Beitragsgruppenschlüssel (Contribution group key)

The Contribution Group Key (in German: Beitragsgruppenschlüssel, abbreviated BGRS) is a four-digit numeric code used in German payroll and social security systems. It defines an employee’s social insurance obligations and is mandatory on all social security notifications (e.g., wage tax reports, DEÜV transmissions). Each digit corresponds to one of four major social insurance categories:

  • Health insurance
  • Pension insurance
  • Unemployment insurance
  • Long-term care insurance

Each digit of the BGRS is selected based on the employee’s specific insurance status in the corresponding area. The code enables employers and authorities to correctly calculate and allocate contributions to Germany’s statutory social security systems.

Structure of the BGRS

A typical BGRS looks like this: 1 1 1 1

Each digit has a specific meaning:

  • First digit: Health Insurance status
  • Second digit: Pension Insurance status
  • Third digit: Unemployment Insurance status
  • Fourth digit: Long-Term Care Insurance status

For example: BGRS = 9 1 1 1

This code indicates the employee is:

  • Voluntarily insured in the statutory health insurance scheme as a company payer
  • Fully subject to pension insurance
  • Fully subject to unemployment insurance
  • Fully subject to long-term care insurance

Component Codes and Their Meanings

Health Insurance Codes:

  • 0 – No contribution (e.g., privately insured or exempt)
  • 1 – General contribution (statutory compulsory insurance)
  • 3 – Reduced contribution (e.g., no sick pay entitlement)
  • 6 – Flat-rate employer contribution for mini-jobs
  • 9 – Company payer (voluntary statutory insurance due to high income)

Pension Insurance Codes:

  • 0 – No contribution (e.g., internships without pension coverage)
  • 1 – Full contribution (regular employees and non-exempt mini-jobs)
  • 3 – Half contribution (e.g., working retirees, employer pays only)
  • 5 – Flat-rate employer contribution for mini-jobs with exemption

Unemployment Insurance Codes:

  • 0 – No contribution (e.g., mini-jobs, short-term employment)
  • 1 – Full contribution (regular employees)
  • 2 – Half contribution (e.g., working retirees, employer pays only)

Long-Term Care Insurance Codes:

  • 0 – No contribution (e.g., private long-term care insurance)
  • 1 – Full contribution (regular employees)
  • 2 – Half contribution (e.g., civil servant widows, orphans)

Important Clarification

The BGRS should not be confused with the Personal Group Key (PGRS), which defines the employee’s employment type and social security classification (e.g., student, intern, managing director).

Common Combinations and Use Cases

  • 1 1 1 1 – Standard for fully insured employees in all four categories.
  • 0 1 1 0 – Employee with private health and care insurance, but statutory pension and unemployment insurance.
  • 6 5 0 0 – Mini-job with flat-rate contributions for health and pension, exempt from unemployment and care insurance.
  • 0 0 0 0 – Fully exempt from all contributions (e.g., short-term workers or managing partners with insurance-exempt status).

Each BGRS must be paired with the corresponding PGRS to give the full employment and insurance profile. For example:

  • PGRS 101, BGRS 1 1 1 1 – A regular employee fully subject to all four insurances.
  • PGRS 109, BGRS 6 5 0 0 – A mini-jobber with contribution exemptions.

Purpose and Importance

The BGRS allows software systems, payroll departments, and social insurance agencies to:

  • Accurately determine contribution obligations
  • Ensure proper deductions from gross salary
  • Automate monthly social insurance filings
  • Allocate employer and employee shares correctly

Misuse or incorrect reporting of the BGRS can lead to incorrect contributions, legal penalties, or delays in insurance processing.