Field help: (2021) c) Employer's contributions to nursing care insurance This text refers to the Steuererklärung 2021. You can find the version for the Steuererklärung 2025 at: (2025): c) Employer's contributions to nursing care insurance Enter the following amount from the employment tax statement: Number 24. c): "Employer's contributions to nursing care insurance" If you make entries here, you must also make an entry in line 24. a) or 24. b). If applicable, enter the value "0.00" in lines 24. a) and 24. b).