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Social security and levies

Germany social security contribution rates 2026

API Every contribution rate with employer and employee share comes live from the REST API, SDK and MCP server.

As of September 25, 2026, the general health insurance contribution rate in Germany is 14.6% (§ 241 SGB V), plus the additional contribution (Zusatzbeitrag) of the health insurer, on average 2.9%. Pension insurance is 18.6%, unemployment insurance 2.6% and long-term care insurance 3.6%, with a surcharge of 0.6 percentage points for childless people.

Last checked against the sources on September 24, 2026. Next expected change: average additional contribution for 2027 by November 1, 2026; surcharge for spouses with family insurance from January 1, 2028 already included.

REST /v1/hr/beitragssaetzeMCP hr_beitragssaetzeCLI qk beitragssaetze

The nationwide contribution rates (Beitragssätze) for employees subject to social insurance, split between employer and employee: general and reduced health insurance rate, average additional contribution (Zusatzbeitrag), pension, unemployment and long-term care insurance with the surcharge for childless people and the reductions per child, and the insolvency benefit levy (Insolvenzgeldumlage).

Source
SGB V, SGB VI, SGB III, SGB XI, notices of the Federal Ministry of Health (BMG), Insolvency Benefit Levy Rate Ordinances (Insolvenzgeldumlagesatzverordnungen)
License
Values from official works (§ 5 UrhG). Use of the compilation under the Quellenkontor terms of use.
Updates
yearly and with every change
Coverage
Germany, from 2015

A value doesn't match the official source? Report an error. We check against the primary source and document every correction in the changelog.

Related solutions: For payroll software and payroll providersFor global payroll and EOR providers

api.quellenkontor.dev/v1/hr/beitragssaetze?datum=2026-07-01
Zur API-Doku →
curl "https://api.quellenkontor.dev/v1/hr/beitragssaetze?datum=2026-07-01" \
  -H "Authorization: Bearer $QK_KEY"
Antwort200 OK · JSON
{
  "datensatz": "beitragssaetze",
  "datum": "2026-07-01",
  "vorlaeufig": false,
  "saetze": {
    "kv_allgemein": 14.6,
    "kv_ermaessigt": 14,
    "kv_zusatzbeitrag_durchschnitt": 2.9,
    "rv": 18.6,
    "rv_knappschaft": 24.7,
    "av": 2.6,
    "pv": 3.6,
    "pv_kinderlosenzuschlag": 0.6,
    "pv_kinderabschlag": 0.25,
    "pv_sachsen": 3.6,
    "insolvenzgeldumlage": 0.15
  },
  "werte": {
    "kv_allgemein": 14.6,
    "kv_ermaessigt": 14,
    "kv_zusatzbeitrag_durchschnitt": 2.9,
    "rv": 18.6,
    "rv_knappschaft": 24.7,
    "av": 2.6,
    "pv": 3.6,
    "pv_kinderlosenzuschlag": 0.6,
    "pv_kinderabschlag": 0.25,
    "pv_sachsen": 3.6,
    "insolvenzgeldumlage": 0.15
  },
  "bestandteile": [
    {
      "id": "kv_allgemein",
      "name": "Krankenversicherung, allgemeiner Beitragssatz",
      "einheit": "prozent",
      "wert": 14.6,
      "satz_prozent": 14.6,
      "arbeitgeber_prozent": 7.3,
      "arbeitnehmer_prozent": 7.3,
      "gueltig_ab": "2015-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 241 SGB V in der Fassung des GKV-Finanzstruktur- und Qualitäts-Weiterentwicklungsgesetzes vom 21. Juli 2014 (BGBl. I S. 1133)",
      "quelle": {
        "titel": "§ 241 SGB V (Allgemeiner Beitragssatz)",
        "url": "https://www.gesetze-im-internet.de/sgb_5/__241.html"
      },
      "hinweis": null,
      "naechster_wert": null
    },
    {
      "id": "kv_ermaessigt",
      "name": "Krankenversicherung, ermäßigter Beitragssatz",
      "einheit": "prozent",
      "wert": 14,
      "satz_prozent": 14,
      "arbeitgeber_prozent": 7,
      "arbeitnehmer_prozent": 7,
      "gueltig_ab": "2015-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 243 SGB V in der Fassung des GKV-Finanzstruktur- und Qualitäts-Weiterentwicklungsgesetzes vom 21. Juli 2014 (BGBl. I S. 1133)",
      "quelle": {
        "titel": "§ 243 SGB V (Ermäßigter Beitragssatz)",
        "url": "https://www.gesetze-im-internet.de/sgb_5/__243.html"
      },
      "hinweis": null,
      "naechster_wert": null
    }
  ],
  "hinweise": [
    "Prozentwerte vom beitragspflichtigen Entgelt. Die Umlagen U1 und U2 hängen von der Krankenkasse ab und sind nicht enthalten."
  ],
  "lizenz": "Werte aus amtlichen Werken (§ 5 UrhG). Nutzung der Zusammenstellung nach den Nutzungsbedingungen von Quellenkontor.",
  "stand": "2026-09-24",
  "zitat": "Beitragssätze der Sozialversicherung am 01.07.2026: Krankenversicherung 14,6 Prozent, durchschnittlicher Zusatzbeitrag 2,9 Prozent, Rentenversicherung 18,6 Prozent, Arbeitslosenversicherung 2,6 Prozent, Pflegeversicherung 3,6 Prozent, Zuschlag für Kinderlose 0,6 Prozent. Rechtsgrundlagen: SGB V, SGB VI, SGB III und SGB XI; Quelle und Gültigkeit je Bestandteil stehen in der Antwort. Quellen je Wert: https://quellenkontor.dev/quellen-und-lizenzen#beitragssaetze. Daten: Quellenkontor (quellenkontor.dev).",
  "datenstand": "2026-09-24.14"
}

Response shortened. All parameters and response fields are in the Contribution rates reference.

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Social security contribution rates 2026

The total row applies to the standard case: general rate, average additional contribution, with children, outside Saxony. The U1 and U2 levies depend on the health insurance fund.

Legal citations stay in German, exactly as they appear in the official sources.

ComponentRateEmployerEmployeeValidSource
Krankenversicherung, allgemeiner Beitragssatz14.6%7.3%7.3%from January 1, 2015Source
Krankenversicherung, ermäßigter Beitragssatz14%7%7%from January 1, 2015Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag2.9%1.45%1.45%January 1, 2026 to December 31, 2026Source
Rentenversicherung18.6%9.3%9.3%from January 1, 2018Source
Knappschaftliche Rentenversicherung24.7%15.4%9.3%from January 1, 2018Source
Arbeitslosenversicherung2.6%1.3%1.3%from January 1, 2023Source
Pflegeversicherung3.6%1.8%1.8%from January 1, 2025Source
Pflegeversicherung, Zuschlag für Kinderlose0.6%0%0.6%from July 1, 2023Source
Pflegeversicherung, Abschlag je Kind (2. bis 5. Kind unter 25)0.25%0%0.25%from July 1, 2023Source
Pflegeversicherung in Sachsen3.6%1.3%2.3%from January 1, 2025Source
Insolvenzgeldumlage0.15%0.15%0%from January 1, 2025Source
Total, standard case (with average additional contribution)42.3%21.15%21.15%

Long-term care insurance by number of children

Employee share in percent. The reduction applies per child under 25 from the second to the fifth child, the surcharge for childless employees from age 23. In Saxony, employees pay a higher share and employers a lower one.

ChildrenEmployeeEmployerEmployee in Saxony
childless2.4%1.8%2.9%
11.8%1.8%2.3%
21.55%1.8%2.05%
31.3%1.8%1.8%
41.05%1.8%1.55%
5 or more0.8%1.8%1.3%

Contribution rates since 2015

Every change to a contribution rate with its validity, newest first.

Show all 46 entriesHide 46 entries: Contribution rates since 2015
ComponentRateEmployerEmployeeValidSource
Krankenversicherung, Zuschlag für familienversicherte Ehegatten und Lebenspartner (Prozentpunkte)2.5%0%2.5%from January 1, 2028Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag2.9%1.45%1.45%from January 1, 2026Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag2.5%1.25%1.25%January 1, 2025 to December 31, 2025Source
Pflegeversicherung3.6%1.8%1.8%from January 1, 2025Source
Pflegeversicherung in Sachsen3.6%1.3%2.3%from January 1, 2025Source
Insolvenzgeldumlage0.15%0.15%0%from January 1, 2025Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag1.7%0.85%0.85%January 1, 2024 to December 31, 2024Source
Insolvenzgeldumlage0.06%0.06%0%January 1, 2024 to December 31, 2024Source
Pflegeversicherung3.4%1.7%1.7%July 1, 2023 to December 31, 2024Source
Pflegeversicherung, Zuschlag für Kinderlose0.6%0%0.6%from July 1, 2023Source
Pflegeversicherung, Abschlag je Kind (2. bis 5. Kind unter 25)0.25%0%0.25%from July 1, 2023Source
Pflegeversicherung in Sachsen3.4%1.2%2.2%July 1, 2023 to December 31, 2024Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag1.6%0.8%0.8%January 1, 2023 to December 31, 2023Source
Arbeitslosenversicherung2.6%1.3%1.3%from January 1, 2023Source
Insolvenzgeldumlage0.06%0.06%0%January 1, 2023 to December 31, 2023Source
Pflegeversicherung, Zuschlag für Kinderlose0.35%0%0.35%January 1, 2022 to June 30, 2023Source
Insolvenzgeldumlage0.09%0.09%0%January 1, 2022 to December 31, 2022Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag1.3%0.65%0.65%January 1, 2021 to December 31, 2022Source
Insolvenzgeldumlage0.12%0.12%0%January 1, 2021 to December 31, 2021Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag1.1%0.55%0.55%January 1, 2020 to December 31, 2020Source
Arbeitslosenversicherung2.4%1.2%1.2%January 1, 2020 to December 31, 2022Source
Insolvenzgeldumlage0.06%0.06%0%January 1, 2020 to December 31, 2020Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag0.9%0.45%0.45%January 1, 2019 to December 31, 2019Source
Arbeitslosenversicherung2.5%1.25%1.25%January 1, 2019 to December 31, 2019Source
Pflegeversicherung3.05%1.53%1.53%January 1, 2019 to June 30, 2023Source
Pflegeversicherung in Sachsen3.05%1.03%2.03%January 1, 2019 to June 30, 2023Source
Insolvenzgeldumlage0.06%0.06%0%January 1, 2019 to December 31, 2019Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag1%0%1%January 1, 2018 to December 31, 2018Source
Rentenversicherung18.6%9.3%9.3%from January 1, 2018Source
Knappschaftliche Rentenversicherung24.7%15.4%9.3%from January 1, 2018Source
Insolvenzgeldumlage0.06%0.06%0%January 1, 2018 to December 31, 2018Source
Pflegeversicherung2.55%1.28%1.28%January 1, 2017 to December 31, 2018Source
Pflegeversicherung in Sachsen2.55%0.78%1.78%January 1, 2017 to December 31, 2018Source
Insolvenzgeldumlage0.09%0.09%0%January 1, 2017 to December 31, 2017Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag1.1%0%1.1%January 1, 2016 to December 31, 2017Source
Insolvenzgeldumlage0.12%0.12%0%January 1, 2016 to December 31, 2016Source
Krankenversicherung, allgemeiner Beitragssatz14.6%7.3%7.3%from January 1, 2015Source
Krankenversicherung, ermäßigter Beitragssatz14%7%7%from January 1, 2015Source
Krankenversicherung, durchschnittlicher Zusatzbeitrag0.9%0%0.9%January 1, 2015 to December 31, 2015Source
Rentenversicherung18.7%9.35%9.35%January 1, 2015 to December 31, 2017Source
Knappschaftliche Rentenversicherung24.8%15.45%9.35%January 1, 2015 to December 31, 2017Source
Arbeitslosenversicherung3%1.5%1.5%January 1, 2015 to December 31, 2018Source
Pflegeversicherung2.35%1.18%1.18%January 1, 2015 to December 31, 2016Source
Pflegeversicherung, Zuschlag für Kinderlose0.25%0%0.25%January 1, 2015 to December 31, 2021Source
Pflegeversicherung in Sachsen2.35%0.68%1.68%January 1, 2015 to December 31, 2016Source
Insolvenzgeldumlage0.15%0.15%0%January 1, 2015 to December 31, 2015Source

As JSON and CSV

Every request returns JSON. The history since 2015 is also available as a CSV file with format=csv, and with trennzeichen=semikolon it fits Excel with German regional settings. More in Responses and CSV.

Terminal
curl "https://api.quellenkontor.dev/v1/hr/beitragssaetze/verlauf?format=csv&trennzeichen=semikolon" \
  -H "Authorization: Bearer $QK_KEY" -o beitragssaetze.csv

Parameters

ParametersTypeMeaning
datumdatedateEffective date in the format YYYY-MM-DD. Defaults to today.

All response fields with types, allowed values, defaults and error cases are in the Contribution rates reference.

Questions about this dataset

How much is the long-term care insurance contribution with children?

Employees pay 1.8% with one child and 0.25 points less for each further child under 25 up to the fifth, so 1.55% with two children. Childless employees aged 23 and over pay 2.4%. In Saxony, the employee share is higher.

How much does the employer pay for social security in Germany?

Usually 21.15% of gross pay up to the contribution ceiling: health, pension, unemployment and long-term care insurance are split in half, calculated with the average additional contribution. Levies and accident insurance come on top.

Is my health insurer's additional contribution included?

The average additional contribution rate under § 242a SGB V is included. Each health insurer sets its own rate. For payroll, the rate of the employee's insurer applies.

Are the U1 and U2 levies included?

No. They depend on the health insurer. The nationwide insolvency benefit levy is included. The levies for mini-jobs are listed under mini-job levies.

How often is the dataset updated?

Yearly and with every change. We check the data against the official sources every week, and every change is logged in the changelog. On the Pro plan, a webhook notifies your server.

More on Contribution rates

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