Knowledge about obligations in social insurance

As a self-employed individual, with or without employees, you must also be familiar with the various regulations of social insurance – and not only in theory, but especially in practical implementation as well.

Zuletzt aktualisiert: 11.03.2024

Brochures on Social Insurance

This applies to all areas of social insurance, regardless of whether it's health, long-term care, pension, or unemployment insurance.
The pension insurance carriers are responsible for monitoring the correct implementation of social insurance in companies. They conduct regular audits – typically every 4 years per company. In this context, they also develop handouts for companies with information about the insurance obligations and exemptions for various groups of individuals. These resources are intended to help correctly apply the sometimes complex regulations of all social insurance areas to avoid audit objections.

Below are brochures from the pension insurance, updated annually.

To the point: Reporting

Health and long-term care insurers, pension insurance carriers, accident insurance carriers, and the Federal Employment Agency require information from all employers about the employees they hire to fulfill their duties. Therefore, all companies must submit reports for their employees. The data from these reports also ensure that employees' entitlements to benefits are guaranteed by the relevant insurance carriers.

To the point: Contributions

Earnings that employees receive from employment are usually subject to social insurance contributions. As an employer, you calculate and remit these contributions. If errors occur, it may mean that the social insurance carriers need to claim contributions retroactively. Claims against your company for contributions expire no earlier than four years after the end of the calendar year in which they were due. This brochure provides targeted information on how social insurance contributions are calculated based on the relevant earnings. A list of common types of earnings at the end of this brochure helps you assess them correctly from a social insurance perspective.

To the point: Insurance

Especially as an employer, you need to be familiar with the various regulations of social insurance – there are often uncertainties and problems in practical implementation. This brochure provides information about the insurance obligations and exemptions for various groups of individuals.

Brochure "To the Point: Examination from A to Z"

In the brochure "To the Point: Examination from A to Z," you will find important terms from the three aforementioned brochures listed alphabetically. These terms are highlighted in blue in the text. In addition to explaining key terms, you'll receive comprehensive information about the legal foundations, who is subject to mandatory insurance, such as interns, apprentices, marginally/short-term employed individuals, or assisting spouses or life partners, and much more.
Especially concerning self-employment, you can find detailed information about what distinguishes self-employment from dependent employment, what insurance obligations exist, who is exempt from insurance, or what "special cases" exist.