Basics Social Security law Germany

This webinar provides HR and payroll professionals worldwide with a comprehensive introduction to the German social security system. Participants will gain essential knowledge of legal foundations, contribution calculations, and employer obligations, enabling them to handle German payroll correctly and avoid compliance risks.

1️⃣ Legal Framework & Employer Obligations

• Key social security laws and employer responsibilities
• Liability in case of incorrect contributions

2️⃣ The Five Branches of Social Insurance

• Health insurance, nursing care, pension, accident, and unemployment insurance
• Who is covered and how contributions are split

3️⃣ Contribution System & Payroll Impact

• Reporting requirements and payment obligations
• Income thresholds, contribution rates, and deductions

4️⃣ Health Insurance: Statutory vs. Private

• Compulsory vs. voluntary insurance
• Right to choose a health insurance provider
• Annual income limits and their impact

5️⃣ Pension & Occupational Retirement Plans

• Pay-as-you-go pension system explained
• Voluntary occupational pension schemes