Social security contributions

Sozialabgaben (social security contributions) are the mandatory contributions to social insurance in Germany – the second-largest deduction from your salary after wage tax.

The 5 pillars and contribution rates 2025:

• Health insurance: 14.6% + ~2.5% additional contribution = 17.1% (8.55% each employee/employer)
• Pension insurance: 18.6% (9.3% each employee/employer)
• Long-term care insurance: 3.6% with children / 4.2% childless over 23
• Unemployment insurance: 2.6% (1.3% each employee/employer)
• Accident insurance: employer only (varies by sector)

Total burden:

• Employee share: approx. 20–21% of gross wage
• Employer share: approx. 21% of gross wage
• Total: approx. 40–42% – but nobody sees that on their payslip

Contribution ceilings 2026:

• Health/long-term care insurance: €5,812.50/month – no health insurance contributions on income above this
• Pension/unemployment insurance: €8,050/month – uniform nationwide for the first time (no more East-West distinction!)

New in 2025:

• Long-term care insurance: child discount – from the 2nd child under 25 the contribution falls by 0.25% each
• Mini-job limit: €603/month
• Midijob transition zone: €603.01–2,000 (reduced contributions)