Pay slip
This page provides crucial information on salary and remuneration payments and explains components of your pay slip. Some of the information provided is from the staff portal of the City of Hamburg.
Payroll processing
Remunerations will be processed either mid-month, at the end of the current month, or at the beginning of the following month, depending on whether you are a pay scale employee or civil servant.
The pay slip contains details of payroll processing. This includes your staff number (ID), salary and remuneration group, and details about statutory and further deductions or special payments.
All entries processed by the payroll due date will be included in the next payment. In addition to calculating the payment amount, mandatory analyses are also conducted. These analyses provide the tax office with information as to the amount of income tax payments, and health insurance providers as to the amount of health insurance payments. A sample pay slip explaining the most important aspects can be found under “Further information.”
Further information
Electronic income tax calculation details (ELStAM)
Your individual income tax calculation details are needed in order to ensure that the correct amount of income tax is withheld. These details are stored in the electronic income tax file, ELStAM (Elektronische LohnSteuerAbzugsMerkmale, electronic income tax calculation details).
Your tax identification number (tax ID) is necessary in order to access your individual income tax calculation details. Your date of birth and your tax ID are necessary for the transfer of tax information to the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt).
Furthermore, we must know whether this is your primary or secondary occupation. If this is not your primary occupation, your remuneration will be assessed in tax bracket 6 as a secondary occupation.
Further information
Social security insurance
Social security insurance guarantees a high degree of protection and security in German society. It is the central element of the social security net, and comprises five branches.
Please note: The following information does not apply to civil servants.
Health insurance
As of 2018, the statutory health insurance deduction comprises 14.6% of your gross salary. Monthly salaries of €4,425.00 and above do not require any further health insurance deductions. This health insurance deduction threshold is called the Beitragsbemessungsgrenze. It is subject to annual changes.
The employer’s contribution to the health insurance scheme is 7.3%. Employees cover 7.3%. If your health insurance provider requires an additional payment, the University will also deduct this during payroll processing.
Long-term care insurance
Your long-term care insurance correlates with the income threshold of your health insurance. You and your employer must each contribute 1.275%. In addition, you must pay a further 0.25% of your gross salary if you are older than 23 and have no children. Parents are exempt from this payment. As proof of parenthood you may submit your child’s birth certificate to the human resources department.
Statutory Pension Insurance Scheme
The statutory pension insurance deduction is 18.6%. From a gross monthly salary of €850 upwards, you and your employer each cover 50%. The Statutory Pension Insurance Scheme also has an income threshold. In the calendar year 2018 it is set at €6,500 per month. For incomes above this threshold the Statutory Pension Insurance Scheme does not require any further pension insurance contributions.
Unemployment insurance
The unemployment insurance deduction is 3% of the gross remuneration liable to contribution. You and your employer each cover 50%. The unemployment insurance requires deductions from the gross salary that is subject to the Statutory Pension Insurance Scheme up to the income threshold defined by the Pension Insurance.
Occupational accident insurance
The employer alone must cover all contributions to occupational accident insurance. This provides you with insurance for accidents which occur in the workplace.
Restcent-Aktion León—donate the cent amount of your net monthly income
Do you want to donate part of your income to a good cause? Participate in the Restcent campaign and donate the cent amount on your pay slip. About 25,000 employees of the Free and Hanseatic City of Hamburg donate the cent amounts of their incomes. This comes to about €13,000 each month. The money benefits development projects in Hamburg’s partner city León in Nicaragua.
If you would also like to donate, please complete the request form and submit it to the Human Resources Administration.
Further information
Forms