Social security contributions

If you have been awarded a research grant or scholarship, you are exempt from having to pay social security contributions. If, however, you are employed in Germany, you will have to pay the normal social security contributions. These cover pension, unemployment, nursing care, health and accident insurance, and are normally split 50/50 between the employer and the employee.

Statutory accident insurance is an exception. The employer pays this in full. Your social security insurance contributions will be deducted at source from your gross earnings. This is done directly by the employer, who registers you with your chosen health insurance company. The health insurance company will then inform all the other social security departments.

You can find further information on the following websites: www.deutsche-sozialversicherung.de www.euraxess.de

Taxes

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Do you have to pay taxes in Germany? This depends on the nature of your contract with the host institute. If you have received a grant or scholarship from a public institution in your home country for the duration of your research stay in Germany, you may, under certain circumstances, be exempt from taxation under German income tax law. Please ask your sponsor beforehand whether this applies to you.

If your research stay is based on an employment contract in Germany and lasts more than 6 months, you will automatically be required to pay income tax. If you stay for less than 6 months, your income will be taxed in your own country. Many countries have agreements that allow you to pay tax in your home country – so-called "reciprocal tax agreements" – which determine in which country the taxes have to be paid. You should check whether such an agreement applies in your case and, if so, where it is best for you to pay your taxes. Your employer’s HR or personnel department will be able to answer general questions on taxation.

You can find further information on the following websites: www.steuerliches-info-center.de www.euraxess.de