BGM KPIs: The Basic Set

Which KPIs belong in a basic BGM (workplace health management) reporting set — and how are they calculated consistently?

Note: based on German law. A basic BGM reporting set needs about ten KPIs in four groups: workforce (headcount, age structure), absence (sickness rate, sick days, BEM rate), cost (absence costs, budget), and programs (participation rate) — each with a fixed, consistent formula.

The BGM basic KPI set: 10 metrics in 4 groups

Metric	Formula / Definition	Unit	Data Source
1 · Headcount	Avg. = (headcount at period start + period end) / 2; optionally also as full-time equivalent (FTE)	Count (heads), opt. FTE	HR / personnel master data
1 · Age structure	Count per age group (< 30, 30–39, 40–49, 50–59, 60+) + average age	Count & % per group	HR / date of birth
2 · Sickness rate	Sick days / scheduled working days × 100; scheduled working days = avg. headcount × working days in period	%	Sick notes / time tracking
2 · Avg. sick days per employee	Total sick days / avg. headcount (derived — no separate data collection needed)	Days / employee	derived
2 · Sick days by duration group	Classification per sick-leave case: 1–3, 4–7, 8–14, 15–41, 42+ days; cases and days per group	Count, %	individual sick-leave cases (start/end)
2 · BEM rate	BEM cases completed / BEM-eligible cases × 100 (threshold: > 6 weeks of incapacity within 12 months, Section 167(2) SGB IX)	Count, %	BEM documentation + sick-leave data
3 · Cost per sick day	Avg. personnel cost / working day, or a flat rate — an input variable, not a reporting target in itself	€ / day	payroll or flat-rate assumption
3 · Total absence costs	Cost per sick day × total sick days (derived)	€	derived
3 · BGM budget	Total budget; budget / employee; utilization = actual / planned × 100	€, € / employee, %	controlling / BGM planning
4 · Participation rate	Participants / target group of the program × 100	%	program / course administration

Consistent Definitions Beat Long KPI Lists

The most common weakness in BGM reporting isn't missing metrics — it's that the same metric gets calculated differently in every report. A sickness rate based on calendar days isn't comparable to one based on working days; a headcount counted by heads isn't comparable to one counted in full-time equivalents. Anyone who wants to compare locations, years, or even companies has to fix the methodology once, in writing.

Three decisions matter most and should be documented in writing: first, the basis for the sickness rate (recommended: working days, not calendar days — this matches how the German statutory health insurers' health reports calculate it). Second, how headcount is counted (heads as the standard, FTE as an addition for rate calculations). Third, the reporting period (monthly for steering, annual for comparison).

The basic set presented here is deliberately lean: four groups, each answering one question. Workforce: Who is employed? Absence: How high is absenteeism? Cost: What does absence cost, and what is being invested? Programs: How well are the offerings being taken up? Everything else — Bradford factor, turnover analyses, survey results — builds on this later.

Group 1 — Workforce: The Reference Figures for Everything Else

Headcount isn't an exciting metric, but it's the most important one: every relative figure in the reporting set (sickness rate, sick days per head, budget per employee, participation rate) is divided by it. Calculated as an average over the period — (headcount at the start + at the end) / 2, or the mean of the monthly values — it cleanly accounts for hires and departures.

Age structure is the second workforce metric: the distribution of employees across age groups plus the average age. It's an early indicator of upcoming health risks and skills gaps — and the basis for any demographically sound program planning. How to read it correctly is covered in our dedicated guide on age structure analysis.

Group 2 — Absence: Rate, Days, Duration Groups, BEM

The sickness rate — sick days divided by scheduled working days — is the headline metric of BGM. As a reference point: the TK health report puts the 2024 sickness rate at 5.23 percent and 19.1 lost days per employed person (TK Gesundheitsreport 2025). Your own figure should always be read in industry context — production operations structurally run higher than office-based ones.

Average sick days per employee is a derived metric: total sick days divided by average headcount. It requires no additional data collection and translates the abstract rate into a tangible number for management conversations.

Distributing sick days across duration groups (1–3, 4–7, 8–14, 15–41, and 42+ days) answers the question the rate leaves open: are these many short cases or a few long ones? The two patterns have entirely different causes and require different interventions — details in the guide on duration-group analysis. This requires individual sick-leave cases with start and end dates, not just a total figure.

The BEM rate rounds out the group: under German law, anyone unable to work for more than six weeks within a twelve-month period is entitled to a company reintegration program (BEM, Section 167(2) SGB IX). It measures the share of completed BEM processes among eligible cases. A low rate is both a legal and a human risk.

Group 3 — Cost: From Sick Day to Investment Decision

Cost per sick day is an input variable, not a reporting target in itself: a rate fixed once and used to translate absence into euros. If you don't want to pull exact figures from payroll, use the rule of thumb gross daily wage × 1.8 (continued pay including employer social contributions plus estimated productivity effects) — what matters is documenting the assumption and keeping it constant.

Total absence costs then follow automatically: cost rate × sick days. This single number fundamentally changes budget conversations, because it puts the BGM budget in perspective: a company with 100 employees and 19 lost days per head is looking at six-figure absence costs per year — a number any prevention investment has to be measured against. For context on the expected return: IGA Report 40 puts the median ROI of workplace health promotion at 1:2.7.

The BGM budget itself is tracked with planned and actual values: total budget, budget per employee, and utilization as a percentage. As a tax reference point under German law: up to €600 per employee per year is exempt from payroll tax for certified health promotion measures (Section 3 No. 34 EStG).

Group 4 — Programs: Are the Offerings Being Used?

The participation rate measures, for each program, the share of participants relative to the defined target group. The most common mistake is a vague target-group definition: a back-care course for production staff should be measured against the production workforce, not the entire workforce — otherwise the rate is systematically understated.

It's also worth looking at overall reach across all programs: how many distinct employees used at least one offering during the year? This figure reveals whether it's always the same ten percent participating — the most common pattern in young BGM programs.

A basic reporting set can initially do without tracking 'health hours' (total hours spent across all programs): the metric is costly to collect, its scope (work time only, or leisure time too?) is inconsistently defined, and its steering value is low compared to the participation rate. It's a sensible addition for later, not a required component.

Data Protection: Aggregation and Minimum Group Size Are Non-Negotiable

Under German and EU data protection law, absence and BEM data qualify as health data within the meaning of Article 9 GDPR — the most sensitive data category that exists in HR. For reporting, this means: aggregated analysis only, never individual-case reporting outside the access-restricted processes designated for it (such as the BEM file).

A proven convention is a minimum group size of five people: analysis groups — say, a department or an age group within a location — are suppressed if they contain fewer than five employees. Otherwise, an 'aggregated' figure can still allow conclusions about individuals, and that's exactly what turns a statistic into a data protection violation.

For BEM metrics, the rule is stricter still: only count and rate at the company or coarse department level, no breakdown that could make individuals identifiable. Details on GDPR-compliant analysis of health data in an HR context are covered in the linked guide.

What Raw Data You Need — The Checklist

The complete basic set can be calculated from six data feeds. If you're just getting started, first check which of these you already have — it's usually more than you'd think, spread across payroll, the HR system, and course administration.

Derived metrics (avg. sick days per employee, total absence costs) require no separate data collection — they're calculated from the base data. This reduces the ongoing maintenance effort for the reporting to simply keeping the raw data up to date.

Personnel master data with hires/departures (required) — feeds headcount and all rates
Dates of birth (required) — feeds age structure; analyzed only in groups
Individual sick-leave cases with start and end dates (required) — feeds the rate, duration groups, and BEM threshold
Scheduled working days for the period (required) — reference figure for the sickness rate
Cost rate per sick day or flat rate (required) — feeds absence costs
BGM budget, planned and actual (required) + program and participant data (required)
Optional: department/location and gender — for breakdowns, always with a minimum group size of 5

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Key takeaways

Ten KPIs across four groups are enough to get started — workforce, absence, cost, programs.
Fix the method once: sickness rate on a working-day basis, headcount as the period average, consistent reporting periods.
2024 reference points: sickness rate 5.23%, 19.1 lost days per employed person (TK Gesundheitsreport 2025).
Two metrics are derived and require no extra data collection: avg. sick days/employee and total absence costs.
The BEM rate belongs in the basic set: under German law, more than 6 weeks of incapacity within 12 months triggers entitlement to it (Section 167(2) SGB IX).
GDPR rule for all analyses: aggregate only, and suppress groups under 5 people.

Frequently asked questions

How many KPIs does a BGM reporting set really need?+

For getting started, about ten KPIs across four groups are enough: workforce, absence, cost, programs. What matters isn't the number, but that each metric has a consistent, documented formula and is updated regularly. More metrics mean more maintenance effort — and a neglected report loses credibility faster than a lean one.

Sickness rate: working days or calendar days as the basis?+

Working days are recommended (scheduled working days = avg. headcount × working days in the period). Calendar-day-based rates come out systematically lower and are harder to compare with the standard health-insurer reports. More important than the choice itself: fix the method once, document it, and never change it mid-year.

What counts as a 'good' sickness rate?+

The TK Gesundheitsreport 2025 puts the 2024 sickness rate at 5.23% — as a rough reference point. But the only meaningful comparison is within your own industry and over your own time series: a rate of 4% can be strikingly high in administration and excellent in nursing care.

Are we allowed to analyze absence by department?+

Yes, if aggregated and subject to a minimum group size: groups under five people are suppressed so that no conclusions about individuals are possible. Under German law, absence data is health data under Article 9 GDPR — individual-case analysis outside protected processes (e.g., BEM) is off-limits. Involve the works council when introducing such analyses.

What does a sick day cost as a calculation input?+

If you don't have exact figures from payroll, use the rule of thumb gross daily wage × 1.8 (continued pay including employer contributions plus productivity effects). What matters is documenting the chosen rate and applying it consistently — otherwise absence costs aren't comparable across years.

Metrics Automatically, Not in Excel

EasyBGM calculates the basic set from your personnel data — sickness rate, absence costs, and age structure compared to the national average, free to get started.

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Sources

Last updated: 2026-07-07. Not legal or tax advice — have your specific case reviewed by a professional.

Measuring BGM Success: KPIs and ROIHow do I measure the success of my BGM program — and how do I calculate ROI for leadership?Absences by Duration GroupShort-Term or Long-Term Illness: How Do I Correctly Analyze Absences by Duration Group?Analyzing Age StructureWhy does age structure belong in every BGM report — and how do I analyze it correctly?BEM 42-Day DeadlineBEM After 42 Days: When Exactly Must the Employer Offer the Meeting?Health Data & GDPRWhich health data may HR analyze — and what does the GDPR prohibit?