This calculator estimates German statutory social insurance (Sozialversicherung) contributions across all four branches: health, long-term care, pension and unemployment. Each is split between employee and employer and is only charged up to a yearly income ceiling. It is the social-insurance half of a German gross-to-net payroll calculation.
How it works
Each branch applies its rate to your gross salary, but only up to that branch’s ceiling (Beitragsbemessungsgrenze, 2024 figures):
- Health (KV): 14.6% base + your fund’s Zusatzbeitrag (avg 1.7%), split 50/50. Ceiling 62,100 EUR/year.
- Care (PV): 3.4%, split 50/50, plus a 0.6 point childless surcharge paid only by the employee. Ceiling 62,100 EUR/year.
- Pension (RV): 18.6%, split 50/50. Ceiling 90,600 EUR/year (West).
- Unemployment (AV): 2.6%, split 50/50. Ceiling 90,600 EUR/year (West).
For each branch the contribution is min(gross, ceiling) × rate, then divided between employee and employer.
Example
On 4,000 EUR gross per month (below all ceilings), with a 1.7% Zusatzbeitrag and not childless:
- Health: 4,000 × 16.3% = 652, split to 326 each.
- Care: 4,000 × 3.4% = 136, split to 68 each.
- Pension: 4,000 × 18.6% = 744, split to 372 each.
- Unemployment: 4,000 × 2.6% = 104, split to 52 each.
- Employee total: about 818 per month.
Notes
This uses 2024 rates and West-Germany ceilings, applied monthly. It does not model the East ceiling, voluntary or private insurance, mini-job rules, or income tax. Confirm current figures with your health fund and the Deutsche Rentenversicherung. Everything runs locally in your browser.