Germany's statutory long-term care insurance (Pflegeversicherung) became the fifth pillar of social insurance in 1995. It safeguards you and your relatives if anyone becomes a long-term care case — and it costs every employee a slice of gross pay each month. Our long-term care insurance calculator instantly shows your contribution, your employer's share, and the benefits paid by the Pflegekasse for each of the five care levels.
How Pflegeversicherung works
Statutory long-term care insurance is governed by SGB XI. It is mandatory: anyone covered by statutory health insurance is automatically covered by the long-term care fund (Pflegekasse) attached to their health insurer. Privately insured employees join a private "compulsory" long-term care policy. Unlike health insurance, the care fund only covers a portion of the actual care cost — the remainder stays with the family as the famous Eigenanteil (own contribution).
2026 contribution rates
Since July 2023 the general rate has been 3.4 % of gross income subject to contributions. Two modifiers shape the actual rate:
- Childless surcharge — anyone childless and aged 23 or older pays an extra 0.6 %.
- Per-child reduction — from the second child onward, the employee's share is cut by 0.25 % per child, up to 1.0 % (so five or more children → 2.4 %). The reduction applies as long as each respective child is under 25.
| Children | Total rate | Employee share* |
|---|---|---|
| 0 (childless) | 4.00 % | 2.30 % |
| 1 | 3.40 % | 1.70 % |
| 2 | 3.15 % | 1.45 % |
| 3 | 2.90 % | 1.20 % |
| 4 | 2.65 % | 0.95 % |
| 5 or more | 2.40 % | 0.70 % |
* Outside Saxony. Employer share remains 1.7 % of the base rate.
The Saxony exception
In Saxony, employees pay 0.5 % more than in the rest of the country. The reason is historical: Saxony kept Buß- und Bettag (Day of Repentance and Prayer) as a working day when the federal level used the abolished public holiday to fund the new long-term care insurance. Employees there forgo a day off, so the offset accrues to them — employers contribute less:
| Region | Employer | Employee (with child) |
|---|---|---|
| All other states | 1.70 % | 1.70 % |
| Saxony | 1.20 % | 2.20 % |
Contribution ceiling 2026
As with health insurance, contributions are capped at the monthly assessment ceiling of €5,512.50 (€66,150 per year). Income above this threshold attracts no further long-term care contributions — someone earning €8,000 pays the same as someone at €5,512.50.
Worked example: €4,000 gross, 1 child
- Income subject to contributions: €4,000
- Contribution rate: 3.40 %
- Total contribution: €4,000 × 3.40 % = €136 / month
- Employer share (1.70 %): €68 / month
- Employee share (1.70 %): €68 / month
- Annual employee cost: €816
Childless, the employee share rises to 2.30 % = €92/month, or €1,104 per year. One child saves about €290 per year.
Care levels: what the Pflegekasse pays in 2026
Anyone in need of care is assessed by the Medical Service (MD) or MEDICPROOF (private). A point score determines the Pflegegrad (care level), from 1 (slight impairment) to 5 (most severe impairment with special needs). Headline monthly cash benefits in 2026 (after the Pflegeunterstützungs- und -entlastungsgesetz):
| Care level | Pflegegeld (home cash) |
Benefits in kind (care service) |
Inpatient |
|---|---|---|---|
| 1 | €0 | €0 | €131 |
| 2 | €347 | €796 | €805 |
| 3 | €599 | €1,497 | €1,319 |
| 4 | €800 | €1,859 | €1,855 |
| 5 | €990 | €2,299 | €2,096 |
Every care level also receives a €125 monthly relief amount (Entlastungsbetrag, §45b SGB XI) earmarked for day, night or substitute care.
Pflegegeld vs. benefits in kind
For home care you generally choose between two options, which can also be mixed (Kombinationsleistung):
- Pflegegeld — cash paid directly to the insured. Useful when family or friends provide the care. No invoices required, but a mandatory advisory visit (Beratungseinsatz, §37.3 SGB XI) every 3 months (levels 2/3) or 6 months (levels 4/5).
- Benefits in kind — billed directly by an approved care service. Higher than Pflegegeld because professional care is more expensive.
Eigenanteil in nursing homes
For inpatient care the Pflegekasse contributes the figures above. Everything else — care, board, lodging, capital costs and the unified Eigenanteil (EEE) — is paid by the resident. Average 2026 Eigenanteil is €2,500 to €3,000 per month. Since 2022 the relief surcharge under §43c SGB XI cushions the load: 15 % in year one, 30 % up to 24 months, 50 % up to 36, and 75 % from month 37 onward.
Who pays when the money runs out?
- Pflegekasse covers its statutory benefit per care level.
- The resident uses income and assets (€10,000 protected reserve).
- Social welfare ("Hilfe zur Pflege", §61 SGB XII) steps in when income is insufficient.
- Children are only liable above an annual gross income of €100,000 (Angehörigen-Entlastungsgesetz, since 2020).
Tax treatment
Contributions to statutory long-term care insurance are fully deductible as special expenses (Sonderausgaben, §10 (1) no. 3 EStG, "basic provision"). Unlike other private insurances, no cap applies. See our article on special expenses deduction for details.
Long-term care in your tax return
- The employee share appears in the Anlage Vorsorgeaufwand, taken from your wage tax certificate (lines 25/26).
- Privately insured employees enter their contributions accordingly.
- Premiums for private supplementary policies (Pflegetagegeld, Pflegerente) count as other provision insurance — subject to the €1,900/€2,800 cap.
Tip: consider a supplementary policy
Because the statutory Pflegekasse only ever covers part of the bill, a private supplementary policy is worth considering — especially if your assets and pension claims are limited. Three product types dominate: Pflegetagegeld (most common), Pflegerente (life-insurance-style annuity) and Pflegekostenversicherung. The right tariff depends on your risk profile, life situation and the typical Eigenanteil in your region.
Common mistakes
- Forgotten childless surcharge — children must be actively documented (birth certificate, tax ID); otherwise the surcharge keeps being deducted.
- Missing per-child reduction — the fund needs all your children's birth dates, otherwise the reduction never reaches your payslip.
- Skipping the advisory visit — required when receiving Pflegegeld (§37.3). Skipping it can lead to reduction or termination of payments.
- Late application — benefits are paid from the month of application, not retroactively.
Other useful calculators
- Long-Term Care Insurance Calculator — instant contribution and care benefit figures
- Gross-Net Calculator — see all social contributions at a glance
- Retirement Gap Calculator — how much will you be short of in old age?
- Special Expenses Calculator — deduct health & care insurance from your taxable income
- Wage Tax Calculator — simulate income tax and social charges