Module 121 min2529 wordsFree — no account
Contributions: rate, additional contribution, ceilings and who pays what
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 168 words · 2 min
Practical case
What does a childless bookkeeper cost in health and long-term care contributions?
A bookkeeper aged 30 with no children earns €4,800 gross a month in 2026. Her health insurance fund's articles set an additional contribution of 2.5 per cent. Her place of work is not in the state covered by the special rule in section 58(3) SGB XI. How much do the bookkeeper and the employer each bear per month?
Hint: First check whether the salary reaches the contribution ceiling. Then split the health and the long-term care contribution separately, and remember the surcharge.
Show the solution
At €4,800 the salary is below every contribution ceiling and counts in full. Health insurance: 14.6 plus 2.5 gives 17.1 per cent, i.e. €820.80, split into halves of €410.40. Long-term care: the 3.6 per cent is shared at 1.8 per cent each, i.e. €86.40 each. The 0.6 per cent surcharge, €28.80, falls on the bookkeeper alone. She thus pays 410.40 plus 86.40 plus 28.80, the employer 410.40 plus 86.40.
Answer: bookkeeper €525.60, employer €496.80 a month
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