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: € 992.26
- Health insurance contribution assessment ceiling: € 5,512.50 (monthly)
Figures on long-term care insurance
- With children: 3.60
- Without children: 4.20
- Maximum contribution with children: € 198.45
- Maximum contribution without children: € 231.53
- PV contribution assessment ceiling: €5,512.50 (monthly)
Good to know:
For the second to fifth child under the age of 25, a reduction of 0.25% applies to the contribution rate.