| Branch | Employee | Employer | Ceiling |
|---|---|---|---|
| Pension (Rentenversicherung) | 4.650,00 €(9.30%) | 4.650,00 €(9.30%) | 101.400,00 € |
| Health (Krankenversicherung) | 4.375,00 €(8.75%) | 4.375,00 €(8.75%) | 69.750,00 € |
| Unemployment (Arbeitslosenversicherung) | 650,00 €(1.30%) | 650,00 €(1.30%) | 101.400,00 € |
| Care (Pflegeversicherung) | 1.200,00 €(2.40%) | 900,00 €(1.80%) | 69.750,00 € |
| Total | 10.875,00 € | 10.575,00 € | 21.450,00 € |
What are the Beitragsbemessungsgrenzen (contribution ceilings)?
Contribution ceilings cap the salary amount on which social insurance is calculated. For 2026: Pension and Unemployment use €101,400/year, while Health and Care use €69,750/year. Income above these ceilings does not attract additional contributions.
How does care insurance vary by family status?
Childless employees aged 23+ pay an additional 0.6% surcharge (Kinderlosenzuschlag), bringing their rate to 2.4%. Employees with 2+ children get a discount of 0.25% per additional child (up to the 5th child). The employer always pays a flat 1.8%.
Are social contributions split equally between employee and employer?
Mostly yes. Pension (9.3% each), health base (7.3% each), unemployment (1.3% each), and the Zusatzbeitrag (split equally since 2019) are evenly shared. The exception is care insurance, where the childless surcharge is borne solely by the employee.
What is the Zusatzbeitrag for health insurance?
The Zusatzbeitrag is an additional health insurance premium set individually by each health insurance fund (Krankenkasse). The average for 2026 is approximately 2.9%. It is split equally between employer and employee since 2019.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
All five pillars of German social insurance and how much you pay
What are the five pillars of German social insurance?
Germany has five mandatory social insurance branches: Rentenversicherung (pension, 18.6%), Krankenversicherung (health, ~16.3%), Arbeitslosenversicherung (unemployment, 2.6%), Pflegeversicherung (long-term care, 3.4%), and Unfallversicherung (accident, employer-only). The first four are split between employer and employee. Total combined rate is about 40% of gross salary.
How much does the employee pay?
Employee social insurance contributions total about 20% of gross salary: pension 9.3%, health about 8.15% (7.3% base + half of ~1.7% supplement), unemployment 1.3%, and care 1.7% (2.3% if childless and over 23). On a €4,000 gross salary, your contributions are roughly €800 per month. Above the Beitragsbemessungsgrenze, no additional contributions apply.
What are the Beitragsbemessungsgrenzen for 2025?
In 2025, the ceilings are: pension and unemployment insurance: €7,550/month (West) and €7,450/month (East). Health and care insurance: €5,512.50/month. Above these limits, no further contributions are charged. For someone earning €8,000/month, pension contributions are only charged on the first €7,550, saving about €42 per month vs full contributions.
What does the employer pay?
The employer pays roughly the same 20% as the employee plus accident insurance (0.5-5% depending on industry) and Umlagen (U1 for sick pay, U2 for maternity, U3 for insolvency). Total employer-side costs are typically 20-22% of gross salary. On a €4,000 salary, the employer pays about €800-€880 in social contributions on top of the gross pay.
Can you opt out of social insurance?
Regular employees cannot opt out — it is mandatory. However, you can choose private health insurance (PKV) if your income exceeds the Versicherungspflichtgrenze of €69,300/year. Self-employed people can opt out of pension insurance (except certain professions). Mini-jobbers can opt out of pension insurance but remain covered for the other branches through the employer contributions.
Are social insurance contributions tax-deductible?
Yes, most social insurance contributions are tax-deductible as Vorsorgeaufwendungen (provision expenses). Pension contributions (employee share) are deductible under the Rürup scheme rules. Health and care insurance contributions at the Basisschutz level are fully deductible. This reduces your taxable income by several thousand euros per year — the Finanzamt calculates this automatically in your tax return.
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
Related Calculators
Salary Calculator
Calculate your net salary after tax, social contributions and deductions in Germany.
Payroll Calculator
Generate a detailed monthly payslip with all German deductions itemized.
Employer Cost
Calculate total employer cost including social contributions on top of gross salary.
Mini-Job Calculator
Calculate employer costs and employee net pay for mini-jobs up to €556/month.
Midi-Job Calculator
Calculate reduced social contributions in the Übergangsbereich (€556-€2,000).