Social security contributions in Germany in 2026

Updated:
05.10.2026

Let’s examine what social security contributions there are in Germany.

Two types of deductions are made from an employee’s salary: social security contributions and income tax. First, all social security contributions are calculated based on the gross amount (100%), and only then is income tax calculated. In most cases, social security contributions are split equally: 50% is paid by the employee and 50% by the employer (there are exceptions for care insurance – see below).

Social contributions in 2026

Pension Scheme (Rentenversicherung)

The Pension Insurance (Rentenversicherung) — 18,6 %. 9.3 % each from the employee and the employer. The rate has remained at this level since 2018.

Contributions are calculated on income up to €8,450 a month, that is up to €101,400 a year. Anything above that is not subject to contributions – and does not accrue pension rights either.

Nationwide uniform values apply from 2025, and from 1 January 2026 the division into the West and East legal districts is finally abolished for calculation and reporting purposes. Munich, Berlin, Dresden — there is no longer any difference.

This refers strictly to mandatory contributions. Voluntary contributions to private pension products are not limited by this threshold.

Statutory health insurance (Gesetzliche Krankenversicherung)

Statutory health insurance (Gesetzliche Krankenversicherung) — on average ≈ 17.5%. The basic premium is 14.6% (7.3% each), plus an individual supplementary contribution (Zusatzbeitrag), which in 2026 averages 2.9% and is also split equally between the parties. This amounts to an average of ≈ 8.75% from the employee and the same amount from the employer. The exact amount depends on your Krankenkasse (statutory health insurer). The maximum income on which contributions are levied (the contribution ceiling) in 2026 is €5,812.50 per month (€69,750 per year). The threshold for switching to private health insurance (PKV) is €77,400 per year, or €6,450 per month.

Long-term care insurance (Pflegeversicherung)

Long-term care insurance (Pflegeversicherung) — 3.6% (basic). The basic rate is 3.6%; for childless employees aged 23 and over, it is 4.2% (the 0.6% surcharge applies only to the employee). For each child from the second to the fifth, the contribution is reduced by 0.25 percentage points. Outside Saxony, the rate is split equally: 1.8% each. For an employee without children, the employee’s share becomes 2.4%, whilst the employer’s share remains at 1.8%. In Saxony, the distribution is different: the employee pays 2.3%, the employer 1.3%; for childless employees, the employee’s share is 2.9%. The contribution threshold is the same as for health insurance – €5,812.50 per month.

Unemployment insurance (Arbeitslosenversicherung)

Unemployment insurance (Arbeitslosenversicherung) — 2,6 %, 1.3 % on each side. In 2026, the rate remained unchanged.

The contribution ceiling is the same as for pension insurance: €8,450 per month.

Solidarity surcharge (Solidaritätszuschlag)

Solidarity surcharge (Solidaritätszuschlag) — 5.5%. Technically, this is not a social security contribution but a surcharge on income tax; however, historically it has been included in this overview. Introduced in 1991, it has been paid by only around 10% of taxpayers since the 2021 reform — high-income individuals, investors with capital gains above the tax-free threshold, and companies. In 2026, single people with an annual income tax liability of up to €20,350 and married couples with an annual income tax liability of up to €40,700 are fully exempt from the tax. In practice, a single person starts paying the surcharge at a taxable annual income of approximately €75,000, a married couple at approximately €150,000.

Total: a typical employee (with a child, outside Saxony, with an average additional contribution to their Krankenkasse) pays around 21,15% of their gross salary in social security contributions. The exact figure depends on your Krankenkasse, the number of children and the federal state.

Type of deduction	Rate (employee + employer)	Comment
Pension Scheme (Rentenversicherung)	18.6% – 9.3% each	Contribution ceiling 8,450 €/month (101,400 €/year), uniform for the whole of Germany since 2025
State health insurance (Krankenversicherung)	≈ 17.5% – at ≈ 8.75% each	14.6% basic contribution + average additional contribution of 2.9%; contribution limit of €5,812.50 per month
Long-term care insurance (Pflegeversicherung)	3.6% in total — 1.8% on each side	Childless individuals aged 23 and over: 4.2% (supplement of 0.6% – employee only). Discount for 2–5 children. Saxony – special rules
Unemployment insurance (Arbeitslosenversicherung)	2.6% – 1.3% each	Contribution limit 8,450 €/month
Solidarity surcharge (Solidaritätszuschlag)	5.5% on income tax	Formally not a social contribution. Paid only by high earners: single people ≈ from €75,000/year, couples ≈ from €150,000/year of taxable income in 2026

How much is that in euros: example for €4,000 gross

An employee with one child, living outside Saxony, Krankenkasse with average additional contribution.

Pension insurance, 9.3 % — 372,00 €
Health insurance, 8.75 % — 350,00 €
Care insurance, 1.8 % — 72,00 €
Unemployment insurance, 1.3 % — 52,00 €

That comes to €846.00 per month, or 21.15 % of gross pay. Your employer pays exactly the same amount for you: outside Saxony, both shares are equal.

For a childless person aged 23 or over, care insurance costs 2.4 % instead of 1.8 % — that is, €96.00 instead of €72.00 — bringing the total to €870.00 per month.

What changes if the salary is above the threshold

Here is where it gets non-obvious. The contribution limits differ for different types of insurance, and as soon as the salary exceeds them, the percentage share of deductions begins to drop.

Let’s take €9,000 gross. Pension and unemployment insurance contributions are calculated only on €8,450, while health and long-term care insurance contributions are calculated only on €5,812.50.

Pensions — €785.85
Medical — €508.59
Long-term care insurance — €104.63
For unemployment – €109.85

Total: €1,508.92 — that’s 16.8 % out of €9,000, rather than 21.15 %. Although the salary has doubled, the amount of contributions has by no means doubled.

The second consequence concerns health insurance. If your gross income exceeds €77,400 a year, you gain the right to switch to private insurance. What this offers and what the risks are is covered in our analysis of how much statutory health insurance costs.

Frequently asked questions

Why was more than 21.15 % deducted from me?

There are three reasons, and all three are very common. If you have no children and are 23 or older, your care insurance contribution is 2.4 % instead of 1.8 %. You work in Saxony – there, the employee pays 2.3 % and the employer pays 1.3 %. And the most common reason: your Krankenkasse’s surcharge. 2.9 % is the national average, not a specific insurer’s rate: some Kassen charge more, others less (Techniker Krankenkasse, for example, charges 2.69 % in 2026). A half-percent difference on a salary of €4,000 amounts to €10 per month.

Is the employer’s share my money?

It appears on the payslip as a separate line and does not reach you, but for the employer it is part of the cost of employing you. At a gross salary of €4,000, they do not spend €4,000, but around €4,850 a month — and that is even without the Umlagen U1–U3 (employer levies) and the contribution to the Berufsgenossenschaft (employers’ liability insurance association). This figure is worth keeping in mind during salary negotiations and especially if you are thinking about switching to self-employment: there, you pay both halves yourself.

Are contributions deducted from bonuses and the thirteenth salary?

Yes: a one-off payment (Einmalzahlung) is just as much remuneration (Arbeitsentgelt) as a basic salary. There is only one limitation, the annual contribution ceiling: if your salary together with the bonus has already exceeded it, nothing is deducted from the excess amount. A separate trap is the Märzklausel (March clause) pursuant to section 23a subsection 4 of the Fourth Book of the German Social Code (SGB IV): a bonus paid between January and March is, under certain conditions, attributed to the previous year and calculated using the previous year’s rates and thresholds. In the payslip, this looks like a payroll error, but it is the rule.

What deductions are made from a mini-job?

The threshold for a mini-job in 2026 is €603 per month. It is linked to the minimum wage using the formula “minimum wage × 130 ÷ 3”, so it rises in line with it: at €13.90, the figure is €603; from 2027, it will be €633. The employee pays nothing at all towards health, long-term care and unemployment insurance. The employer pays a flat-rate contribution only to the Krankenkasse – 13 % if the employee has statutory health insurance (GKV). There are no long-term care or unemployment insurance contributions on a mini-job at all. That leaves pension contributions: the employer pays 15 %, and the employee contributes an additional 3.6 %, which is less than €22 per month. You can opt out of this top-up, but then the months count only partially towards your pension insurance record and earn fewer pension points. Since 1 July 2026, those who once opted out have had the right to change their mind once: the application is submitted via the employer, applies only to the future, and it will no longer be possible to opt out a second time.

About the author. Valery Melech, Finber. Versicherungsmakler (insurance broker) licensed under § 34d para. 1 GewO and Immobiliardarlehensvermittler (real estate loan broker) under § 34i GewO, IHK Rhein-Neckar. Over 20 years of practice, around 6’000 clients.

Sources. Contribution ceilings for 2026 — Sozialversicherungs-Rechengrößenverordnung 2026; summary of values and abolition of the East-West division — Techniker Krankenkasse. Care insurance contributions and the childless surcharge — SGB XI.

Status. Contribution limits are reviewed every year. The data was verified in August 2026, and the page is updated in January when the new calculation variables (Rechengrößen) are released.

This material is for informational purposes only and does not constitute tax advice.