SteuerGo FAQs

(2022) How is my contribution to statutory health insurance 2022 calculated?

The contribution rates in statutory health insurance (GKV) are based on the gross monthly salary. Part of the insurance contribution is paid by the employer, and the other part is paid by the employee. Non-working family members (spouse or children) are co-insured free of charge.

There are different contribution rates for statutory health insurance:

The general contribution rate: This applies to those insured with entitlement to sick pay in the event of prolonged illness, such as employees. The general contribution rate also applies to pensioners, even if they are not entitled to sick pay.

The reduced contribution rate: This applies if there is no entitlement to sick pay. This affects, for example, students or self-employed persons.

Voluntarily insured persons can acquire an entitlement to sick pay from the seventh week, like those with statutory insurance, through the general insurance contribution. Illness periods before the seventh week are still not covered for voluntarily insured persons and must be secured privately or through an additional optional tariff from the health insurance company. For most insured persons, only the general contribution rate is relevant. The contribution rate is given as a percentage of the total gross income up to the contribution assessment limit.

Until 2014, the general contribution rate was 15,5 percent. Of this, 7,3 percent was paid by the employer and 8.2 percent by the employee. This meant an insurance contribution of 246 Euro per month for an employee with a gross salary of 3.000 Euro. Since 2015, the general contribution rate has been fixed at 14.6 percent, with the employer and employee each paying half. In addition, the employee must pay the new income-dependent additional contribution, which varies depending on the health insurance company. The average additional contribution rate in 2022 was 1,3%.

Contributions do increase proportionally with income, but not indefinitely. For high earners, there is a contribution assessment limit. In 2022, this is 58.050 Euro per year or 4.837,50 Euro per month and applies equally in both the old and new federal states. Wages and salaries above the contribution assessment limit are no longer subject to contributions. The legislator wants to create an incentive for high earners to take out statutory health insurance. This is intended to curb the decline in membership of statutory health insurance funds and ensure their financing remains secure. The contribution assessment limit is adjusted annually to reflect general wage and salary developments.

As the general contribution rate for those with statutory insurance covers sick pay, contributions are reduced by a flat rate of 4%. The reduction only applies if there is an entitlement to sick pay in the event of illness. The reduction is made by the tax office.

The fund-specific income-dependent additional contribution is considered an integral part of the health insurance contribution and is therefore included in the assessment basis for determining the four percent reduction amount.