Age limits for the obligation to provide insurance

All earned income is reported to the Incomes Register, including remunerations paid to minors. The income earner's age affects the employer's obligation to provide insurance. If there is no obligation to provide insurance, report this to the Incomes Register on the same earnings payment report on which you report the wages paid.

The employer must pay

  • a health insurance contribution if the income earner is 16 to 67 years of age;
  • an earnings-related pension insurance contribution if the income earner is 17 to 67 years of age
  • an employer's unemployment insurance contribution if the income earner is 17 to 64 years of age.

The obligation to provide insurance begins at the beginning of the month following the month in which the income earner reaches the lower age limit. The obligation to provide insurance ends at the end of the month in which the income earner reaches the upper age limit.

There are no age limits for accident and occupational disease insurance.

If the income earner is younger than the lower age limit or older than the upper age limit for the obligation to provide insurance, this is an exception to insurance, which must be reported on the earnings payment report with the entry 'No obligation to provide insurance'.

In the Incomes Register's e-service, you can find this entry under 'Show detailed insurance data'. Select the insurance types for which there is no obligation to provide insurance, due to the income earner's age. This entry applies to all income types submitted on the report.