Social insurance
German social insurance covers health, long-term care, pension and unemployment insurance – each up to its contribution ceiling and mostly split evenly between employer and employee. The rates shown are those in force for 2026.
What social insurance takes out of gross pay
German social insurance has four branches: health (KV), long-term care (PV), pension (RV) and unemployment (AV) insurance. Each branch has its own contribution rate, each is charged up to a contribution ceiling, and each is, in principle, split evenly: employer and employee carry half apiece. The overview below shows the rates in force for the 01.01.2026 - 31.12.2026 period.
| Branch | Who pays | Total rate | Your share | Ceiling |
|---|---|---|---|---|
| Health insurance (KV)general rate + average supplementary contribution | employer + employee (split) | 17,5 % | 8,75 % | 5.812,50 € /mo |
| Long-term care insurance (PV)base rate; children, childlessness and Saxony change your share | employer + employee (split) | 3,6 % | 1,8 %–2,4 % | 5.812,50 € /mo |
| Pension insurance (RV)statutory old-age provision (1st pillar) | employer + employee (split) | 18,6 % | 9,3 % | 8.450,00 € /mo |
| Unemployment insurance (AV)insurance against unemployment | employer + employee (split) | 2,6 % | 1,3 % | 8.450,00 € /mo |
Health insurance – 14,6 % plus a supplementary contribution
Statutory health insurance charges a single nationwide general contribution rate of 14,6 %, split evenly between employer and employee, so 7,3 % falls on you. On top of that, every health fund charges its own supplementary contribution (Zusatzbeitrag), likewise split in half.
The calculator uses the average supplementary contribution of 2,9 % (1,45 % for you). One thing to know: this average is an administrative assumption – a reference figure the authorities use to approximate the deduction. The actually-charged, member-weighted average runs higher, and your own fund's rate may sit below or above it. Treat the figure as a guide, not the exact amount on your payslip.
Together this gives an employee health-insurance share of 8,75 % (7,3 % general plus 1,45 % supplementary). It is charged up to the health-and-care contribution ceiling of 5.812,50 € /mo; on the part of pay above that, no further health contribution applies.
Long-term care insurance – 3,6 % with three special rules
Long-term care insurance has a base rate of 3,6 %, but unlike the other branches it does not resolve to a simple 50/50 split. Three rules change your share, while the employer share outside Saxony stays fixed at 1,8 %:
- Number of children. From the second child onward your share drops by 0,25 % per child, up to the fifth – a discount for raising children. The employer share is untouched by it.
- Childlessness. Anyone childless and at least 23 years old pays a surcharge of 0,6 % – and pays it alone, with no employer contribution. That turns 1,8 % (one child) into 2,4 %.
- Saxony. In Saxony the split shifts: you carry 0,5 % more, the employer correspondingly less (fixed at 1,3 %). The total rate is unchanged – only the split moves onto you.
The table below shows your share by number of children, outside Saxony and in Saxony, derived from the rates in force. Care insurance is charged up to the same ceiling as health insurance, 5.812,50 € /mo.
| Children (under 25) | Your share (outside Saxony) | Your share (Saxony) | Total rate |
|---|---|---|---|
| 0 (childless, 23+) | 2,4 % | 2,9 % | 4,2 % |
| 1 | 1,8 % | 2,3 % | 3,6 % |
| 2 | 1,55 % | 2,05 % | 3,35 % |
| 3 | 1,3 % | 1,8 % | 3,1 % |
| 4 | 1,05 % | 1,55 % | 2,85 % |
| 5+ | 0,8 % | 1,3 % | 2,6 % |
Why Saxony is different
Saxony is the only federal state where employees carry a larger part of care insurance. The reason is historical: when care insurance was introduced, a public holiday was dropped nationwide to relieve employers. Saxony kept its holiday (Buß- und Bettag) – in return, the employee side there carries 0,5 % more. The Saxony employer share is fixed at 1,3 % regardless of the number of children.
Pension and unemployment insurance – the simple branches
Pension and unemployment insurance are the most straightforward items in the whole SV package: one nationwide rate each, split exactly in half, charged up to the higher contribution ceiling.
Pension insurance – the statutory old-age provision your later pension flows from – costs 18,6 % in total, of which you carry 9,3 %. Unemployment insurance, which funds unemployment benefit (Arbeitslosengeld I), is 2,6 % in total, 1,3 % of it yours. Both are charged up to the pension-and- unemployment contribution ceiling of 8.450,00 € /mo – noticeably higher than the ceiling for health and care insurance.
Up to what pay contributions apply
No branch of social insurance is charged on unlimited pay. Above the contribution ceiling (Beitragsbemessungsgrenze) the excess part of pay is contribution-free – the contribution stops rising, however high the gross. There are two ceilings: a lower one for health and care insurance, and a higher one for pension and unemployment insurance.
Anyone earning above the relevant ceiling pays a capped maximum contribution in that branch; the percentage only “bites” up to the ceiling. That is why the SV burden, as a share of gross pay, falls once pay climbs past the ceilings.
| Branch | monthly | annual |
|---|---|---|
| Health + care insurance | 5.812,50 € | 69.750 € |
| Pension + unemployment insurance | 8.450,00 € | 101.400 € |
What actually stays deducted
Below every ceiling the employee shares add up to a substantial block. For a childless person outside Saxony the rates in force come to a social-insurance share of about 21,75 % of gross pay – roughly a fifth, before any wage tax, solidarity surcharge or church tax is deducted at all.
With children the care share falls, in Saxony it rises, and above the ceilings the overall percentage deduction drops. The exact figure therefore depends on your situation – which is precisely what the gross-to-net calculator works out for you. The rates shown here follow the sources cited on this page; if a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off.