German Social Security Contributions 2026 — All Rates at a Glance

Statutory pension insurance is the most important pillar of retirement provision in Germany. The contribution rate in 2026 remains unchanged at 18.6% of gross income. Employee and employer each bear 9.3%.

The contribution assessment ceiling for pension insurance in 2026 is 8,450 euros per month (101,400 euros per year). Since 2025, a single nationwide ceiling applies to all of Germany — the previous distinction between East and West has been abolished.

The contributions paid flow into the later pension calculation as earnings points. Higher contributions therefore also mean a higher pension. Self-employed people can insure themselves voluntarily.

Statutory health insurance (GKV) covers the medical care of its members. The general contribution rate is 14.6%, of which employee and employer each bear 7.3%.

In addition, every health insurance fund charges an individual additional contribution (Zusatzbeitrag). The average additional contribution in 2026 is 2.9%. This too is split equally between employee and employer (1.45% each).

Statutory (GKV) vs. private (PKV)

Employees with an annual income above the compulsory insurance threshold (77,400 euros per year / 6,450 euros per month in 2026) can switch to private health insurance (PKV). PKV premiums depend on the chosen tariff, age at entry and state of health — not on income.

The employer subsidy towards PKV is capped at the maximum employer share of statutory insurance (2026: 7.3% + half the average additional rate on the ceiling of 5,812.50 euros).

Social long-term care insurance finances benefits in case of care dependency. The contribution rate in 2026 is 3.6%, split into 1.8% each for employee and employer.

Childless surcharge

Childless employees from age 23 pay an additional contribution surcharge of 0.6%, borne exclusively by the employee. This raises the employee share to 2.4%.

Discounts for parents with several children

Since July 2023, parents with several children under 25 receive a discount on the employee share:

• From the 2nd child: -0.25% (employee share: 1.55%)
• From the 3rd child: -0.50% (employee share: 1.30%)
• From the 4th child: -0.75% (employee share: 1.05%)
• From the 5th child and more: -1.00% (employee share: 0.80%)

The discount no longer applies once the child has turned 25.

Unemployment insurance secures your livelihood during unemployment and finances active labour market measures. The contribution rate in 2026 is 2.6%, split into 1.3% each for employee and employer.

The contribution assessment ceiling matches the pension insurance ceiling: 8,450 euros per month. In case of unemployment, you are entitled to unemployment benefit I (ALG I) of 60% of your last net salary (67% with a child).

Special social security rules apply to marginal employment (geringfügige Beschäftigung):

Minijob (up to 603 euros/month)

With a minijob, the employee pays no social security contributions. The employer pays flat-rate charges (approx. 30%), which cover pension insurance (15%), health insurance (13%) and wage tax (2%). On request, the employee can be exempted from compulsory pension insurance.

Midijob / transition zone (603.01 — 2,000 euros/month)

In the transition zone (formerly Gleitzone), reduced employee shares apply. Contributions rise progressively with income and reach the full rates at 2,000 euros. Pension entitlements are nevertheless based on the full gross salary.

Use the minijob and midijob calculator →