Monthly data on expenditure, revenue and the overall balance of social security funds are published by the social security providers or the competent federal ministries.
As regards the individual social security providers, different accounting rules apply. The data of the Federal Employment Agency are based on a cameralistic (cash-based) accounting system.
Contrary to quarterly cash statistics, the total calculated for the core budgets of social security funds is an unconsolidated aggregate because information on payments between the social security providers is not available on a monthly basis. The data for core budgets and extra budgets cannot be aggregated to give a total for the subsector social security funds because the necessary information for the consolidation of payments between core budgets and extra budgets is not available on a monthly basis.
Statutory health insurance
Data on statutory health insurance are published each month on the website of the Federal Ministry of Health. Monthly data are calculated by the National Association of Statutory Health Insurance Funds (“GKV-Spitzenverband”), based on available actual data and information from the statutory health insurance group of assessors (“GKV-Schätzerkreis”) about the development of expenditure and revenue of health insurance. Amounts are estimated only for health insurance as a whole, not for individual health insurance funds. Agricultural health insurance funds are covered. Data for the Health Fund (“Gesundheitsfonds”) are included on a consolidated basis.
Statutory long-term care insurance
Data on statutory long-term care insurance are published each month on the website of the Federal Ministry of Health. The data are compiled from monthly cash statistics of statutory long-term care insurance. Data for the Equalisation Fund (“Ausgleichsfonds”) are included on a consolidated basis. Minor differences between monthly and quarterly data may occur due to different reference dates.
Statutory pension insurance
Data on statutory pension insurance are published each month on the website of the Federal Ministry of Labour and Social Affairs. Statutory pension insurance comprises general pension insurance and pension insurance for miners. The data correspond to the monthly accounting results on expenditure and revenue according to Section 8 (1) of the general administrative regulation on pension insurance statistics (“Allgemeine Verwaltungsvorschrift über die Statistik in der Rentenversicherung (RSVwV)”).
Farmers’ old-age assistance scheme
Data on the farmers’ old-age assistance scheme are published each month on the website of the Federal Ministry of Labour and Social Affairs. Since monthly accounting results are not available, data are estimated based on annual budget data. Monthly data correspond to one-twelfth of the budget data.
Statutory accident insurance
Data on statutory accident insurance are published each month on the website of the Federal Ministry of Labour and Social Affairs. Since monthly accounting results are not available, data are estimated by the individual accident insurance associations and aggregated by the Federal Ministry of Labour and Social Affairs. The estimates are based on annual budget data, which are compiled on the basis of past data (actual accounting results). Estimated monthly expenditure corresponds to one-twelfth of the budget data. Revenue refers to the budget compensation pre-financed by operating funds or advance contributions. Agricultural accident insurance funds are covered.
Federal Employment Agency
The Federal Employment Agency publishes data on its expenditure and revenue each month. The data are based on the monthly accounting results for the budget of the Federal Employment Agency (“SGB III“). The same data are used for quarterly cash statistics.
Extra budgets of social security funds
The Federal Statistical Office estimates the monthly expenditure and revenue of the extra budgets of social security funds based on quarterly cash statistics. An exception is the pension fund for officials of the Federal Employment Agency, for which the latter provides monthly data. Contrary to quarterly cash statistics, the Health Fund (“Gesundheitsfonds”) is not included in the extra budgets, but consolidated with the core budget of statutory health insurance.