How Are Contributions to Statutory Health Insurance (GKV) Calculated in Germany?
Basis: Contribution as a Percentage of Income Contributions are calculated as a percentage of monthly gross income, up to a maximum limit:
Beitragsbemessungsgrenze (BBG) = maximum income considered
2025: €5,175 per month or €62,100 per year
Income above this limit is not included.
Contribution Rates
| Type | Total | Employee | Employer |
|---|---|---|---|
| Basic health insurance | 14.6 % | 7.3 % | 7.3 % |
| Average additional (Zusatzbeitrag) | ~1.6 % | 0.8 % | 0.8 % |
| Long-term care insurance | 3.4 % (childless: 4 %) | Half | Half |
➡️ Total: approx. 15.6–16.2 % of gross income (split equally).
Example Calculation
Income: €4,000
Rate: 16.2 %
Total contribution: €648
Employee share: €324
Employer share: €324
Special Cases
Mini-jobbers: no deductions, employer pays flat contribution
Self-employed: pay full contribution themselves (can exceed €800/month)
Unemployed (ALG I, Bürgergeld): covered by Jobcenter or Employment Agency
Key German Terms
Beitrag = monthly contribution
Zusatzbeitrag = additional contribution
Beitragspflichtiges Einkommen = income subject to contribution
Beitragsbemessungsgrenze (BBG) = maximum income limit
Krankenkasse = health insurance fund
