Pension insurance, health insurance, unemployment insurance, nursing care insurance, accident insurance, maternity insurance, and insolvency insurance are the seven components of the German Social Security System. Except for accident, maternity, and insolvency insurance, which are covered solely by the employer, contributions to those insurances are split equally between the employer and the employee. In total, the employer can expect to contribute approximately 20.7 percent of the employee's salary to social security.
Social security contributions, on the other hand, are only deducted up to a certain amount. In 2021, the maximum amount for statutory pension and unemployment insurance is 7,083 € (West) and 6,667 € (East) per month, and the maximum amount for statutory health insurance is 4,837 €.
Furthermore, employers frequently provide additional supplementary insurance benefits. Companies provide supplemental benefits based on collective bargaining agreements, corporate culture, and the nature of the professions.