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Does Germany represent the entirety of Europe? The UK, Italy, Denmark, Spain, plenty of others fund their healthcare through general taxes.. why are you focusing on one country?

And to not mis-represent Germany too badly - that 14.6% is split between the employer and employee



It was an example. You can make other examples.

Let's take France. Looks like it's 8% you pay:

    You’ll pay 8% of your income (that the French government is allowed to tax, after an additional standard deduction of around $11,000 per person). As a ballpark figure, an individual who has income to declare to the French government of $30,000 will pay around $1,520 a year in healthcare. 
However, you are also only reimbursed 70-80% of your costs (depending on what it is), similar to the NA system(s), where your employer health plan may only reimburse a percentage as well but where no 'top-up' exists.

    In order to make up the remaining amount in excess of the 70% reimbursement (80% for hospital stays), many French residents opt for private, or “top-up,” insurance. Several options exist, and rates vary from $36 to $72, on average, per month
https://internationalliving.com/countries/france/health/


Does it mean any difference who is the payer if it is deducted from the employer's budget for salaries?




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