All employers are obliged to join the Employers' Mutual Insurance Association and pay an annual contribution. They are reimbursed 80 % of the wages paid to their employees during the Lohnfortzahlung. This period lasts an average of 13 weeks per calendar year during which the National Health Fund does not intervene in this risk.
Members are divided into 4 contribution classes according to their financial absenteeism rate. The latter is the ratio between the reimbursements of the Employers' Mutual Insurance Company and the contribution mass. For the year 2022, it is defined by the fraction constituted:
- in the numerator by the sum of the amounts reimbursed between the years 2018 and 2020 and
- in the denominator by the contribution base for the same period.
Absences due to accidents at work or occupational diseases, maternity leave, foster care leave, leave for pregnant and nursing women, or leave for family reasons are not taken into account.
