If you as an employer have no more than 30 employees, you pay the so-called U1 levy. In return, you will be reimbursed for part of your expenses for continued payment of remuneration in the event of illness from the continued remuneration insurance. The amount of the reimbursement depends on the U1 reimbursement rate you choose. Which one makes most sense to choose?
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The health insurance fund with which your employee is insured is always responsible. The law provides for reimbursement of 80 percent of the remuneration continued to be paid due to the illness and the employer's social security contributions thereon. But health insurers can deviate from this in their bylaws. Many even offer a choice of reimbursement rates. As a result, the apportionment rates for the respective reimbursement rates also differ, of course. In the case of several reimbursement rates, the health insurance fund determines one as the so-called standard rate. This automatically applies if an employer does not opt for a different rate.
As an employer, you can choose the U1 reimbursement rate each year. However, the selected rate remains valid for the calendar year and - if you do not change it - for the following calendar years. And you can only ever change the reimbursement rate at the beginning of a calendar year, and no later than the due date for the January contribution. For 2022, your declaration must therefore be received by the health insurance fund by January 27 at the latest.
Important: If you want to change the U1 reimbursement rate, you must do so separately for each health insurance fund to which you pay contributions for your employees. Of course, you can also choose different rates in each case.
Incidentally, you do not have such a choice for the U2 levy (maternity expenses). This is because a reimbursement rate of 100 percent is prescribed by law.
Which reimbursement rate is right for you?
On the one hand, it's a calculation, on the other hand, it's a bit of a gamble. A low reimbursement rate always makes sense if your employees' sickness rate is also low. You'll then save on the pay-as-you-go amounts each month. If the sickness rate in your company is high, a higher reimbursement rate naturally makes sense.
But beware: If the situation changes, for example if the sickness rate in your company suddenly increases, the selected low reimbursement rate will remain in effect - at least for the current calendar year. It's also worth looking at whether there are differences among employees in a particular health insurance fund. If so, you could choose a higher or lower U1 reimbursement rate only there.
Tip: Some health insurers offer an online calculator that you can use to calculate the most favorable reimbursement rate for you - at the moment.
When / how to chose the reimbursement rate?
Whenever a new employee with a different health insurance company enters the employment relationship with the company, the company is contacted by the employee's health insurance company and can choose the reimbursement rate within the framework.