Germany · 2026
Social contributions 2026: rates and ceilings
In 2026 employees pay 9.3% pension, 1.3% unemployment, 7.3% health plus half the additional rate and 1.8% care insurance, each up to its ceiling.
Contributions at ten salaries
| Gross | Pension | Unemployment | Health | Care | Total | Share |
|---|---|---|---|---|---|---|
| €2,500 | €232.50 | €32.50 | €218.75 | €60.00 | €543.75 | 21.8% |
| €3,500 | €325.50 | €45.50 | €306.25 | €84.00 | €761.25 | 21.8% |
| €4,500 | €418.50 | €58.50 | €393.75 | €108.00 | €978.75 | 21.8% |
| €5,500 | €511.50 | €71.50 | €481.25 | €132.00 | €1,196.25 | 21.8% |
| €6,450 | €599.85 | €83.85 | €508.59 | €139.50 | €1,331.79 | 20.6% |
| €7,500 | €697.50 | €97.50 | €508.59 | €139.50 | €1,443.09 | 19.2% |
| €8,450 | €785.85 | €109.85 | €508.59 | €139.50 | €1,543.79 | 18.3% |
| €10,000 | €785.85 | €109.85 | €508.59 | €139.50 | €1,543.79 | 15.4% |
| €12,000 | €785.85 | €109.85 | €508.59 | €139.50 | €1,543.79 | 12.9% |
| €15,000 | €785.85 | €109.85 | €508.59 | €139.50 | €1,543.79 | 10.3% |
Childless over 23, additional rate 2.9%. The shares fall above €5,812.50 (health and care) and above €8,450 (pension, unemployment) because the ceilings bite.
Questions
What are the 2026 contribution ceilings?
Pension and unemployment insurance €101,400 a year (€8,450 a month), health and care insurance €69,750 (€5,812.50). The insurance threshold is €77,400.
What is the additional health rate?
Each health fund charges its own additional rate on top of the general 14.6%; employer and employee split it. The average additional rate for 2026 is 2.9%.
Who pays the surcharge for the childless?
Childless members of care insurance over 23 pay 0.6 points on their own; from the second child under 25 the employee share falls by 0.25 points per child, by at most one point.
More
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Estimate for 2026 after the BMF's Programmablaufplan. Not payroll, tax or financial advice.