TK Health Report 2025

What does the TK Health Report 2025 say — and what does it mean for employers?

Note: refers to German data and German law. For TK-insured workers in 2024, the TK Health Report 2025 shows a 5.23% sick leave rate and 19.1 absence days per person. Age-adjusted absence days due to mental health disorders rose 159% (2006–2024). For employers this means: the psychosocial risk assessment (Sec. 5 ArbSchG) and reintegration management (BEM, Sec. 167 SGB IX) are mandatory; voluntary workplace health promotion (WHP) comes on top, for which the tax allowance under Sec. 3 No. 34 EStG may apply.

TK Sick Leave Report 2024: Key Findings and WHP Implications

Report Finding	What It Means for Employers	WHP Measure
Sick leave rate 2024: 5.23% (prior year: 5.31%)	Slight decline, but structurally high level	Systematic workplace health management (WHP) for sustainable reduction
Avg. 19.1 absence days per employee, 2024	Absence costs: approximation ~€5,730 per employee/year (19.1 days × around €300 per sick day, Personalwirtschaft 2024; TK counts calendar days including weekends, so the figure tends to be too high)	WHP projects under Sec. 20b SGB V (the health insurer may fund them, no entitlement); prevention courses under Sec. 20 SGB V
Mental health disorders: +4.2% vs. 2023	Second most common cause of absence days — after respiratory diseases	Psychosocial risk assessment (Sec. 5 ArbSchG) + stress management course (Sec. 20 SGB V)
Long-term trend: mental health disorders +159% (2006→2024, age-adjusted)	Structural increase — not a temporary trend	Permanent WHP system, not one-off actions
Climate change: 60% of employees feel effects in the workplace	New sources of strain — heat protection, psychological resilience	Psychosocial risk assessment update for climate risks (2025 special topic report)

What does the TK Health Report 2025 show beyond the headline?

Note: This section refers to German statutory health insurance data and German law. The TK Health Report is published annually and is based on data from around 6 million TK-insured workers in Germany. That makes it one of the large insurer-specific datasets in Germany. It shows not just how sick employees are, but also why.

The sick leave rate of TK-insured workers fell in 2024 from 5.31% to 5.23% — a marginal decline after the record year 2023. Structurally, the level remains high. 19.1 absence days per person means that, on average, each TK-insured worker is out for nearly three weeks per year (TK counts calendar days).

What makes the 2025 special topic (“Does the weather make us sick?”) distinctive: it analyzes the link between climate change and health at work. In the survey conducted for the report, 60% of employees say climate change affects their workplace and their health. 93.2% consider a healthy workplace an important attractiveness factor — making WHP an employer-branding topic as well.

What must employers concretely take from the TK report?

The TK data point to three fields of action — two of them are statutory obligations under German law:

First: psychosocial risk assessment (Sec. 5 ArbSchG). The long-term rise in absence days due to mental health disorders (+159% age-adjusted) is a structural finding — not an opinion. Under German law, employers are required to identify and assess psychosocial hazards and derive measures. If the assessment is missing, the labor inspectorate usually orders it first; a fine of up to €30,000 (Sec. 25 ArbSchG) applies if an order of the inspectorate is not complied with.

Second: reintegration management / BEM (Sec. 167 SGB IX). The average of 19.1 absence days is below the six-week BEM threshold (unable to work for more than six weeks within one year, continuously or repeatedly). But an average hides the long-term cases: every single person above the threshold triggers the BEM obligation — in every company, regardless of size. Employers who do not offer BEM bear an extended burden of explanation and proof in a dismissal on grounds of illness (Federal Labor Court, 20 Nov 2014 – 2 AZR 755/13).

Third (voluntary): workplace health promotion with a tax allowance (Sec. 3 No. 34 EStG, German tax law). Up to €600 per employee per year in health benefits from the employer can be tax-free — an allowance, not a subsidy, and only on top of the wages already owed. Eligible are ZPP-certified prevention courses under Sec. 20 SGB V (e.g. stress management, exercise, nutrition) and measures within the workplace health promotion process; for the latter, no certification is provided for. Only your tax advisor can confirm the tax exemption.

Conduct the psychosocial risk assessment and repeat every 3–5 years (immediately upon significant changes)
Monitor BEM deadlines daily — more than six weeks of incapacity within one year triggers a mandatory invitation to the reintegration process
Know the tax allowance under Sec. 3 No. 34 EStG: up to €600 per employee per year — a ceiling, not a target
Enrich the WHP report with TK data — makes the case for action visible to leadership
Add climate risks to the psychosocial risk assessment (heat, extreme weather events, psychological strain)

TK Health Report and WHP compliance: what is mandatory, what is voluntary?

Note: refers to German law. The TK report itself creates no legal obligations — it's an informational document. What is mandatory are the laws its data illustrates. The distinction matters:

Mandatory: psychosocial risk assessment (Sec. 5 ArbSchG; fines under Sec. 25 ArbSchG), reintegration management / BEM (Sec. 167 SGB IX) and — with more than 20 employees — the occupational safety committee (Sec. 11 ASiG). These obligations exist regardless of the sick leave rate.

Voluntary — but a business necessity: WHP projects that health insurers may fund under Sec. 20b SGB V (as a project sum, without entitlement), prevention courses under Sec. 20 SGB V (the health insurer subsidizes them for its members) and the tax allowance under Sec. 3 No. 34 EStG for health benefits from the employer. “Voluntary” here doesn't mean “unimportant” — it means “no fine for not doing it.” The ROI of WHP is 1:2.7 (according to the iga.Report, on average, with structured implementation).

Practical recommendation: cite the TK report in your annual WHP report. It's a recognized secondary data source and works as a basis for investment decisions by leadership, works council and health insurer.

Related measures & topics

Key takeaways

Note: figures and legal references relate to Germany. Sick leave rate 2024 among TK-insured workers: 5.23% — a slight decline after the record year 2023 (5.31%), but structurally high
19.1 absence days per person in 2024 — at around €300 per absence day (Personalwirtschaft 2024), this gives an approximation of around €5,730 in absence costs per employee/year. TK counts calendar days including weekends, so the figure tends to be too high.
Absence days due to mental health disorders up 159% age-adjusted since 2006 — psychosocial risk assessment and reintegration management are mandatory, and the figures show why
60% of the surveyed employees feel the effects of climate change at work — add climate risks to the psychosocial risk assessment
Use the TK report as an external data source in leadership WHP reporting — strengthens the case for investment

Frequently asked questions

How often is the TK Health Report published?+

Annually, usually in spring. The report always analyzes the prior year: the TK 2025 sick-leave report is based on 2024 sick-leave data. Additional special topic reports are also published — in 2025, for example, on climate change and health. Publisher: Techniker Krankenkasse (TK), available free as a PDF.

Does the TK report only apply to companies with TK-insured employees?+

No. The TK Health Report is cross-industry, but it only reflects TK-insured members. The major German health insurer reports (TK, DAK, AOK, BARMER) show similar trends, but their levels differ. The trends can therefore also be used by companies with a different insurer mix. The national average comes from the official KM1 statistics of the German Federal Ministry of Health (annual mean 2025: 5.66%).

What's the difference between the TK Health Report and the DAK Psych Report?+

The TK Health Report is a full report covering all causes of sick leave — mental health, physical illness, respiratory conditions, injuries. The DAK Psych Report focuses exclusively on mental health disorders. Both are useful for WHP arguments: TK for the overall picture, DAK for the mental-health agenda specifically.

Can I use the TK Health Report in my WHP report to leadership?+

Yes — and it's recommended. The TK report is a recognized, scientifically grounded secondary source. Leadership reports become more persuasive when external data (national average from KM1, TK findings, ROI according to the iga.Report) is combined with internal metrics (your own sick leave rate, BEM rates, risk assessment status). This builds a case for action without placing internal blame.

Turn TK report compliance into action, directly

Psychosocial risk assessment, BEM deadlines and WHP documentation in one system — EasyWHP guides you through the obligations behind the TK figures.

Try EasyWHP for free Start the WHP compliance check

Sources

Last updated: 2026-06-27. Not legal or tax advice — have your specific case reviewed by a professional.

BAuA: Presenteeism CostsWhat are presenteeism costs — and why can they exceed absenteeism costs according to BAuA?DAK Psychreport 2025 RLPDAK Psychreport 2025 Rhineland-Palatinate: What the Numbers Mean for Employers in the Region Measuring WHP Success: KPIs and ROIHow do I measure the success of my WHP program — and how do I calculate ROI for leadership?Psych Risk Assessment for SMEsDoes a small or mid-sized business (SME) have to conduct a risk assessment for psychological workload?BEM deadline: six weeksBEM after more than six weeks of incapacity for work: When must the employer offer the meeting?