Key

Is for...

0 – No contribution

Employees who are not subject to mandatory health insurance (e.g. people performing compulsory internships or people who pay their contributions 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

Employees who are exempt from mandatory insurance contributions due to marginal employment; the employer, however, 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.

Key

Is for...

0 – No contribution

Employees who are not subject to mandatory pension insurance and for whom the employer is also not obliged to make contribution payments (e.g., interns performing compulsory internships).

1 – Full contribution

Employees who are subject to mandatory pension insurance. This key is also for employees in mini-jobs who have chosen to not exempt themselves from the statutory pension insurance.

3 – Half contribution

Persons 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.

Key

Is for...

0 – No contribution

The employer is not subject to mandatory contributions either (e.g. people performing compulsory internships or in a mini-job).

1 – Full contribution

Employees who are subject to mandatory unemployment insurance (e.g., regular employees).

2 – Half contribution

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.

Key

Is for...

0 – No contribution

Employees who are not subject to mandatory long-term care insurance (e.g. persons performing compulsory internships or persons who pay their contributions into a private 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. Half the contribution rate applies (e.g. employed widows, widowers, and orphans of civil servants).

PGRS

BGRS

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 PGRS 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 earning 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 insurer.

101

0 1 1 0

Employees whose pay exceeds the annual earning threshold and who 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 earning threshold and who are voluntary members of a statutory health insurance fund (self-payers). The employer pays their contribution to health and long-term care insurance to the employee.

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 (the "Versorgungswerk") 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 earning 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 (the "Versorgungswerk") 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 the health and long-term care insurer and the pension fund carrier (the "Versorgungswerk") 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 a salary of more than €520.00. 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 a salary of more than €520.00. 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. These students 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 been exempted from mandatory pension insurance at their own request. 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. This 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. The social contribution key is the same in either case. This also applies to secondary school students.

109

0 0 0 0

Employees in marginal employment with a professional pension plan 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 pension fund (the "Versorgungswerk") 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). This 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 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.

120

3 1 0 1

Employees who receive a full pension due to their age after having reached the statutory retirement age, who have 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.