Each month, around 41 % of your gross salary disappears into four separate branches of the German social security system — health, pension, unemployment and long-term-care insurance. Half is borne by your employer, but the half you pay yourself takes a sizeable chunk out of your take-home pay. Our Social Security Calculator shows in two clicks how much of your gross flows into each branch — split between employee and employer.
The five pillars of German social insurance
The German social-insurance system rests on five pillars:
- Health insurance (KV) — SGB V, coverage in case of illness
- Pension insurance (RV) — SGB VI, old-age, reduced-earning-capacity and survivor pensions
- Unemployment insurance (AV) — SGB III, unemployment benefit (ALG I)
- Long-term-care insurance (PV) — SGB XI, benefits when you become care-dependent
- Statutory accident insurance — SGB VII, paid in full by the employer
This calculator covers the first four — the fifth is paid solely by the employer and never appears on your payslip.
2026 rates at a glance
| Branch | Total rate | Employee | Employer | Ceiling (West) |
|---|---|---|---|---|
| Health (KV) | 14.60 % + ~2.5 % supplemental | 8.55 % | 8.55 % | €5,512.50/month |
| Pension (RV) | 18.60 % | 9.30 % | 9.30 % | €8,050/month |
| Unemployment (AV) | 2.60 % | 1.30 % | 1.30 % | €8,050/month |
| Long-term care (PV, 1 child) | 3.40 % | 1.70 % | 1.70 % | €5,512.50/month |
| Total | ≈ 41.7 % | ≈ 20.9 % | ≈ 20.9 % | — |
1. Health insurance (KV)
The general rate under §241 SGB V has been stable for years at 14.6 %. On top comes the fund-specific supplemental rate set by each statutory health-insurance fund — the 2026 national average is around 2.5 %. Both have been split equally between employee and employer since 2019. Choosing a low-supplement fund can easily save several hundred euros a year.
Privately insured? Then you pay your PKV premium directly — your employer adds a subsidy of up to half the maximum statutory KV contribution.
2. Pension insurance (RV)
At 18.6 %, pension insurance is the biggest item. Same equal split — 9.3 % employee, 9.3 % employer. These contributions earn you entitlements to the statutory old-age, reduced-earning-capacity and survivor pensions. The rate has been constant since 2018. The contribution ceiling is €8,050/month (West) or €7,950 (East). Earnings above that no longer add contributions — but they also don't add pension points.
3. Unemployment insurance (AV)
At 2.6 %, the smallest branch. Equal split (1.3 % / 1.3 %). The ceiling matches the RV ceiling. AV funds the unemployment benefit (ALG I), short-time-work benefit (Kurzarbeitergeld) and active labour-market programmes via the Federal Employment Agency. No rate changes are planned for 2026.
4. Long-term-care insurance (PV)
The fifth pillar works differently from the other three: the rate depends on how many children you have.
| Children | Total rate | Employee* |
|---|---|---|
| 0 (childless from age 23) | 4.00 % | 2.30 % |
| 1 child | 3.40 % | 1.70 % |
| 2 children | 3.15 % | 1.45 % |
| 3 children | 2.90 % | 1.20 % |
| 4 children | 2.65 % | 0.95 % |
| 5+ children | 2.40 % | 0.70 % |
* Outside Saxony. The employer pays 1.7 % of the base rate regardless.
A special rule applies in Saxony: because the Buß- und Bettag holiday remains a working day there, the employer pays 0.5 % less and the employee 0.5 % more — so 1.2 % vs. 2.2 % instead of 1.7 % / 1.7 %. More in our article German Long-Term Care Insurance 2026.
2026 contribution ceilings
Contributions are only due up to a ceiling:
- KV/PV: €5,512.50 per month (€66,150 per year)
- RV/AV (West): €8,050 per month (€96,600 per year)
- RV/AV (East): €7,950 per month (€95,400 per year)
Earn €9,000? You pay the same KV, PV and RV contributions as someone right at the ceiling — the rest of your salary is "contribution-free."
Worked example: €4,000 gross, 1 child, outside Saxony
- KV: €4,000 × (14.6 + 2.5) % / 2 = €342 (employee) + €342 (employer) = €684
- RV: €4,000 × 18.6 % / 2 = €372 + €372 = €744
- AV: €4,000 × 2.6 % / 2 = €52 + €52 = €104
- PV: €4,000 × 3.4 % / 2 = €68 + €68 = €136
- Employee total: €834 / month = €10,008 / year
- Employer total: €834 / month = €10,008 / year
- Total labour cost: €1,668 / month ≈ 41.7 % of gross
Who must contribute?
- Compulsory coverage — every employee earning more than €538/month (the mini-job ceiling) is automatically insured.
- Working students only pay RV (9.3 %), not KV/PV/AV — provided they work no more than 20 h/week during term.
- Self-employed are generally not covered by statutory insurance — exceptions exist for some professions (teachers, midwives, artists in the KSK).
- Civil servants (Beamte) contribute neither to KV nor RV; they receive Beihilfe and a state pension.
- High earners can switch to private health insurance from €73,800/year (2026) — but the other branches remain compulsory.
Tax treatment
Most contributions are largely deductible:
- KV/PV basic contributions are fully deductible as special expenses (§10 (1) no. 3 EStG). See our article German special-expenses deduction.
- RV contributions have been 100 % deductible since 2023 (Vorsorgepauschale).
- AV contributions count as "other provisions" — they share the joint €1,900 / €2,800 cap with private liability insurance and similar items (often already exhausted).
What's left of €4,000 gross?
Social security is only half the story. Income tax, solidarity surcharge and possibly church tax come on top. For the precise figure use our Gross-Net Calculator or Wage Tax Calculator. As a rough guide for tax class I:
- Gross salary: €4,000
- − Social security (employee): €834
- − Wage tax + solidarity surcharge: ≈ €510
- = Net ≈ €2,656
Common mistakes
- Wrong health-insurance fund — failing to compare supplemental rates costs hundreds per year. After 12 months of membership you can switch with two months' notice.
- Childless surcharge for PV — children must be actively reported via your tax ID; otherwise the surcharge keeps applying.
- Multiple jobs — contributions apply per job, but only up to each ceiling. Overpayments can be reclaimed.
- Annual ceiling adjustments — Beitragsbemessungsgrenzen rise each year while your gross stays put, so contributions can quietly increase.
Other useful calculators
- Social Security Calculator — all four branches at once
- Gross-Net Calculator — taxes and social security in one step
- Wage Tax Calculator — wage tax with the Vorsorgepauschale
- Long-Term Care Insurance Calculator — PV contribution and Pflegegeld in detail
- Unemployment Benefit Calculator — how much ALG I would you receive?
- Retirement Gap Calculator — how much is missing despite RV contributions?