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Contributions: rate, additional contribution, ceilings and who pays what
Dated official sources, and the contents this module links to · 1 section
Official sources
- SGB V § 241 Allgemeiner Beitragssatz (general contribution rate) — verified on September 23, 2026
- SGB V § 242 Zusatzbeitrag (additional contribution) — subsections 1, 2 and 5 — verified on September 23, 2026
- SGB V § 243 Ermäßigter Beitragssatz (reduced rate) — verified on September 23, 2026
- SGB V § 249 Tragung der Beiträge (sharing of contributions in compulsory employment) — verified on September 23, 2026
- SGB V § 223 Beitragsbemessungsgrenze (contribution ceiling) — verified on September 23, 2026
- SGB V § 6 Versicherungsfreiheit (exemption) — subsections 1, 3a, 4, 6 and 7 — verified on September 23, 2026
- SGB V § 257 Beitragszuschüsse für Beschäftigte (employer subsidies) — verified on September 23, 2026
- SGB XI § 55 Beitragssatz, Beitragsbemessungsgrenze — subsections 1 to 3a — verified on September 23, 2026
- SGB XI § 58 Tragung der Beiträge (sharing of long-term care contributions) — verified on September 23, 2026
- PBAV 2025 § 1 Beitragssatz für die soziale Pflegeversicherung (rate ordinance) — verified on September 23, 2026
- SVBezGrV 2026 § 2 Jahresarbeitsentgeltgrenzen (annual earnings thresholds) — verified on September 23, 2026
- Deutsche Rentenversicherung — Werte der Rentenversicherung, as at 1 July 2026 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- General contribution rate under section 241 SGB V — 14.6%
gesetze-im-internet.de · 2026 rules - Reduced rate without sickness benefit entitlement under section 243 SGB V — 14.0%
gesetze-im-internet.de · 2026 rules - Surcharge for the childless — 0.6 contribution points
gesetze-im-internet.de · 2026 rules - Age after which the surcharge applies — 23 years
gesetze-im-internet.de · 2026 rules - Deduction per qualifying child — 0.25 contribution points
gesetze-im-internet.de · 2026 rules - First child that triggers a deduction — 2 (the second child)
gesetze-im-internet.de · 2026 rules - Last child that triggers a deduction — 5 (the fifth child)
gesetze-im-internet.de · 2026 rules
Contents linked from this module
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.