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By ancillary wages or wage additive costs the contributions are understood for the pension, ill, maintaining and unemployment insurance. These are paid ever to the half by the employee and by the employer. The ancillary wages were 2003 with approximately 42 per cent of the gross wage (old age pension insurance 19.5 per cent, health insurance on the average 14.3 per cent, nursing care insurance 1.7 per cent, unemployment insurance 6.5 per cent) up to the contribution assessment limit.
Ancillary wages are called on the one hand the content portions, which are carried together directly into the social security to flow and from employer and employee. On the other hand it means achievements, which alone the employer apart from the actual salary payment has to spend on the mechanism and the maintenance of a job.
This is to that extent of importance, when these costs of the enterprise must be calculatory seized, in order the entrepreneur an objective overview of the income/cost situation for business decisions to be e.g. met as the selling price calculation.
Ancillary wages are thus the costs, which carry employers and employees, and which as freely available income of the employee do not become market effective. Depending upon perspective thereby the employer contributions are seen to the social safety device of the employees either as additional gross income or as tied departure of the actually appropriate income. Historically the second aspect applies. The social safety device was introduced, in order to use inevitable wage increases become partly mandatorily for the safety device against individual life risks.
Naturally also a use faces the ancillary wages. Because the necessity for the insurance of social risks remains existing after omission of the employer portions (or the entire social insurance contributions), i.e. the employee would have to spend also after omission of the ancillary wages costs on the general life risks.
A general, equally an employee and an employer exculpatory ancillary wages lowering it leads animated however the demand economic situation to an increase of the freely available net wages of the employees, only if the lowering of the ancillary wages is not connected with a lowering of the social security benefits (pension, health insurance achievements and so on).
By the employers become the ancillary wages likewise the continuation of wage payment in the medical case, the tariff vacation and other additional according to tariff or singlecontractually agreed upon Zusatzleistungen (e.g. Percentages of profits, Christmas benefit, holiday pay, additional work and special extra charge payments, firm vehicle, reduced in price cafeteria meal or operating trip) counted. This definition is problematic, since all were developed this between the wage partners, in order to make compromises possible in the wage adjustment. They are thus a component of the wages.
On the other hand indirect costs, like proportionate current consumption, fall professional association contributions, build-legal changes or workstation-furnished writings-off under the ancillary wages, if they can be assigned clearly to a job.
In Germany and other countries the among other things following (obligation) contributions rank among the ancillary wages:
These contributions are carried in equal numbers by employer and employee.
To 100% the among other things following contributions are carried by the employer
The total contribution which can be carried from the employer to lies thereby with scarcely 23% of the gross wage of the employee up to two annually again determined contribution assessment limits. For content portions, which lie over a contribution assessment limit, no social insurance contributions result more.
The exact contribution height depends on the rate of contribution of the health insurance company freely selectable of the employee. The employee contributes further well 20% of its gross wage to the social security. In addition still achievements come for artificial dentures to carry prescription fees and quarter-moderate medical practice fees (at present at a value of 10 euro) by reform laws alone from the employee to are. In the nursing care insurance child lot pays 23 starting from that. Lebensjahr an addition of 0,25%. In Saxonia the contributory persons 1.35% pay (1.7%: 2 + 0.5%) of the contributory payment (up to the contribution assessment limit). In addition if necessary still the mentioned addition comes for child lots. But further work-free day is in Saxonia of the Buss and praying day. The social security contributions represent an obligation insurance and cannot also by agreement between employers and - to takers be excluded, if a insurance-requiring employer-employee relationship exists. The contribution of the employee is exhausted automatically with its monthly salary payment. Both the employee and the employer portion at the total social insurance contribution by the employer monthly to the responsible introduction place (health insurance company) are passed on. The introduction place distributes the total social insurance contribution on the individual social security institutions.
The employer pays the contribution for accident insurance directly to the responsible accident insurance carrier. This is usually a professional association.
In the illustration - as portion of the BNE - completely down the employees remaining net wages are and - salaries (dark blue) shown, over it are the so-called actual social insurance contributions of the employees, over it then the actual social insurance contributions of the employers. Together with the next size of, the wage taxes, then the employee payment results. The ancillary wages are thus only one part of labor costs altogether, which are shown by the employee payment.
(Entrepreneur near) Institut iw-Cologne speaks not of ancillary wages, but of personnel auxiliary costs. With the definitions it falls back to statistics of euro act. Therefore labor costs consist per performed working hour of the direct hourly wages ("direct pay") and the personnel auxiliary costs. The direct wages, thus the so-called direct pay, consist of the payment for performed work including the overtime bonuses, Schichtzulagen and regularly paid premiums.
The personnel auxiliary costs sit down from the remaining direct costs, which are contained in yearly earnings/services, and which indirect costs together. Among the direct personnel auxiliary costs among other things for work-free days (vacation and holidays), special payments rank the remuneration (e.g. Christmas benefit), other cash allowances and nature ral achievements.
As indirect personnel auxiliary costs the employer contributions the social security, the continuation of wage payment in the medical case, other expenditures of social kind and the costs of the professional training are made valid.
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