German long-term care insurance — which contribution rate applies?
The 3.6 per cent rate (PBAV 2025) rises by 0.6 percentage points for childless members over 23 and falls by 0.25 points for each of the second to fifth child under 25 — the first child does not lower the rate.
2026 rules — verified on September 23, 2026Free, no account
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Sources and assumptions
- gesetze-im-internet.de — Pflegeversicherungs-Beitragssatzanpassungsverordnung 2025 (PBAV 2025) § 1 Abs. 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Der Beitragssatz nach § 55 Absatz 1 Satz 1 des Elften Buches Sozialgesetzbuch wird zum 1. Januar 2025 auf 3,6 Prozent der beitragspflichtigen Einnahmen der Mitglieder festgesetzt. »
- gesetze-im-internet.de — SGB XI § 55 Abs. 3 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « erhöht sich für Mitglieder nach Ablauf des Monats, in dem sie das 23. Lebensjahr vollendet haben, um einen Beitragszuschlag in Höhe von 0,6 Beitragssatzpunkten (Beitragszuschlag für Kinderlose) »
- gesetze-im-internet.de — SGB XI § 55 Abs. 3 Satz 4 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « reduziert sich der Beitragssatz nach Absatz 1 Satz 1 und 3 für jedes Kind ab dem zweiten Kind bis zum fünften Kind um jeweils einen Abschlag in Höhe von 0,25 Beitragssatzpunkten »
- gesetze-im-internet.de — SGB XI § 55 Abs. 3 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « nach Ablauf des Monats, in dem sie das 23. Lebensjahr vollendet haben »
- gesetze-im-internet.de — SGB XI § 55 Abs. 3 Satz 4 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « für jedes Kind ab dem zweiten Kind »
- gesetze-im-internet.de — SGB XI § 55 Abs. 3 Satz 4 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « bis zum fünften Kind »
Calculation assumptions
- The figure shown is the TOTAL contribution; the split between employer and employee follows § 58 of Social Code XI and differs in Saxony.
- Excludes the half rate of § 55 (1) sentence 3 and the farming scheme of subsection 5.
- The contribution ceiling is entered by you: § 55 (2) refers to an annual statutory instrument whose current value could not be read from an official source here.
- The exemptions from the childless surcharge under § 55 (3) sentence 2 of Social Code XI (members born before 1 January 1940, people performing military or civilian service, recipients of basic income support (Grundsicherungsgeld) under § 19 (1) sentence 1 of Social Code II) are not checked by the calculator: the surcharge is removed only if the box “Parenthood evidenced or exempt from the childless surcharge” is ticked.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.