Definition of the contribution assessment base
The contribution assessment base (Beitragsbemessungsgrundlage) is the amount of income on which your insurer calculates your contribution to health and long-term care insurance. An upper limit is the contribution assessment ceiling (Beitragsbemessungsgrenze). For voluntary members, there is a minimum base below which the calculation does not go. For students in the KVdS, the base is a fixed amount. Your contribution therefore follows from this amount and the contribution rate, not from your actual income next to your studies.
Value (as of 20 October 2026)
| Figure | Value | Status |
|---|---|---|
| Contribution assessment ceiling for health and long-term care insurance 2026 | 5,812.50 euros a month (69,750 euros a year) | official |
| Contribution assessment ceiling 2027 | 6,375 euros a month (76,500 euros a year) | draft ordinance |
| Assessment base for KVdS 2026 | 855 euros a month | calculated from section 236 SGB V |
| Minimum assessment base for voluntary members 2026 | 1,318.33 euros a month | official |
The ceiling applies equally to health and long-term care insurance. The 2027 value exists so far only as a draft ordinance and is not yet binding. According to the fact base, the minimum base for voluntary members is one third of the reference amount, which for 2026 means 3,955 euros divided by three.
Example
If you are a voluntarily insured student without proof of income, you are assessed at the ceiling of 5,812.50 euros. You then pay the maximum contribution, even if you earn only 700 euros. With proof of income, at least the minimum contribution base of 1,318.33 euros applies. At the reduced rate of 14.0 percent plus the additional contribution of 2.9 percent, this results in a health insurance contribution of 222.80 euros a month (1,318.33 times 16.9 percent). This rate applies to members without an entitlement to sickness benefit.
Distinction from other figures
The contribution assessment base is not the same as your income or your contribution. Income is the starting figure, the base is that amount limited upwards and downwards, and the contribution results from the base multiplied by the contribution rate. The general contribution rate is the same for all funds, while the additional contribution is set by each fund. The income limit for compulsory insurance decides whether you are subject to statutory health insurance at all.
Related terms
Contribution rate, additional contribution (Zusatzbeitrag), minimum contribution base, health insurance income limit (Versicherungspflichtgrenze), KVdS.
Further articles
- Health insurance as a student over 30: Obligations, costs and routes (in German)
- Additional Contribution 2026: All Health Insurers
- Additional Contribution 2027: What Students Can Do Now
- BKK ProVita for Students: 2026 Contribution, From 30 and Benefits
- Glossary: Health insurance for students (in German)
Sources
GKV-Spitzenverband, fact sheet on contribution calculation figures 2026, Federal Ministry of Labour, Social Security Calculation Figures Ordinance 2027. As of 20 October 2026.
Last updated: October 2026. This guide is general information, not individual advice. The German version is authoritative.
Editorial team: Academycon
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