Deferral of social insurance

Social insurance contributions for March and April can be deferred on request without interest and without the provision of collateral. On the third-last banking day of a month, entrepreneurs and independent professionals must pay the social insurance contributions for the current month for their businesses to the social insurance agencies. In the worst case scenario, this can amount to very large sums of money and place an additional heavy financial burden on businesses that have run into problems because of the coronavirus crisis.

Deferral can be applied for informally using this letter template. Deferral interest and late payment penalties will not be charged.


  • Deferral is subject to prior recourse to other supporting measures. This means that an application for short-time working allowance should already have been submitted, as well as for other subsidies and loans, such as a KfW loan. In addition, the collection of the amounts must involve considerable hardship.
  • According to Germany’s National Association of Statutory Health Insurance Funds (GKV), it is not necessary for the short-time working allowance to be approved in advance. This means that the application alone should suffice as evidence, especially if the liquidity emergency needs to be eliminated at very short notice. If the short-time working allowance has been approved, a deferral is only possible until the short-time working allowance is granted.
  • However, the applicant must show that considerable damage has been caused by the effects of the coronavirus and that the measures set up by the federal government and the states to improve liquidity have already been utilised or at least applied for.

In case of doubt, we recommend that you speak to the competent collection office of your health insurance company. The employers’ representatives in the self-governing bodies of the health insurance companies will ensure that in case of disagreement, a decision is made in favour of the company in need.

Further information available here