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Germany: Social security and health insurance

A reason for working in Germany, answered with sourced data.

In short: Social security and health insurance in Germany: see the sourced tables below; every figure shows its source and date.

By AtiveSite · Published 07/11/2026 · Updated 07/11/2026 · Every figure is linked to its source below.

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NATIONAL (all Germany) Law / official rates Source: § 32a EStG, SGB V / VI / XI / III · Data: 2026

Germany taxes income on a progressive tariff. The employer withholds income tax (Lohnsteuer), the solidarity surcharge (5.5% of the tax, only above a threshold: €20,350 of tax for a single person in 2026) and, where applicable, church tax (8% or 9% of the tax) and pays social contributions together with you. Tax class (Steuerklasse) and allowances change what is withheld each month.

Sort:
Zone (taxable income) ⇅Income tax formula 2026 (single person) ⇅
Zone 1 · up to €12,3480
Zone 2 · €12,349 – €17,799(914.51 × y + 1,400) × y, with y = (taxable income − 12,348) ÷ 10,000
Zone 3 · €17,800 – €69,878(173.10 × z + 2,397) × z + 1,034.87, with z = (taxable income − 17,799) ÷ 10,000
Zone 4 · €69,879 – €277,8250.42 × x − 11,135.63 (x = taxable income)
Zone 5 · from €277,8260.45 × x − 19,470.38

Social contributions

Sort:
Contribution (2026) ⇅Total rate ⇅Employer ⇅Employee ⇅Earnings ceiling ⇅
Pension insurance (Rentenversicherung)18.6%9.3%9.3%€101,400 / year (€8,450 / month)
Unemployment insurance (Arbeitslosenversicherung)2.6%1.3%1.3%€101,400 / year
Health insurance (Krankenversicherung), general14.6%7.3%7.3%€69,750 / year (€5,812.50 / month)
Health insurance, average additional rate (Zusatzbeitrag)2.9%1.45%1.45%same; each fund sets its own rate
Long-term care insurance (Pflegeversicherung)3.6%1.8%1.8% (+0.6% if childless, from age 23)€69,750 / year

Saxony has a different long-term-care split for employees. The additional health rate is set by each fund; 2.9% is the official average for 2026 (Bundesanzeiger 10.11.2025), actual funds charge between about 2.2% and 4.4%. Childless surcharge 0.6% applies from age 23.

Statutory health insurance, pension, unemployment and long-term-care insurance are shared between employee and employer (table above). Employees earning above the compulsory-insurance limit (€77,400 a year in 2026) may choose private health insurance.

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