Crucial for all entrepreneurs: Knowledge about social insurance obligations

Especially employers, but also all other self-employed individuals, must be familiar with various social insurance regulations – not only in theory but also, and especially, in practical implementation. This applies to all areas of social insurance, whether in health, long-term care, pension, or unemployment insurance.

The oversight of the correct implementation of social insurance in businesses falls under the responsibility of the pension insurance carriers. They conduct regular company audits – typically every 4 years in a company. In this context, they also develop guides for companies with information about the insurance obligations and exemptions for various groups of individuals. These guides aim to assist in correctly applying the sometimes complex regulations of all social insurance areas, thereby avoiding audit discrepancies.

Booklets

• To the Point: Reports Health and long-term care insurance funds, pension insurance carriers, accident insurance carriers, and the Federal Employment Agency require information from all employers about the employees they have hired to fulfill their tasks. Therefore, all employers must submit reports for their employees. The data from these reports also serve to ensure the employees' entitlements to benefits from the relevant insurance carriers.
• To the Point: Contributions Earnings that employees derive from an employment relationship are generally subject to contributions in social insurance. Employers calculate and remit these contributions. If errors occur, it may mean that social insurance carriers have to demand additional contributions. Contribution claims against the employer expire no earlier than four years after the end of the calendar year in which they become due.
• This booklet provides targeted information on how social insurance contributions are calculated based on the relevant earnings. An earnings catalog at the end of this booklet lists common types of earnings and helps employers assess them correctly from a social insurance perspective.
• To the Point: Insurance Especially employers must be familiar with various social insurance regulations – uncertainties and problems often arise in practical implementation. This booklet provides information about the insurance obligations and exemptions for various groups of individuals.
• Booklet "To the Point: Examination from A to Z" In the booklet "To the Point: Examination from A to Z," important terms from the three aforementioned booklets are presented in alphabetical order, marked in blue in the running text. In addition to explaining key terms, extensive information is provided about legal foundations, who is subject to insurance obligations, how interns, apprentices, marginally/short-term employed individuals, or contributing spouses or life partners are classified, and much more.
• Particularly detailed information is given regarding self-employment, such as what distinguishes self-employment from dependent employment, what insurance obligations exist, who is exempt when, and what "special cases" exist.