This article provides a summary of the contribution group key (BGRS) and typical combinations with the person group key (PGRS).

What is the Social Contribution Key (BGRS)?

The social contribution key (also known as Beitragsgruppenschlüssel or BGRS) is a four-digit combination of numbers that must be stated on all social insurance notifications. The key consists of these parts in this order:

Digit = Health insurance
Digit = Pension insurance
Digit = Unemployment insurance
Digit = Long-term care insurance

Example:
Social contribution key 9 1 1 1
Each digit indicates how the employee is liable to pay contributions towards social insurance (namely health insurance, pension insurance, unemployment insurance and long-term care insurance). This is necessary for the calculation of all applicable social insurance contributions. This allows social security contributions to be calculated, which are then deducted from the gross salary.

Below you will find an overview of the contribution group keys for various contribution groups and typical combinations with the person group key (PGRS).

Contribution group health insurance

Key	Is for...
0 – No contribution	Employees who are not subject to health insurance (example: People in compulsory internships, people who pay 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 do not have an entitlement to sickness benefit (example: Employees in the exemption phase of partial retirement, pensioners who continue to work).
6 – Lump sum contribution for mini-jobbers	Employees who are exempt from mandatory insurance contributions due to marginal employment. However, the employer has to make a lump sum payment.
9 – Voluntary contribution payer	Employees whose membership with a statutory health insurer is voluntary because their annual gross salary is higher than the annual earning threshold.

There are also contribution keys 4 and 5, which agricultural businesses use exclusively.

Contribution group pension insurance

Key	Is for...
0 – No contribution	Employees who are not subject to pension insurance and whose employer is not required to pay contributions (example: People in mandatory internships ().
1 – Full contribution	Employees who are subject to mandatory pension insurance. This key is also for people in mini-jobs who have chosen to not exempt themselves from the statutory pension insurance.
3 – Half contribution	People who receive a full pension 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-job employees	Employees who are exempt from compulsory contributions due to the marginal employment (provided they have completed an application for exemption. The employer has to make a lump sum contribution.

Contribution group unemployment insurance

Key	Is for...
0 – No contribution	The employer is also not required to pay any contribution (example: People in mandatory internships, people with mini-jobs).
1 – Full contribution	Employees who are compulsory insurance for unemployment ( ) (example: normal employees).
2 – Half contribution	Employees who have reached the eligibility age for the standard age pension. These are not subject to compulsory pension insurance. However, the employer has to pay their contribution share.

Contribution group care insurance

Key	Is for...
0 – No contribution	Employees who are not subject to nursing care insurance (example: People in mandatory internships, people with mini-jobs, people who pay into private nursing care insurance).
1 – Full contribution	Employees who are subject to mandatory long-term care insurance.
2 – Half contribution	Employees who are subject to mandatory insurance and who are entitled to assistance benefits with sickness and care according to civil service regulations. In this case, half the contribution rate for nursing care insurance applies (example: employed widows, widowers, and orphans of civil servants).

Typical Combinations

The following table shows typical examples and displays combinations of contribution group keys (BGRS) and person group keys (PGRS). The PGRS transmits basic data on the type of employment and the employee's social security status. You can find more information in our article: Social Insurance Group Keys.

SIGK (GERMAN: PERSONENGRUPPENSCHLÜSSEL )	SCK	Explanation
101	1 1 1 1	Employees who arefully subject to mandatory insurance. This key is used both for employees on a fixed salary as well as those compensated based on the 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 a status assessment procedure) and for persons 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 contributions to health and long-term care insurance 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. 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. 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, who are members of a private health insurance fund and have a professional pension plan. The contributions to health and long-term care insurance and the professional pension fund 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 €520.00 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 €520.00 in pay. The contributions to health and long-term care insurance may be paid by the employer or the employee; in both instances, the social contribution key is the same. They are exempt from unemployment insurance.
102	1 1 1 1	Trainees whose pay 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 applicable 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 €520.00 per month and who have been exempted from mandatory pension insurance at their own request. Also applies to secondary school students.
109	6 1 0 0	Employees in marginal employment with mandatory pension insurance (mini-job with contribution top-ups made by the employee) who earn up to €520.00 per month. Also applies to secondary school students.
109	0 5 0 0	Employees in marginal employment (mini-job) who earn up to €520.00 per month, have private health and long-term care insurance and have asked to be exempt from mandatory insurance. The contributions to health and long-term care insurance 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 top-ups made by the employee) who earn up to €520.00 per month and have private health and long-term care insurance. The contributions to health and long-term care insurance 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 0 0 0	Employees in marginal employment with a professional pension who earn up to €520.00 per month and have private health and long-term care insurance. The contributions to health and long-term care insurance and the professional pension fund 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 (exists if the employment is limited to a maximum of three months or 70 working dayswithin a calendar year ). Also applies to secondary school students.
120	3 1 1 1	Employees who receive a full pension due to their age before having reached the statutory retirement age, and who have statutory health insurance and waive their exemption from the pension 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 legal entities in accordance with a status determination procedure.

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