Zusatzbeiträgen

Zusatzbeiträge are additional contributions charged by statutory health insurance funds in Germany beyond the standard health insurance contribution. They are levied by individual Krankenkassen to cover deficits or increased costs within their budgets and can vary from fund to fund and from year to year. Zusatzbeiträge apply only to members of the statutory health insurance system and do not affect private health insurance.

Legal framework and scope: The Zusatzbeitrag is set by each health fund within the framework of the Social Code Book V (SGB V). The contribution is based on the insured person’s gross income up to the applicable contribution assessment ceiling and is expressed as a percentage. Because the funds determine their own Zusatzbeitrag, the amounts can differ among funds, even for the same income level.

Payers, collection and distribution: The obligation to pay the Zusatzbeitrag rests with the insured person; in employment relationships, the employee typically bears a share of the total health insurance contribution, with the employer withholding and transferring the amounts to the fund on behalf of the employee. The exact split between employee and employer follows general rules for health insurance contributions and can be influenced by collective agreements or specific circumstances. Unemployed individuals or pensioners may have their contributions handled differently under social security rules.

Purpose and impact: Zusatzbeiträge serve to stabilize the finances of individual sickness funds and the statutory health insurance system, particularly when costs rise or utilization increases. They can influence the choice of fund, as some funds may have lower Zusatzbeiträge but different benefit profiles. Insured persons often compare both the standard rate and Zusatzbeiträge when evaluating funds.

Administration and oversight: Insured persons may switch funds under stated rules to seek more favorable rates or benefits. Oversight of health funds and their contribution rates is exercised by relevant regulatory authorities.