/h2>\n        <p>In the payroll run, the additional contribution is calculated together with the general health insurance contribution. 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>The additional contribution thus increases the total contribution to statutory health insurance.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Demarcation<\/h2>\n        <p>The additional contribution is not a standalone branch of insurance, but rather a component of statutory health insurance. It differs from the general contribution rate in that it is set individually by each health insurance fund.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What is the additional contribution?<\/h3>\n        <p>A health insurance contribution rate share specific to a health insurance fund.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Who bears the additional contribution?<\/h3>\n        <p>Employers and employees generally share it.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Why do additional contributions differ?<\/h3>\n        <p>The health insurance funds set their additional contribution independently.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>How does it affect the payroll run?<\/h3>\n        <p>It increases the overall contribution to statutory health insurance and is calculated based on the gross social security contribution.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The additional contribution is a variable component of statutory health insurance. For companies, the correct entry of the individual fund rate is crucial for legally compliant payroll accounting.<\/p>\n      <\/section>","protected":false},"template":"","glossar-kategorien":[],"class_list":["post-4048","glossar","type-glossar","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4048","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=4048"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}