How is my contribution to statutory health insurance calculated?
Calculation of contributions to statutory health insurance
The contribution to statutory health insurance (GKV) is based on the gross monthly salary. Employers and employees share the contribution, while non-working family members (spouse, children) are co-insured free of charge.
Contribution rates:
- General contribution rate: Applies to those insured with entitlement to sickness benefit, e.g. employees. Pensioners also pay this rate, even though they are not entitled to sickness benefit.
- Reduced contribution rate: Applies if there is no entitlement to sickness benefit, e.g. for students and self-employed persons.
Voluntarily insured persons can acquire entitlement to sickness benefit from the seventh week of illness onwards through the general contribution rate. Until the seventh week, loss of earnings must be covered privately or through an optional tariff.
Contribution rate and additional contribution:
Since 2015, the general contribution rate has been 14.6%, shared between employer and employee. In addition, the employee pays a fund-dependent additional contribution, which averages 1.7% in 2024.
Contribution assessment ceiling:
The insurance contribution is only calculated up to the contribution assessment ceiling, which is 62.100 Euro annually or 5.175 Euro monthly in 2024. Income above this limit is not subject to contributions.
Reduction of contributions:
As the general contribution rate covers sickness benefit, contributions are reduced by a flat rate of 4% if there is an entitlement to sickness benefit. The additional contribution is also included in the calculation of the reduction.
