German statutory health insurance — which contribution rate applies?

Sources and assumptions

• gesetze-im-internet.de — SGB V § 241 — tax year 2026, verified on September 22, 2026

  Excerpt from the source : « Der allgemeine Beitragssatz beträgt 14,6 Prozent der beitragspflichtigen Einnahmen der Mitglieder. »

• gesetze-im-internet.de — SGB V § 243 — tax year 2026, verified on September 22, 2026

  Excerpt from the source : « Für Mitglieder, die keinen Anspruch auf Krankengeld haben, gilt ein ermäßigter Beitragssatz. [...] Der ermäßigte Beitragssatz beträgt 14,0 Prozent der beitragspflichtigen Einnahmen der Mitglieder. »

Calculation assumptions

• The figure shown is the TOTAL contribution; § 249 governs the split between employer and employee.
• The contribution ceiling is entered by you: § 223 (3) refers to an annual determination whose current value could not be read from an official source here.
• Excludes voluntarily insured self-employed people under § 240, who have their own minimum bases, and the agricultural fund.
• Not modelled: employees in the transition zone under § 20 (2) of Social Code IV (pay from more than marginal employment of regularly up to 2,000 euros a month), whose earnings subject to contributions are computed by the formula in § 20 (2a) of Social Code IV, and marginal employment (mini-jobs) under § 8 of Social Code IV. The calculator applies the rate to the amount entered.
• For contributions on statutory pension income (§ 247) and on occupational pensions (Versorgungsbezüge) and self-employed income (§ 248), compulsorily insured members pay the general rate, not the reduced one; the exceptions set out there (foreign pensions, Versorgungsbezüge under § 229 (1) sentence 1 no. 4) are not modelled.