Which contributions to unemployment and disability insurance can I specify?
Contributions to voluntary insurance against unemployment and occupational disability can be claimed.
Anyone who has taken out voluntary occupational disability insurance can claim the contributions as special expenses in their tax return.
However, these contributions are only recognised if the maximum amount for "other insurance" of 1.900 Euro for employees and pensioners and 2.800 Euro for self-employed persons has not yet been exhausted with contributions to basic health and nursing care insurance.
Which contributions to unemployment and disability insurance can I specify?
Is voluntary occupational disability insurance worthwhile?
Since the reform of the state pension in 2001, there have also been changes to the statutory occupational disability insurance. For anyone born after 2 January 1961, there is practically no statutory occupational disability insurance. This is because the distinction between statutory occupational and incapacity insurance no longer applies.
Instead, there is a two-tiered disability pension, which depends solely on whether the insured person can still work at all, regardless of their previous occupation and current job market prospects.
Those who could work three to six hours a day - in any job - receive half the disability pension. The full disability pension, which corresponds to the previous incapacity pension, is only available to those who cannot be expected to work three hours a day.
This regulation does not apply to all pension-insured persons born before 2 January 1961. For them, occupational protection still applies. They receive half the incapacity pension if they can no longer work in their previous occupation. Younger employees can only receive a disability pension if they are generally only able to work in a limited capacity or not at all. However, if it can be proven that no part-time position can be found, those who are actually only entitled to half the disability pension due to their daily capacity could also receive a full - labour market-related - disability pension.
In addition, you must have paid contributions for at least five years to be entitled to the statutory pension at all. During the first nine years of an occupational disability, the claims are only temporary. Every three years, it is checked whether the insured person is able to work again.
All employees who can still work at least six hours a day in any job - and this is often assumed - will not receive a single cent from the pension fund.
Insure against occupational disability privately
To maintain your standard of living in the event of occupational disability, it is almost essential to take out additional private occupational disability insurance. The earlier you decide on occupational disability insurance, the lower the monthly premiums.
In addition, the entry barriers increase with age. Insurers often require health checks or refuse to conclude a contract altogether. Many insurance companies offer occupational disability cover as a standalone policy. Premiums and benefits vary greatly, so compare the offers carefully.
However, the standalone contract is not necessarily the cheapest. Those with dependents are best advised to opt for term life insurance with an occupational disability supplement. This combined contract is usually only slightly more expensive, often even cheaper than the standalone policy. In addition to the occupational disability pension, the double package also ensures the provision for dependents in the event of death.
This option is also recommended for trainees and students who will start a family later, even if the term life insurance is not yet needed. Less recommended, however, is the endowment life insurance with an occupational disability supplement. This combines the benefits of occupational disability and life insurance with a savings plan. In the event of invalidity, the insurance company takes over the savings contributions, so retirement provision is secured even in the event of occupational disability.
However: The premiums for endowment life insurance are very high. Although you can suspend payments for a while if necessary, you will lose the occupational disability cover during this time. So, opt for term life insurance with an occupational disability supplement and a separate retirement programme.
Is voluntary occupational disability insurance worthwhile?
How can I take out voluntary unemployment insurance?
Voluntary unemployment insurance for the self-employed
Self-employed individuals working at least 15 hours per week have the option to voluntarily insure against unemployment. This is referred to as "insurance on request". The prerequisite is that you were employed in a position subject to compulsory insurance for at least 12 months within the two years prior to starting your self-employment. Alternatively, receipt of wage replacement benefits (e.g. unemployment benefit) is accepted, regardless of the duration.
Important deadline:
The voluntary insurance must be applied for within three months of starting self-employment.
Contribution amount
The monthly contribution for voluntary unemployment insurance is based on the reference value of social insurance:
- Reference value West (2024): 3,535 Euro/month
- Reference value East (2024): 3,465 Euro/month
Benefits in the event of unemployment
If the self-employment fails, the insured person receives benefits from the unemployment insurance. The amount of unemployment benefit is usually calculated based on the previous gross salary as an employee, provided you were employed in a position subject to compulsory insurance for at least 150 days in the last two years.
If these 150 days cannot be proven, the unemployment benefit is determined based on a fictitious income. This is based on professional qualifications and is set by the employment agency.
Insurance for caregivers
Since 2017, there has been a compulsory insurance for caregivers (§ 26 para. 2b SGB III):
- Compulsorily insured are persons who give up their professional activity to care for relatives with care level 2 to 5 (at least 10 hours per week spread over two days).
- Prerequisite: The caregiver must have been employed in a position subject to compulsory insurance or registered as unemployed before the caregiving activity.
- The contributions to unemployment insurance are paid by the care fund.
The contributory income for caregivers is 50% of the monthly reference value. In 2024, this is:
- Old federal states: 3,535 Euro
- New federal states: 3,465 Euro
Insurance during parental leave
Parents who take parental leave according to § 15 BEEG after their child's third year can also voluntarily insure themselves in unemployment insurance since 1.8.2016 (§ 28a para. 1 no. 4 SGB III).
How can I take out voluntary unemployment insurance?
