ELStAM and private insurance: employers assess the subsidy separately
The clarification concerns employees in Germany with private health and long-term care insurance, including cases involving children. The federal government states that the employer subsidy must be assessed independently of tax data held in ELStAM; this is not a new benefit.
Clarification of existing rules · government response dated 13 October 2026
What the employer must assess
The employer must independently determine under social insurance law whether a subsidy for private health and long-term care insurance is payable and, if so, its amount. ELStAM data is not the basis for paying this subsidy.
What the government said about errors
The federal government has no figures on missing, incomplete or incorrect transfers. The electronic procedure generally works, but initial-phase errors cannot be ruled out completely despite testing before launch.
What to check on your payslip
Compare the subsidy shown with the information from your insurer. If it appears to be missing or incomplete, ask payroll to review the case and provide proof of insurance if requested. Eligibility and the amount depend on the individual circumstances and legal conditions; correcting ELStAM data alone does not determine the subsidy.
Source published:
General information as of publication. Individual circumstances and the responsible institution’s rules may require additional documents or steps.