Health insurance contributions in Germany are not a fixed amount. They depend on gross pay, the general contribution rate, the additional contribution (Zusatzbeitrag) of your insurer and the contribution assessment ceiling (Beitragsbemessungsgrenze). This guide shows the calculation step by step. All figures for 2027 are assumptions or draft values and should be checked against the official determinations.
Short answer: Employees pay half of the general contribution rate of 14.6 percent and half of their insurer’s additional contribution. With an assumed additional contribution of 2.9 percent, this comes to 8.75 percent of gross pay up to the contribution assessment ceiling. The ceiling is 5,812.50 euros a month in 2026 and 6,375 euros a month in the 2027 cabinet draft (Last updated: November 2026).
The most important points
- The general contribution rate is 14.6 percent and is shared between employer and employee.
- The additional contribution is set by each insurer. For this calculation we use the average of 2.9 percent as an assumption.
- Contributions are calculated only up to the assessment ceiling. A higher salary does not increase the contribution above that point.
- The calculation applies to employees. Self-employed and voluntarily insured persons pay their contribution differently.
- Long-term care insurance is a separate contribution and is not calculated here.
The building blocks of the calculation
| Component | Value | Status | Source |
|---|---|---|---|
| General contribution rate | 14.6 percent | 1 January 2026 | § 241 SGB V (in German) |
| Additional contribution of the insurer | Set by each insurer, assumed 2.9 percent | Estimating panel, October 2026 | Federal Social Insurance Office |
| Assessment ceiling for health and care insurance 2026 | 5,812.50 euros a month | 1 January 2026 | GKV-Spitzenverband |
| Assessment ceiling for health and care insurance 2027 | 6,375 euros a month | Cabinet draft, October 2026 | Federal Ministry of Labour and Social Affairs |
Step by step: how to calculate
- Determine your gross monthly pay. The relevant amount is earnings before deductions, meaning without income tax and social security contributions.
- Compare your gross pay with the assessment ceiling. If it is above, continue the calculation with the ceiling.
- Add the general contribution rate and your insurer’s additional contribution. With 14.6 and 2.9 percent the total rate is 17.5 percent.
- Divide the total rate by two. The employee’s share is then 8.75 percent.
- Multiply the contribution-liable amount by 8.75 percent and round to the cent.
Example 1: gross pay of 3,500 euros (assumption)
The pay is below the assessment ceiling, so the whole amount is taken into account. The employee’s share of health insurance is then as follows.
| Item | Calculation | Amount per month |
|---|---|---|
| General contribution rate, employee share | 3,500 euros × 7.30 percent | 255.50 euros |
| Additional contribution, employee share | 3,500 euros × 1.45 percent | 50.75 euros |
| Total employee share | 255.50 euros + 50.75 euros | 306.25 euros |
The employer pays the same amount again. The total burden for health insurance at this salary is therefore 612.50 euros a month (assumption).
Example 2: gross pay above the ceiling
At 7,000 euros gross, the assessment ceiling applies. The contribution is then calculated only on the part up to the ceiling.
| Year and status | Assessment base | Employee share (8.75 percent) |
|---|---|---|
| 2026, official | 5,812.50 euros | 508.59 euros |
| 2027, cabinet draft | 6,375 euros | 557.81 euros |
For 2027 the ceiling is a draft value. The federal cabinet adopted the 2027 calculation parameters on 7 October 2026. Check the figure in the official gazette once the regulation is in force, and recalculate then.
Example 3: part-time work with 1,800 euros gross (assumption)
The same system applies at a lower salary. The pay is far below the ceiling, so the whole amount counts. The employee share is 8.75 percent of 1,800 euros, which is 157.50 euros a month (assumption). The employer also pays 157.50 euros, so the total burden is 315 euros.
If the additional contribution changes by one percentage point, the employee share changes by 0.5 percentage points, because half of the additional contribution applies to the pay. At 1,800 euros that is 9 euros a month. This sense of scale helps you classify payslips and pay increases.
What the calculation does not show
- Long-term care insurance is charged separately. Its employee rate in 2026 is 3.6 percent, with a surcharge for childless people from age 23. A higher surcharge from 2027 is planned but not yet adopted.
- Your insurer’s additional contribution can differ from the average. The official determination for 2027 is still pending.
- Mini-jobs, benefits in kind and one-off payments can follow their own rules. The calculation here applies to ongoing pay.
- Self-employed and voluntarily insured persons bear the full contribution themselves and therefore calculate differently.
Why the 2027 figure is still open
The Federal Ministry of Health officially determines the average additional contribution for 2027 on the basis of the estimate by the estimating panel. The panel expects 2.9 percent. Each insurer sets its own rate. For the 2027 assessment ceiling, the cabinet draft applies. All three values can change once the official determinations are in place.
For your own planning this means: calculate with the current status and mark the values that are still open. That way you can see at once which items may change after the determination and avoid surprises on your payslip.
Typical mistakes when recalculating
- The additional contribution is deducted entirely from the employee, although it is shared.
- The calculation takes the full gross pay above the ceiling instead of capping the assessment base.
- Long-term care insurance is confused with the health insurance rate or forgotten.
- Net pay is used as the starting figure. The relevant amount is gross pay before deductions.
Frequently asked questions
Do I pay the additional contribution alone?
No. Employees and employers usually share it. The calculation above therefore shows only half of the additional contribution as your share if you are an employee. The employer pays the other half.
Is the same ceiling used for health and long-term care insurance?
Yes. The assessment ceiling for health and long-term care insurance is the same in the calculation parameters. The fact sheet of the GKV-Spitzenverband for 2026 shows the same monthly figure for both insurances.
What counts as contribution-liable income?
For employees, the ongoing gross wage is decisive. The exact boundary, for example for benefits in kind or surcharges, follows the rules of social insurance and your payslip. Your payroll department can help if in doubt.
Where can I find the figures to check my own calculation?
The GKV-Spitzenverband publishes a fact sheet on calculation parameters that summarises rates and ceilings for each year. For 2027, use it only once the official determinations are available.
What to do now
- Take your current payslip and check which additional contribution your employer applies.
- Work through the example with your gross pay and the additional contribution of your insurer.
- Compare the result with the amount on your payslip and clarify any differences with payroll.
- Check the figures again once the official 2027 determination has been published.
Related articles
- Krankenkasse 2027: What changes for insured persons and students (in German)
- Average additional contribution 2027: why it does not apply to every insurer (in German)
- Contribution assessment ceiling 2027: what rises for higher earners (in German)
- Additional contribution 2027: why the insurers differ so much (in German)
- Student health insurance 2026 in figures (in German)
Sources: § 241 SGB V, general contribution rate (gesetze-im-internet.de, in German); GKV-Spitzenverband, fact sheet on calculation parameters (status 1 January 2026); Estimating panel on the finances for 2026 and 2027, Federal Social Insurance Office (October 2026); Social insurance calculation parameters ordinance 2027, Federal Ministry of Labour (draft, October 2026)
Last updated: November 2026. This guide is general information, not individual advice.
