99. Who pays the contributions to social insurance in Germany?

Answer options

1. Employers and employees
2. Only employees
3. All citizens
4. Only employers

Explanation

Statutory social insurance (health, long-term care, pension, and unemployment) is financed on a parity basis by employers and employees under the Social Code (SGB IV) via a pay-as-you-go scheme; statutory accident insurance is financed exclusively by employers, with federal subsidies supplementing some branches. Contribution liability is tied to employment and membership, not to citizenship, which is why “all citizens” is legally incorrect. The options “only employees” or “only employers” contradict the parity principle, despite nuances (e.g., a childless surcharge in long-term care and contribution ceilings). This framework implements the Basic Law’s social state principle (Article 20(1)) as a form of solidaristic risk-sharing.