The Attributes "Social Insurance Group Key" and "Social Contribution Key"

In this article, we provide an overview of the attributes Personengruppenschlüssel (PGRS) and Beitragsgruppenschlüssel (BGRS) that are relevant in payroll processing.

 

General

All social insurance contributions must include two numeric keys when they are reported. For each employee, you will need to first provide the group they belong to, followed by the numbers that apply for (in this order): their health insurance, social security, unemployment insurance, and long-term care insurance.

Social insurance group key (SIGK)

The following is an overview of the possible social insurance group keys. These are based on the type of employment and the remuneration amount.

101 Regular employees subject to mandatory social security contributions Employees subject to full, mandatory social security contributions who do not fall within any other group.
(Also applicable to employees who receive a full disability pension and more than €450.00 in pay.)
102 Regular trainees Persons employed under a traineeship or apprenticeship contract in accordance with the Vocational Training Act who receive more than €325.00 in pay.
103 Employees in semi-retirement Employees in semi-retirement who are subject to mandatory social security contributions and employed on a part-time basis.
104 Contractors subject to mandatory pension insurance Self-employed persons who work commercially on behalf of and on account of tradespeople, non-profit companies or public companies at their own premises according to S. 12(1) Social Security Code IV.
105 Interns Persons subject to mandatory social security contributions who are employed while completing a compulsory pre-studies or post-studies internship (in accordance with effective study or examination regulations).
106 Student interns Students who are enrolled in a regular program of studies and are gainfully employed during their studies.
During the semester, they may not work for more than 20 hours per week; during the semester break, they may work full-time. (Alternatively, employment can be limited to a term of less than 3 months.)
107

Persons with a disability working in a recognized workshop or similar institution

Employees with a disability who work in a recognized workshop or similar institution, in a recognized workshop for persons with disabilities during an introductory period, or in vocational training.
108 Recipients of early retirement benefits Persons employed under an early retirement contract.
Subject to mandatory social security contributions except for unemployment insurance.
109

Persons in marginal employment pursuant to S. 8(1)(1) SGB IV (German Social Security Code)

Employees who receive regular monthly pay of less than €450.00 are considered to be in marginal employment (also referred to as "mini-jobs").
Note: Once such employees become subject to mandatory social security contributions when several marginal jobs are aggregated, social insurance group key 101 applies. For trainees, either group key 102 or 121 must be selected.
110 Short-term employees pursuant to S. 8(1)(2) SGB IV Persons who are employed for a period of no more than three months (if working 5 days per week) or 70 working days (if working less than 5 days per week) within a single calendar year are categorized as short-term employees (or also marginally employed).
Note: Short-term employment does not apply where employees work on a professional basis.
111 Persons in youth welfare institutions, vocational training centers or similar institutions for people with a disability Persons who work in vocational training centers or similar institutions for people with a disability, or in youth welfare institutions in order to prepare for gainful employment. 
112 Co-working family members in agriculture Persons employed in agriculture who are related to their employer by blood to a maximum of the third degree, by marriage to a maximum of the second degree, or who are foster children of their employer.
113 Part-time farmers Persons with other regular employment outside agriculture who run an agricultural business.
114

Part-time farmers – seasonally employed

Persons who run an agricultural business and are also employed outside agriculture on a fixed-term basis (probably 26 weeks).
116

Recipients of compensation allowance pursuant to FELEG (German law regulating the cessation of agricultural business activities)

Persons who receive compensation allowance pursuant to the German law regulating the cessation of agricultural business activities.
117

Persons in irregular employment not related to their occupation

Persons subject to mandatory social security contributions who are employed for less than week in a role not related to their regular occupation.
118

Persons in irregular employment related to their occupation

Persons subject to mandatory social security contributions who are employed for less than one week in a role related to their regular occupation.
119

Full age pensioners and recipients of other age-related pensions who are exempt from mandatory insurance

Employees who receive a full age pension or other age-related pension and are not subject to mandatory social security contributions.
120

Full age pensioners and recipients of other age-related pensions who are subject to mandatory social security contributions

Employees who receive a full age pension or other age-related pension and are subject to mandatory social security contributions.
121

Trainees whose pay does not exceed the low-income earners' limit pursuant to S. 20(3)(1)(1) SGB IV

Employees with a traineeship or apprenticeship contract in accordance with the Vocational Training Act who receive up to €325.00 in pay.
(Note: minimum salary for trainees/apprentices pursuant to S. 17 Vocational Training Act!)
122

Trainees at an external facility

Employees with a traineeship or apprenticeship contract in accordance with the Vocational Training Act who are trained by an independent training institution that is not part of a company.
123

Persons completing a voluntary social or environmental year or working in the federal volunteer service

Employees who are performing federal volunteer service or are completing a voluntary social or environmental year.
124

Employees who work from home and are not entitled to sick pay

Homeworkers according to S. 12(2) Social Security Code IV are persons who work commercially at their own premises on behalf of and on account of traders, non-profit companies or public corporations, also when they procure raw or auxiliary materials themselves or temporarily work on their own account.
127

Disabled persons employed in an integration project following employment at a recognized workshop

Physically or mentally disabled persons and persons with a mental illness who are employed in an integration project following employment in a recognized workshop for the disabled (according Social Security Code IX).
140

Mariners

Employees subject to full, mandatory social security contributions who do not fall within any other contribution group for maritime employees.
141

Regular maritime apprentices

Persons employed under a maritime traineeship or apprenticeship contract in accordance with the Vocational Training Act who receive more than €325.00 in pay.
142

Mariners in semi-retirement

Maritime employees who are subject to mandatory social security contributions and are employed on a part-time basis in semi-retirement.
143

Marine pilots

Maritime employees who work as marine pilots.
144

Maritime apprentices whose pay does not exceed the low-income earners' limit pursuant to S. 20(3)(1)(1) SGB IV

Employees with a maritime traineeship or apprenticeship contract in accordance with the Vocational Training Act who receive up to €325.00 in pay.
(Note: minimum salary for trainees/apprentices pursuant to S. 17 Vocational Training Act!)
149

Full age pensioners and recipients of other age-related pensions in marine employment who are exempt from mandatory social security contributions

Maritime employees who receive a full age pension or other age-related pension and are not subject to mandatory social security contributions.
150

Full age pensioners and recipients of other age-related pensions in marine employment who are subject to mandatory social security contributions

Maritime employees who receive a full age pension or other age-related pension and are subject to mandatory social security contributions.
190

Employees who are insured by statutory accident insurance only

These persons are completely exempt from contributions to the other branches of social insurance.
900

Employees not subject to reporting requirements (e.g. managing shareholders/partners)

Employees who are not subject to mandatory social security contributions as determined in a corresponding status determination process.

 

Social contribution key

The following is an overview of the individual digits in the 4-digit social contribution key which in Personio is also divided into four separate attributes with one digit each.

 

1. Contribution Group: Health Insurance

Key Description
0 – No contribution The employee is not subject to mandatory health insurance (e.g. interns or people making mandatory payments into private health insurance)
1 – General contribution Employees to whom the general contribution rate applies (employment is subject to mandatory insurance contributions)
3 – Reduced contribution Employees who are not entitled to sick pay (e.g. employees in partial retirement during the release phase, or pensioners continuing their employment)
6 – Lump sum contribution for mini-jobbers Because of the marginal employment, the employee is exempt from mandatory insurance contributions; the employer, however, has to make a lump sum payment.

9 – Voluntary contribution payer

For employees whose membership with a statutory health insurer is voluntary because their annual gross salary is higher than the annual earning limit.

 

Furthermore, there are contribution keys 4 and 5 which are used exclusively in agricultural businesses. Should you need this additional information, please contact our Service Team here

 

2. Contribution Group: Pension Insurance

Key Description
0 – No contribution The employee is not subject to mandatory pension insurance, and the employer is also not obliged to make contribution payments (e.g. mandatory interns).
1 – Full contribution The employee is subject to mandatory pension insurance. This key is also for mini-jobbers who have chosen to not exempt themselves from the statutory pension insurance.
3 – Half contribution Applies to recipients of the full pension payment after they have reached the statutory retirement age. Such recipients are not subject to compulsory pension insurance; the employer, however, has to pay their share of the contribution.
5 – Lump sum contribution for mini-jobbers Because auf the marginal employment, the employee is exempt from compulsory contributions (if they have completed an application for exemption). The employer has to make a lump sum contribution.

 

3. Contribution Group: Unemployment Insurance

Key Description
0 – No contribution The employer is not subject to mandatory contributions either (e.g. mandatory interns, mini-jobbers).
1 – Full contribution For employees who are subject to mandatory unemployment insurance (normal employees).
2 – Half contribution Applies to employees who have reached the eligibility age for the standard age pension. These are not subject to compulsory pension insurance; the employer, however, has to pay their contribution share.

 

4. Contribution Group: Long-Term Care Insurance

Key Description
0 – No contribution The employee is not subject to compulsory long-term care insurance (e.g. mandatory interns, mini-jobbers, or persons paying into private long-term care insurance funds).
1 – Full contribution The employee is subject to mandatory long-term care insurance (normal employee).
2 – Half contribution For employees who are subject to mandatory insurance and who are entitled to assistance benefits with sickness and care according to civil service regulations, half the contribution rate applies (e.g. employed widows, widowers and orphans of civil servants).

 

Typical Combinations

SIGK SCK Explanation
101 1 1 1 1 Employees who are fully subject to mandatory insurance. This key is used both for employees on a fixed salary as well as those compensated based on hours worked (time wages). Likewise, the key applies for non-controlling (employed) managing directors (who do not have to be reported as exempt from social insurance with SIGK 900, based on their status assessment procedures), and for interns who are completing a voluntary internship.
101 9 1 1 1 Employees whose pay exceeds the annual remuneration threshold and who are voluntary members of a statutory health insurance fund (voluntary contribution payers). The employer deducts and then pays the contribution to the insurance.
101 0 1 1 0

Employees whose pay exceeds the annual remuneration threshold and have private health and long-term care insurance. The employer makes a subsidy contribution. The full contribution to the insurer may be paid by the employer or the employee; in both instances, the social contribution key is the same.

101 0 1 1 1 Employees whose pay exceeds the annual remuneration threshold and who are voluntary members of a statutory health insurance fund (self-payers). The employer pays the employee the employer contribution to health and long-term care insurance.
101 1 0 1 1 Employees who are fully subject to mandatory insurance and have a professional pension plan (professional pension funds). The contributions to the pension fund carrier may be paid by the employer or the employee; in both instances, the social contribution key is the same.
101 9 0 1 1 Employees whose pay exceeds the annual remuneration threshold, who are voluntary members of a statutory health insurance fund (voluntary contribution payers) and have a professional pension plan (professional pension funds). The contributions to the pension fund carrier may be paid by the employer or the employee; in both instances, the social contribution key is the same.
101 0 0 1 0 Employees whose pay exceeds the annual remuneration threshold are members of a private health insurance fund and have a professional pension plan (professional pension funds). The contributions to the health and long-term care insurer and the pension fund carrier may be paid by the employer or the employee; in both instances, the social contribution key is the same.
101 1 1 0 1 Secondary school students with statutory health insurance who are subject to mandatory social insurance and receive more than €450.00 in pay. They are exempt from unemployment insurance.
101 0 1 0 0 Secondary school students with private health insurance who are subject to mandatory social insurance and receive more than €450.00 in pay. The contributions to the insurer may be paid by the employer or the employee; in both instances, the social contribution key is the same. These students are exempt from unemployment insurance.
102 1 1 1 1 Trainees whose remuneration exceeds €325.00.
105 1 1 1 1 Persons subject to mandatory social security contributions who are employed while completing a compulsory pre-studies or post-studies internship (in accordance with effective study or examination regulations).
106 0 1 0 0 Student interns (maximum 20 hours per week, except during the semester break)
109 6 5 0 0 Employees in marginal employment (mini-job) who earn up to €450.00 per month and where the employee has asked to be exempt from mandatory insurance. Also applies to secondary school students.
109 6 1 0 0 Employees in marginal employment with mandatory pension insurance (mini-job with contribution increases made by the employee) who earn up to €450.00 per month. Also applies to secondary school students.
109 0 5 0 0 Employees in marginal employment (mini-job) who earn up to €450.00 per month, have private health and long-term care insurance and where the employee has asked to be exempt from mandatory insurance.The contributions to the insurer may be paid by the employer or the employee; in both instances, the social contribution key is the same. Also applies to secondary school students.
109 0 1 0 0 Employees in marginal employment with mandatory pension insurance (mini-job with contribution increases made by the employee) who earn up to €450.00 per month and have private health and long-term care insurance. The contributions to the insurer may be paid by the employer or the employee; the social contribution key is the same in either case.Also applies to secondary school students.
109 0 0 0 0 Employees in marginal employment with a professional pension plan (professional pension funds) (mini-job with contribution increases made by the employee) who earn up to €450.00 per month and have private health and long-term care insurance.The contributions to the health and long-term care insurer and the pension fund carrier may be paid by the employer or the employee; in both instances, the social contribution key is the same.
110 0 0 0 0 Short-term employment (for employment relationships not exceeding three months or 70 working days within a calendar year). Also applies to secondary school students.
119 3 3 0 1

Employees who receive a full age pension after having reached the statutory retirement age and who are insured in statutory health insurance.
The employee is exempt from contributions to pension and unemployment insurance; the employer is only exempt from contributions to unemployment insurance.

120 3 1 1 1 Employees who receive a full age pension before having reached the statutory retirement age, and who are insured in statutory health insurance and waive their exemption from the pension insurance.
120 3 1 0 1 Employees who receive a full age pension after having reached the statutory retirement age, who are insured in statutory health insurance and waive their exemption from the pension insurance.
They are exempt from contributions to unemployment insurance.
190 0 0 0 0 Students in a mandatory interim internship (subject to mandatory statutory accident insurance only).
900 0 0 0 0 (Controlling) managing shareholders according to a status determination procedure

 

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