The contribution to the Berufsgenossenschaft is paid by the employer alone: under section 150 SGB VII the business owner is liable, and employees pay nothing. The Berufsgenossenschaft contribution is calculated under section 167 SGB VII from the payroll total, the hazard class of the business and the contribution rate. For office businesses it amounts to a few euros per 1,000 euros of gross pay.
The Berufsgenossenschaft contribution is the annual contribution with which a business finances the statutory accident insurance of its employees. It covers medical treatment, rehabilitation and pensions after occupational accidents, commuting accidents and occupational diseases, and at the same time replaces the employer's liability towards its employees. Which Berufsgenossenschaft is responsible for your business is explained in DGUV and Berufsgenossenschaft for offices.
Who pays the Berufsgenossenschaft?
Under section 150(1) SGB VII the person liable to pay is the business owner whose business insured persons work for. There is no employee share, and the contribution does not appear on any payslip. The common misconception that employees pay into the Berufsgenossenschaft through their wages comes from comparing it with the other branches of social insurance.
Health, long-term care, pension and unemployment insurance are in principle funded jointly by employers and employees. Statutory accident insurance is the exception because it replaces the employer's civil liability: after an occupational accident the Berufsgenossenschaft pays, and under section 104 SGB VII the employer is only liable to the injured employee for intent or an accident on an insured route.
| Branch | Who pays | Deducted from wages |
|---|---|---|
| Health insurance | Employer and employees, in principle half each | yes |
| Long-term care insurance | Employer and employees, childless surcharge employees only | yes |
| Pension insurance | Employer and employees, half each | yes |
| Unemployment insurance | Employer and employees, half each | yes |
| Accident insurance (Berufsgenossenschaft) | Employer alone under section 150 SGB VII | no |
Two special cases affect office businesses. Business owners themselves are not insured by law at the Verwaltungs-Berufsgenossenschaft (VBG); they can take out voluntary insurance under section 6 SGB VII and then pay their own contribution under section 150(1) sentence 2 SGB VII. With temporary agency work, the hiring company is liable for the agency's contribution under section 150(3) SGB VII in conjunction with section 28e SGB IV.
How is the Berufsgenossenschaft contribution calculated?
Under section 167 SGB VII the contribution results from three figures: payroll times hazard class gives the contribution units, contribution units times contribution rate divided by 1,000 give the contribution. The business reports the payroll, the hazard tariff sets the hazard class, and the Berufsgenossenschaft sets the contribution rate anew every year.
Payroll. The payroll total is the sum of gross earnings of all insured persons in the calendar year. Under section 153(2) SGB VII earnings per person only count up to the maximum annual earnings set in the statutes. At the VBG the maximum annual earnings are 120,000 euros.
Hazard class. The hazard class is the risk indicator of a sector. Under section 157 SGB VII each Berufsgenossenschaft sets a hazard tariff that groups businesses into tariff positions and calculates the hazard class from the ratio of benefits paid to earnings. In the VBG hazard tariff from 1 January 2022, financial services are at 0.47, information and communication at 0.52 and consulting including law and tax firms at 0.63.
Contribution rate. The contribution rate spreads the funding requirement across all members: under section 167(2) SGB VII the levy target is divided by the sum of all contribution units. The VBG contribution rate for the 2025 levy year is 4.40 euros, as in the previous year.
Burden sharing. The commercial Berufsgenossenschaften share their pension burdens under sections 176 et seq. SGB VII. At the VBG, burden sharing by payroll for 2025 costs 1.7851 euros per 1,000 euros of payroll, with an allowance of 270,000 euros. The VBG minimum contribution is 48 euros per business.
Three office businesses calculated
The examples use the VBG figures for the 2025 levy year: contribution rate 4.40 euros, burden sharing by payroll 1.7851 euros per 1,000 euros above the 270,000 euro allowance. They exclude the share of burden sharing by new pensions and any surcharges. Only your contribution notice is binding.
| Business | Payroll | Hazard class | Main contribution | Burden sharing payroll | Total | Per employee |
|---|---|---|---|---|---|---|
| Tax firm, 8 employees | 400,000 euros | 0.63 | 1,108.80 euros | 232.06 euros | 1,340.86 euros | 167.61 euros |
| Agency, 30 employees | 1,800,000 euros | 0.52 | 4,118.40 euros | 2,731.20 euros | 6,849.60 euros | 228.32 euros |
| Consultancy, 120 employees | 7,140,000 euros | 0.63 | 19,792.08 euros | 12,263.64 euros | 32,055.72 euros | 267.13 euros |
Tax firm, 8 employees. 400,000 euros times 0.63 gives 252,000 contribution units; times 4.40 euros divided by 1,000 gives 1,108.80 euros. For burden sharing, 130,000 euros above the allowance count, which is 232.06 euros.
Agency, 30 employees. 1,800,000 euros times 0.52 gives 936,000 contribution units and a main contribution of 4,118.40 euros. Burden sharing on 1,530,000 euros comes to 2,731.20 euros.
Consultancy, 120 employees. Gross pay totals 7,200,000 euros, and one managing director earns 180,000 euros. Only 120,000 euros are reported for that person, so the payroll total falls to 7,140,000 euros. Main contribution 19,792.08 euros, burden sharing on 6,870,000 euros 12,263.64 euros.
For comparison: occupational safety and occupational health care under DGUV Regulation 2 usually costs an office business more than the contribution itself. The order of magnitude is shown in What does a safety specialist cost?.
Payroll report, notice and advance: the annual cycle
Under section 152 SGB VII the contribution is set retrospectively by levy, i.e. only after the calendar year has ended. It is based on the payroll report, which the business submits electronically under section 99 SGB IV by 16 February of the following year. During the current year the Berufsgenossenschaft collects advances under section 164 SGB VII.
| When | Step | Legal basis |
|---|---|---|
| by 16 February | Submit payroll report with earnings and hours worked in the previous year electronically | section 165 SGB VII, section 99 SGB IV |
| April (VBG) | Contribution notice for the previous year and advance notice for the current year | sections 164, 168 SGB VII |
| 15th of the month after notification (VBG) | Contribution due, then a late payment surcharge of 1 percent per month started | section 24 SGB IV |
| ongoing, at least 5 years | Keep records for the payroll report | section 165(4) SGB VII |
The payroll report must come from certified payroll software or a certified completion aid. Usually payroll accounting or the tax adviser handles it. If the report is missing or wrong, the Berufsgenossenschaft may estimate under section 165(3) SGB VII and correct a notice retrospectively under section 168(2) SGB VII.
Surcharges: how accidents raise the contribution
Under section 162 SGB VII the commercial Berufsgenossenschaften must impose surcharges or grant discounts depending on a business's insured events. Commuting accidents are disregarded. The VBG uses a surcharge procedure under section 29 of its statutes that only affects businesses with a clearly above-average burden.
The VBG awards points for the previous year: 1 point per reportable occupational accident costing more than 10,000 euros, 50 points per new accident pension, 100 points per fatal occupational accident. If the burden is more than 100 percent above the tariff position average, the surcharge is 2.5 percent of the contribution, above 200 percent it is 5 percent. For the consultancy with 120 employees that would be 494.80 euros or 989.60 euros on the main contribution.
In an office the surcharge rarely matters much. Proper accident reporting matters more; its deadlines are explained in Occupational accident in the office. In addition, insurers may grant bonuses for effective prevention under section 162(2) SGB VII.
How to check your contribution notice
A contribution notice can be recalculated in half an hour. The most common errors are a wrong tariff position after a change in business model and earnings reported above the maximum annual earnings. Both have an effect for years if nobody notices.
- Compare the classification notice: Compare tariff position and hazard class with the actual business purpose.
- Cross-check the payroll report: Compare the payroll total with payroll accounting and check the cap at the maximum annual earnings.
- Recalculate: Calculate payroll times hazard class times contribution rate divided by 1,000 yourself and check burden sharing separately.
- Check any surcharge: Go through the accidents it is based on; commuting accidents do not count.
- Note deadline and payment: Take due date and objection deadline from the notice and plan the advance payment.
If the business purpose has changed, the Berufsgenossenschaft must be informed within four weeks under section 192(2) SGB VII. Mail from the Berufsgenossenschaft that does not concern the contribution is explained in Letter from the Berufsgenossenschaft.
Paying the contribution does not mean duties are met
The contribution pays for insurance cover; the prevention duties remain. Under sections 17 to 20 SGB VII the Berufsgenossenschaft monitors risk assessment, instruction, first aid and care by an occupational physician and a safety specialist. How robust your organisation would be during a visit is shown by the VBG risk check.
Safety Club provides office and administrative businesses with an on-site safety specialist plus digital, audit-proof documentation. We are happy to discuss your organisation in an initial consultation.
This article is general guidance and does not replace individual legal or tax advice. The current versions of SGB VII and SGB IV as well as the statutes, hazard tariff and contribution notice of your responsible Berufsgenossenschaft are authoritative. The calculation examples are based on published VBG figures for the 2025 levy year.
