A doctoral position (Promotionsstelle) in Germany is an employment relationship, so your employer pays a share of the social insurance contributions. How high that share is depends on the contribution rates, the contribution assessment ceilings and on whether the job counts as employment or as a minor job. This guide explains the split with figures for 2026, a worked example and the exceptions you should know.
Short answer: For a doctoral position subject to social insurance, the employer pays half of the contributions for health, long-term care, pension and unemployment insurance. For 2026, the employer share at 3,000 euros gross, as an assumption, is 634.50 euros per month (status: 2026). The employer share of health insurance depends on your insurer’s additional contribution. You calculate the net pay with the German Federal Ministry of Finance tax calculator.
The most important points at a glance
- Employees with a salary are subject to statutory insurance under section 5 (1) no. 1 of Social Code Book V, for health, long-term care, pension and unemployment insurance.
- Under section 249 of Social Code Book V, employees and employers each pay half of the health insurance contributions.
- The pension insurance contribution is 18.6 percent in 2026, and the employer pays half of it (status: 2026).
- The unemployment insurance contribution is 2.6 percent in 2026, split equally between employees and employers.
Which social insurance contributions apply to a doctoral position?
A doctoral position at a university is usually an employment contract with pay. The general rules of social insurance therefore apply. The table shows the 2026 rates. The figures are total rates, before they are split between employer and employee.
| Insurance | Contribution rate 2026 | Employer share | Status and source |
|---|---|---|---|
| Health insurance (14.6 percent general rate plus 2.9 percent average additional contribution) | 17.5 percent | 8.75 percent | Status 01.01.2026, section 249 SGB V |
| Long-term care insurance | 3.6 percent | 1.8 percent | Status 01.01.2026, GKV-Spitzenverband |
| Pension insurance | 18.6 percent | 9.3 percent | Status 2026, contribution rate notice |
| Unemployment insurance | 2.6 percent | 1.3 percent | Status 01.01.2026, section 341 SGB III |
The health insurance figure includes the average additional contribution of 2.9 percent. In practice you pay the additional contribution of your own insurer, which can differ. People without children who are 23 or older also pay the childless surcharge of 0.6 contribution points.
What is the contribution assessment ceiling?
Contributions are calculated only up to the contribution assessment ceiling. For 2026 it is 5,812.50 euros per month (69,750 euros per year) for health and long-term care insurance. For pension and unemployment insurance it is 8,450 euros per month (101,400 euros per year). Most doctoral positions fall below these ceilings.
These ceilings are official values for 2026 (status: 01.01.2026). Draft values for 2027 exist but are not quoted here.
Worked example: employer share at 3,000 euros gross
Assumption: a doctoral position pays 3,000 euros gross per month. The person has a child and therefore pays no childless surcharge. The additional contribution is 2.9 percent, and the contributions stay below the ceilings.
- Health insurance: 14.6 plus 2.9 percent equals 17.5 percent. Half of this is 8.75 percent, which is 262.50 euros.
- Long-term care insurance: 3.6 percent. Half of this is 1.8 percent, which is 54.00 euros.
- Pension insurance: 18.6 percent. Half of this is 9.3 percent, which is 279.00 euros.
- Unemployment insurance: 2.6 percent. Half of this is 1.3 percent, which is 39.00 euros.
- Employer share in total: 634.50 euros per month. The share of the employed person is also 634.50 euros.
The social insurance contributions therefore add up to 1,269.00 euros per month, split equally between employer and employee. Income tax is not included, because it depends on your tax class and your family situation. For net pay, use the tax calculator of the German Federal Ministry of Finance (bmf-steuerrechner.de). Levies and accident insurance that the employer pays on top are not included.
When does the student job privilege apply?
Many doctoral candidates wonder whether a small position is treated like a student job (Werkstudentenjob). The student job privilege applies up to 20 hours per week. Then employees are exempt from health, long-term care and unemployment insurance. Pension insurance has no such privilege, so the obligation remains there. Evening, night and weekend work can exceed 20 hours if the studies take precedence. Your insurance office (Einzugsstelle) confirms whether this applies to your position.
Whether the privilege can apply to you as a doctoral candidate depends on your status as a student. A full-time position with more than 20 hours per week does not qualify in any case. The employer and the insurance office must check the details.
Frequently asked questions
Does my employer also pay half of the health insurance?
Yes. Under section 249 of Social Code Book V, employees and employers each pay half of the contributions. The employer pays the total amount to the health insurer. Your insurer’s additional contribution is also split in half.
Does social insurance also apply to a fixed-term position?
Yes. The fixed term does not change the insurance obligation as long as a salary is paid. The term affects how long the employment lasts, not the type of insurance.
How does a position differ from a scholarship?
In a position you are an employee, and your employer pays half of the contributions. A scholarship has no employment relationship, so insurance is your own task. The guide Health Insurance for PhD Students in Germany compares both routes.
Does this also apply to a position paid under the TV-L?
The insurance obligation applies regardless of whether the collective agreement for the Länder (TV-L) is used. The collective agreement sets the pay, while the contribution rates stay the same. The pay grade of your position is clarified by the personnel office.
What to do now
- Ask to see your employment contract and check whether it provides for pay subject to social insurance.
- Ask the personnel office about the additional contribution of your health insurer and about the payslip.
- Calculate your net pay with the tax calculator of the Federal Ministry of Finance before you plan your spending.
- For positions below 20 hours, check whether the student job privilege applies, and have it confirmed.
Related reading
- Student Job 20-Hour Rule, Pension and Semester Breaks
- Part-Time Jobs and Taxes for Students in Germany
- Health Insurance for PhD Students in Germany
- Is a Scholarship Taxable? Tax and Social Insurance
- Krankenversicherung als Doktorand: GKV, PKV oder Familienversicherung? (in German)
Sources: section 5 SGB V; section 249 SGB V; section 341 SGB III; contribution rate notice 2026 (pension insurance); GKV-Spitzenverband, social insurance reference values 2026 (status: 01.01.2026); University of Göttingen, funding options for a doctorate (no date given).
Last updated: October 2026. This guide is general information, not individual advice.
