Social Insurance Contributions 2026 - Key Facts at a Glance
As an employee in Germany, you are usually mandatorily insured in four social insurance branches: Pension Insurance, Health Insurance, Care Insurance, and Unemployment Insurance. The contributions are usually shared equally between employee and employer.
In 2026, there are important changes to contribution rates and assessment ceilings. Here you will find all current values in detail.
Contribution Rates 2026 Overview
| Insurance | Total | Employee | Employer |
|---|---|---|---|
| Pension Insurance | 18.6% | 9.3% | 9.3% |
| Health Insurance | 14.6% | 7.3% | 7.3% |
| + Additional Contribution (Average) | ~2.9% | ~1.45% | ~1.45% |
| Care Insurance | 3.4% | 1.7% | 1.7% |
| Unemployment Insurance | 2.6% | 1.3% | 1.3% |
| Total (excl. additional contribution) | 39.2% | 19.6% | 19.6% |
Pension Insurance 2026
The statutory pension insurance remains stable at a contribution rate of 18.6%. The contribution is shared equally - employees and employers each pay 9.3%.
Calculation: With a gross salary of €4,000, your pension insurance contribution is: €4,000 x 9.3% = €372 monthly
Health Insurance 2026
The statutory health insurance consists of two components:
- General contribution rate: 14.6% (7.3% each for employee and employer)
- Individual additional contribution: Varies by health insurance fund (average 2026: approx. 2.9%)
Since 2019, the additional contribution is also shared equally between employee and employer. The cheapest health insurance funds charge an additional contribution of only about 2.2%, while some funds charge over 4%.
Savings Tip: Switching to a cheaper health insurance fund can save up to €40 per month with a gross income of €4,000! Use our Gross-Net Calculator to compare different health insurance funds.
Care Insurance 2026
The care insurance has a base rate of 3.4%. The employee share is generally 1.7%, but may vary depending on personal situation:
Surcharge for Childless Persons
Employees aged 23 and older without children pay a surcharge of 0.6%. The employee share is then 2.3%.
Discounts for Parents with Multiple Children
Parents with multiple children under 25 receive discounts:
- 2 children: -0.25% (Employee share: 1.45%)
- 3 children: -0.50% (Employee share: 1.20%)
- 4 children: -0.75% (Employee share: 0.95%)
- 5+ children: -1.00% (Employee share: 0.70%)
Special Case: Saxony
In Saxony, employees pay a higher share (2.2% instead of 1.7%), as the Day of Repentance was retained there as a public holiday.
Unemployment Insurance 2026
The contribution rate for unemployment insurance is 2.6%, split into 1.3% each for employees and employers.
Contribution Assessment Ceilings 2026
The contribution assessment ceilings (BBG) determine up to which income social security contributions are levied. Income above these limits is contribution-free.
| Insurance Branch | Monthly | Annual |
|---|---|---|
| Pension/Unemployment Insurance | €8,350 | €100,200 |
| Health/Care Insurance | €5,512.50 | €66,150 |
| Annual Earnings Threshold (JAEG) | €6,150 | €73,800 |
Note: The mandatory insurance threshold (JAEG) of €73,800 determines from which annual income you can switch to private health insurance.
Example Calculation: Social Contributions at €4,000 Gross
Here's how social contributions break down at a gross salary of €4,000 (employee share):
- Pension Insurance: €4,000 x 9.3% = €372.00
- Health Insurance: €4,000 x 7.3% = €292.00
- + Additional contribution (e.g., 2.9%/2): €4,000 x 1.45% = €58.00
- Care Insurance: €4,000 x 1.7% = €68.00
- Unemployment Insurance: €4,000 x 1.3% = €52.00
Total Social Contributions (Employee): €842.00
Related Guides
- Tax Classes Explained - All 6 tax classes in detail
- How the Gross-Net Calculation Works
- Salary Negotiation Tips