Definition of the minimum contribution base
The minimum contribution base (Mindestbemessungsgrundlage) is the amount your health insurer applies as the minimum contributory income for voluntary members, even if you earn less. It is derived from the reference figure (Bezugsgröße). The contribution rate, including the additional contribution (Zusatzbeitrag), is applied to it.
Value (as of 20 October 2026)
| Figure | Value | Status | Source |
|---|---|---|---|
| Minimum contribution base 2026 | 1,318.33 euros a month | official, calculated as reference figure divided by 3 | GKV-SV fact sheet |
| Minimum contribution for health insurance 2026 | 222.80 euros a month | calculated (14.0 plus 2.9 percent) | Calculation, cross-checked with TK |
| Minimum contribution for health and long-term care insurance 2026 without childless surcharge | 270.26 euros a month | calculated | Fact sheet, example D |
| Minimum contribution base 2027 | 1,376.67 euros a month | draft ordinance | BMAS |
Example
You are voluntarily insured and earn 500 euros a month. The insurer calculates with 1,318.33 euros. At 14.0 percent plus 2.9 percent additional contribution, that comes to 222.80 euros for health insurance, plus 47.46 euros for long-term care insurance, a total of 270.26 euros a month.
The calculation uses the reduced contribution rate of 14.0 percent, because there is no entitlement to sickness benefit (Krankengeld) (§ 243 SGB V).
Related terms
Voluntary insurance, contribution assessment ceiling, additional contribution (Zusatzbeitrag), reference figure (Bezugsgröße).
Further articles
Sources
GKV-Spitzenverband, fact sheet on contribution calculation figures 2026, Techniker Krankenkasse, minimum limit for contribution calculation. 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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