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Contributions & calculation variables

Whether it's payroll accounting, social insurance or the turn of the year - we bring an overview to the world of figures. Here you will find up-to-date data for your daily work.

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Health insurance figures

  • General contribution rate: 14.60
  • Reduced contribution rate: 14.00
  • Contribution from pension payments: 18.00
  • Individual supplementary health insurance contribution (ZF BKK): 3.40
  • Maximum voluntary health insurance contribution: € 1,046.26
  • Health insurance contribution assessment ceiling: € 5,812.50 (monthly)

Figures on long-term care insurance

  • With children: 3.60
  • Without children: 4.20
  • Maximum contribution with children: € 209.25
  • Maximum contribution without children: € 244.13
  • PV contribution assessment ceiling: € 5,812.50 (monthly)

Good to know:
For the second to fifth child under the age of 25, a discount of 0.25% each applies to the contribution rate.


Pension insurance figures

  • Contribution rate RV: 18.60
  • Contribution assessment ceiling RV: € 8,450.00 (monthly)

Unemployment insurance figures

  • ALV contribution rate: 2.60%
  • ALV contribution assessment ceiling: € 8,450.00 (monthly)

Low earners & low income

  • Low income threshold: € 325.00
  • Low income threshold: € 603.00

You can find further information in our contribution table

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