Payroll setup in Germany

What is the German Hazard Tariff (Gefahrtarif)

The hazard tariff is a statute of a German commercial professional association. It is used to calculate the accident insurance contribution for individual companies for which the professional association is responsible.

The assessment of the contribution to accident insurance based on the accident risk based on the hazard tariff serves to prevent work accidents and occupational diseases. It is intended to favor those entrepreneurs who ensure the least dangerous working conditions in the long term. By favoring the contribution, the concept of prevention can be incorporated into the entrepreneurial calculation and can also be “worthwhile” for the entrepreneur, who is otherwise exempt from liability in the employment relationship through accident insurance

The hazardous tariff is decided by the association of representatives of the professional association as an autonomous statutory right. In practice, however, the decision is prepared by the administration of the professional association (contribution section).

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