Amount that is subject to insurance contributions is capped
The wage and salary amount that is subject to insurance con-
tributions is capped. In 2016, the applicable ceilings for health
and nursing care insurance contributions are € 50,850 per year
or € 4,237.5 per month. Wages and salaries in excess of these
amounts are not counted when calculating health and nursing
care insurance contributions.
Employees may opt for private health and nursing care insurance
instead of public insurance if their gross annual salary exceeds
€ 56,250. Employees who opt for private health insurance are
usually legally entitled to a tax-free reimbursement from the em-
ployer up to the maximum contribution payable by the employer
under the public system.
In general, the public health insurance system covers the em-
ployee and his or her family and provides benefts that include
medical and dental treatment, prescription medicines, and under
certain conditions glasses (i.e. For children under 18 years),
preventive examinations, maternity care, hospitalization, and
surgery. However, some restrictions do apply. The nursing care
insurance system provides long-term care benefts.
EU Forecast
euf:ba.18g:179/nws-01