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German levies: AGA and KSK

What is AGA, and how do I add employer contributions to every fee?

What is AGA, and how do I add employer contributions to every fee?

This article is about the German employer social contribution levy, AGA, short for Arbeitgeberanteile (the employer's share of social insurance contributions on an employed position). In Splinde you drag the Arbeitgeberanteile card onto each employed Cost Item, and the contribution is calculated on that line and moves with it.

Change the day count or the fee and the contribution recalculates on its own. Budgeting employer contributions in another country? See Every crew fee needs employer social contributions on top. How do I add them to 200 lines?.

Add it to a position

  1. Open the sidebar Insert tab, then the AddOns sub-tab. The hint at the top reads Drag and drop an AddOn on a Cost Item in your Budget.

  2. Drag the Arbeitgeberanteile card onto the Cost Item.

  3. The AddOn appears as a coloured strip under the Cost Item, with its name and its value. Click the chevron to expand it and see the rate.

  4. Repeat on each employed position. Leave it off the lines it does not belong on, because an AddOn sits on exactly the Cost Items you drag it onto.

To fill many positions quickly, set up one line and duplicate it with Duplicate Selection (⌘D). The copy carries the AddOn along. Do I have to add fringes to every line by hand? shows the routes.

The rate lives in a Variable

The first time you use the card in a budget, Splinde creates a Variable named AGA National and links the card's rate to it. Drop the same card on another Cost Item and it reuses that Variable, so the whole budget stays on one rate.

When the figure changes, open the sidebar Variables tab and edit AGA National once. Every Arbeitgeberanteile AddOn follows, and so do the Section subtotals and the Total. The AGA and KSK rates changed for the new year. Do I retype them everywhere? walks through it.

Good to know

  • A rate field holds either the Variable or a typed number. If you type a number into the strip's rate field, that line stops following AGA National. Type @ in the field and pick AGA National to link it again.

  • A fee carries Arbeitgeberanteile or the artists' social fund levy (Künstlersozialkasse), never both. That follows the law, so choose the one that applies to the person on that line. Several other percentage AddOns on one line each work from the same starting amount and do not compound; see I have two levies on one fee. Does the second one include the first?.

  • The order of the strips on a line changes how it looks and never the result.

  • The uplift folds into the Cost Item total, the Section subtotal and the sidebar Total automatically.

  • Arbeitgeberanteile is one of the prepared percentage cards. Cards exist for several countries and the set keeps growing, so treat the ones you see as examples.

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Last updated October 10, 2026

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