Additional personnel expenses

Also known as: second wage

The incidental personnel costs are those additional burdens that an employer pays in addition to the gross salary paid. The employer is obliged to make payments on the basis of statutory or collective bargaining provisions.

The most important ancillary personnel costs are the employer's contributions to health and pension insurance, which are also shown directly on the wage and salary slips. In addition, there are many other taxes (e.g. contributions to the employers' liability insurance association), the amount of which is also based on the gross wages paid.

The terms “non-wage costs” or “non-wage labor costs” are used as equivalent

Development of incidental personnel costs

In contrast to other highly developed countries (e.g. the USA where statutory health insurance for all employees has only recently been implemented), social insurance has been an integral part of the establishment of the Federal Republic of Germany.

Mit einem Arbeitsvertrag bekommt der Arbeitnehmer ein umfangreiches Bündel an Zahlungen und Ansprüchen an die Sozialsysteme. Das Sozialstaatsprinzip wurde in der Art und Weise verwirklicht, dass Arbeitgeber und Arbeitnehmer anfangs jeweils die Hälfte der jeweiligen Abgaben zahlten. Daraus ist der Begriff der „paritätischen financing“ entstanden.

In a rough estimate, one can say that the ancillary wage costs have now reached well over 40% of the gross wage bill and therefore make the cost of a person-hour more expensive, especially in an international comparison.

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