Injury Benefit (Verletztengeld) – Definition, Calculation & HR Obligations

Injury benefit (Verletztengeld) is a cash benefit paid by Germany's statutory accident insurance that employees receive after a workplace accident or occupational disease when they are unable to work for more than six weeks. It amounts to 80 percent of lost gross earnings, capped at 100 percent of net earnings, and is paid by the responsible employers' liability insurance association (Berufsgenossenschaft) — not by the employer. For HR professionals, the most important tasks are filing the accident report correctly and on time, and clearly distinguishing injury benefit from continued pay and statutory sick pay.

What Is Injury Benefit?

Injury benefit is an income-replacement benefit under Germany's statutory accident insurance. The legal basis is found in §§ 45–52 of Book VII of the Social Code (Sozialgesetzbuch VII, SGB VII). The statutory accident insurance is administered by employers' liability insurance associations (Berufsgenossenschaften, BG) — sector-specific public-law bodies to which every employer is compulsorily affiliated and to which they pay contributions.

The purpose of injury benefit is to bridge the income loss that arises when a workplace accident or occupational disease results in incapacity to work. Unlike statutory sick pay (Krankengeld) provided by the statutory health insurance (gesetzliche Krankenversicherung, GKV), injury benefit applies exclusively to accidents or illnesses directly related to occupational activity. Where the cause is clearly a workplace accident or occupational disease, injury benefit takes precedence over statutory sick pay.

The Three Phases: Continued Pay, Injury Benefit, Injury Pension

After a workplace accident, the financial support for the affected person typically passes through three consecutive phases:

Important: Unlike statutory sick pay from the GKV, injury benefit is not capped at 78 weeks. It is paid for as long as the incapacity resulting from the workplace accident or occupational disease continues.

Eligibility: When Is There a Right to Injury Benefit?

Workplace Accident and Commuting Accident

Entitlement to injury benefit arises after a workplace accident (Arbeitsunfall) as defined by § 8 SGB VII. A workplace accident is a time-limited event caused by an external physical impact that is causally connected to the insured activity.

Commuting accidents (Wegeunfälle, § 8 para. 2 SGB VII) are also covered: accidents occurring on the direct route between home and workplace. Detours taken for purely private reasons — such as a stop at the supermarket — can interrupt insurance coverage. The Berufsgenossenschaft assesses on a case-by-case basis whether insurance protection was in place at the time of the accident.

Occupational Disease

Entitlement also arises in the case of recognised occupational diseases (Berufskrankheiten, § 9 SGB VII in conjunction with the Occupational Diseases Ordinance). These are illnesses caused by specific occupational exposures, such as noise-induced hearing loss, asbestosis, or certain skin conditions. Recognition of an occupational disease is determined by the Berufsgenossenschaft.

Further Requirements

• Incapacity to work must be medically certified and documented by an authorised accident physician (Durchgangsarzt, D-Arzt).
• The six-week period of continued pay by the employer must have expired — or the employee had no entitlement to continued pay from the outset (e.g. because the qualifying period had not yet been met).

Amount and Calculation of Injury Benefit

Standard Earnings as the Basis for Calculation

Injury benefit is calculated on the basis of standard earnings (Regelentgelt): the average gross earnings of the three months preceding the accident (§ 47 SGB VII).

Calculation formula:

• Injury benefit = 80% of standard earnings (gross)
• Cap: maximum 100% of net earnings

The benefit may not exceed the actual net earnings — the affected person should not gain a financial advantage as a result of the accident.

Practical Example

An employee earns an average of €3,000 gross and €2,100 net per month.

• 80% of €3,000 = €2,400
• Net earnings cap: €2,100
• Injury benefit paid: €2,100 (since €2,400 would exceed the net cap)

Upper Limit (Annual Earned Income)

The annual earned income (Jahresarbeitsverdienst, JAV) — the total insured earnings over one year — is subject to a statutory ceiling. The maximum JAV is adjusted every year on 1 January and published by the DGUV. The precise figures for the current year are governed by the applicable social security contribution thresholds (Rechengrößen der Sozialversicherung).

Duration: How Long Is Injury Benefit Paid?

Injury benefit is paid for as long as accident-related incapacity to work persists. It ends when:

• the ability to work is restored,
• an injury pension is granted (permanent reduction in earning capacity, MdE ≥ 20 percent),
• a vocational rehabilitation measure begins (in which case transition allowance (Übergangsgeld) may apply),
• or the insured person is no longer entitled for other reasons.

Unlike statutory sick pay from the GKV, injury benefit has no maximum payment period. In cases of severe occupational disease or long-lasting accident consequences, the benefit may therefore be received for years.

Employer Obligations — HR Checklist

As an HR professional, you have no obligation to pay injury benefit yourself after a workplace accident — but you do have important reporting duties and administrative tasks:

Employer obligations checklist after a workplace accident:

• File an accident report: If the accident results in more than three days of incapacity to work, the employer must submit an accident report (Unfallanzeige) to the responsible Berufsgenossenschaft within three days (§ 193 SGB VII). Fatal accidents must be reported immediately.
• Arrange an authorised accident physician (D-Arzt): For injuries that go beyond first aid, the affected person must consult a D-Arzt. The D-Arzt prepares the initial report for the BG.
• Issue an earnings certificate: The BG requires a certificate of earnings from the past three months as the basis for calculating injury benefit.
• Inform payroll: Once the six-week continued pay period expires, the employer stops wage payments — the BG pays the benefit directly to the affected person.
• Documentation: All workplace accidents must be recorded in the accident report book (Verbandbuch), including minor injuries (§ 24 DGUV Regulation 1).

Note: Companies with up to 30 employees file the accident report with the Administrative Employers' Liability Insurance Association (Verwaltungs-Berufsgenossenschaft, VBG) or the sectorally responsible BG. The assignment to the correct BG depends on the company's industry sector.

Tax Treatment

Injury benefit is tax-exempt under § 3 No. 1 of the Income Tax Act (Einkommensteuergesetz, EStG). However, the progression clause (Progressionsvorbehalt) applies (§ 32b EStG): although injury benefit itself is not taxed, it increases the tax rate applied to the recipient's other taxable income.

For affected employees this means: anyone who earns other income in the same year alongside injury benefit — such as regular salary for part of the year — may face a higher tax liability at year-end than they would without the wage-replacement benefit. Filing a tax return is generally mandatory in such cases. HR professionals should make affected employees aware of this aspect.

Frequently Asked Questions about Injury Benefit

What is the difference between injury benefit and statutory sick pay?

Injury benefit is a benefit of the statutory accident insurance (Berufsgenossenschaft) and applies exclusively to workplace accidents or occupational diseases. Statutory sick pay (Krankengeld), by contrast, is a benefit of the statutory health insurance (GKV) for general, non-occupational illnesses. Injury benefit amounts to 80 percent of gross earnings (max. 100 percent net); statutory sick pay amounts to only 70 percent of gross earnings (max. 90 percent net). Where a workplace accident is involved, injury benefit takes precedence over statutory sick pay.

How much is injury benefit?

Injury benefit amounts to 80 percent of standard earnings (average gross earnings over the previous three months), capped at 100 percent of net earnings. There is a statutory ceiling based on the insured annual earned income, which is adjusted each year.

When is there an entitlement to injury benefit?

Entitlement arises after a recognised workplace accident (including a commuting accident under § 8 para. 2 SGB VII) or a recognised occupational disease, provided that medically certified incapacity to work exists and the six-week continued pay period by the employer has expired.

How long is injury benefit paid?

Unlike statutory sick pay, injury benefit has no maximum payment period. It is paid for as long as accident-related incapacity to work persists. It ends when the ability to work is restored, when an injury pension begins, or when a rehabilitation measure commences.

Does injury benefit have to be taxed?

Injury benefit is tax-exempt (§ 3 No. 1 EStG). However, the progression clause applies (§ 32b EStG): it increases the tax rate on the recipient's other income in the same year. Affected persons are generally required to file an income tax return.

What are the employer's obligations after a workplace accident?

If incapacity lasts more than three days, the employer must file an accident report with the responsible BG within three days (§ 193 SGB VII), arrange for a D-Arzt, and issue an earnings certificate for the BG. Injury benefit is paid directly by the BG — not by the employer.

What happens after injury benefit ends?

If the ability to work is restored, the employee returns to employment, possibly via a phased return-to-work programme (stufenweise Wiedereingliederung). If there is a permanent reduction in earning capacity of at least 20 percent (MdE), an injury pension (§ 56 SGB VII) may be applied for. A transition allowance (Übergangsgeld) may also be available during vocational rehabilitation measures.

Does injury benefit apply to commuting accidents too?

Yes. Commuting accidents are classified as workplace accidents under § 8 para. 2 SGB VII and are covered by statutory accident insurance. The direct route between home and workplace is insured. Detours taken for private reasons may suspend insurance coverage at the time of the accident — the BG assesses this on a case-by-case basis.

Conclusion

Injury benefit provides financial security for employees after workplace accidents and occupational diseases once the employer's six-week continued pay obligation ends. The benefit is taken over by the responsible Berufsgenossenschaft, amounts to up to 80 percent of gross earnings, and is not subject to a time limit. For HR professionals, the key priorities are: filing accident reports on time, arranging D-Arzt consultations, and issuing earnings certificates correctly. Those who understand these processes and document them systematically protect the company against missed deadlines and support affected employees in a professional manner.

Would you like to make your recruiting process more objective and efficient? Learn more about the Aivy platform for science-based talent assessment.

Sources

• Social Code Book VII (SGB VII) — §§ 45–52 (injury benefit), § 8 (workplace accident), § 56 (injury pension). Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/sgb_7/
• Continued Remuneration Act (EFZG) — §§ 3–4. Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/entgfg/
• Income Tax Act (EStG) — § 3 No. 1 (tax exemption), § 32b (progression clause). Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/estg/__3.html
• DGUV — German Social Accident Insurance: Injury Benefit. 2025. https://www.dguv.de/de/leistungen-praevention/versicherungsleistungen/geldleistungen/verletztengeld/index.jsp
• Social Security Contribution Thresholds 2025. Federal Ministry of Labour and Social Affairs (BMAS), 2025. https://www.bmas.de/
• DGUV Regulation 1 — Principles of Prevention (accident report book, § 24). German Social Accident Insurance, 2024.