Beitragssatz

Beitragssatz, literally meaning contribution rate, is the percentage of gross income used to calculate compulsory contributions to social security systems. In Germany, it applies to several statutory insurances, notably health, pension, unemployment, and long-term care. The rate is determined by law for each system and can change from year to year.

In most statutory insurances the contribution is shared between employee and employer, typically split roughly half and half. However, health insurance includes a general rate plus a supplementary rate (Zusatzbeitrag) set by each insurer, which is paid by the insured person. Other schemes usually maintain a split between employee and employer, but the exact arrangement can vary by system and period.

Contributions are calculated on earnings up to the Beitragsbemessungsgrenze (contributory ceiling). Earnings above this threshold do not attract contributions. Therefore, the Contribution Rate, together with the ceiling, determines both the size of required payments and the net income of workers, as well as the wage costs borne by employers.

Beitragssatz is used in payroll and in the legal framework that governs the financing of statutory social insurance. It is distinct from premium rates in private insurance, which are set by individual providers and contracts. Related concepts include the Beitragsbemessungsgrenze and the various components of the German social security system.