Module 123 min2654 wordsFree — no account
Who is insured, who registers and who pays
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 157 words · 2 min
Practical case
How much does the joinery contribute?
A joinery pays wages of 180,000 euros in the apportionment year; no employee is above the maximum annual earnings. The insurer has assigned it to hazard class 5. In a simplified example with invented figures, the insurer's apportionment target is 24 million euros and the sum of its contribution units is 8 billion. Special rules in the statutes are ignored. What are the contribution rate and the contribution?
Hint: First work out the contribution rate under section 167(2), then the joinery's contribution units.
Show the solution
Under section 167(2) SGB VII, the contribution rate is the apportionment target divided by the contribution units: 24,000,000 divided by 8,000,000,000 gives 0.003. The joinery's contribution units are its pay times its hazard class: 180,000 × 5 = 900,000. Under section 167(1) the contribution is 900,000 × 0.003 = 2,700 euros. A real notice may differ under the statutes; the mechanism stays the same.
Answer: Contribution rate 0.003; contribution €2,700
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