For employers

Employer cost in Germany 2026

From gross pay to total cost: employer contributions to health, pension, unemployment and long-term care insurance with the 2026 contribution ceilings, plus levies. For employees with statutory health insurance; mini-jobs and midi-jobs are recognised.

Your details

Gross pay per month

Federal state (place of work)Only relevant for long-term care in Saxony.

Additional contribution of your health insurer

Empty = average additional contribution 2026 (2.9%). Your insurer publishes its own rate.

Children under 25

Childless and aged 23 or over (long-term care surcharge)

U1 levy (rate of your health insurer)

Only with up to 30 employees; rate per insurer. Empty = not included.

U2 levy (rate of your health insurer)

Mandatory for all employers; rate per insurer. Empty = not included.

Accident insurance (your rate at the Berufsgenossenschaft)

Depends on the sector. Empty = not included.

Employer costValues 2026

Result

Total employer cost (month)–

Employer contributions and levies–

Total cost per year (12 months)–

Type of employment–

Item	Rate	Amount

Explanation

Employer and employee generally each pay half of the contributions, including the insurer’s additional contribution. The long-term care surcharge for childless employees is paid by the employee alone. Not included: company pensions, benefits in kind, one-off payments and private health insurance.

Note: an indication, not legal or tax advice

This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.

Sources and values used

Item	Value	Source
Health insurance: general rate + additional contribution	14.6% + 2.9%	SGB V, § 241 (allgemeiner Beitragssatz) (in German)
Pension / unemployment insurance	18.6% / 2.6%	BMAS – Gesamtsozialversicherungsbeitragssatz und Faktor F 2026 (BAnz AT 18.12.2025 B5) (in German)
Long-term care (childless +0.6%, from 2 children −0.25% per child)	3.6%	Bundesgesundheitsministerium – Finanzierung der Pflegeversicherung (in German)
Contribution ceilings health/care and pension/unemployment (month)	€5,812.50 / €8,450	Sozialversicherungsrechengrößen-Verordnung 2026, §§ 1, 2, 4 (in German)
Insolvency levy	0.15%	Minijob-Zentrale – Der gewerbliche Minijob: Beiträge, Umlagen und Steuern (in German)
Transition range / factor F	€603.01–€2,000 / 0.6619	BMAS – Gesamtsozialversicherungsbeitragssatz und Faktor F 2026 (BAnz AT 18.12.2025 B5) (in German)
Further source		SGB IV, § 20 (Übergangsbereich) (in German)
Further source		BMG – Durchschnittlicher Zusatzbeitragssatz 2026 (BAnz AT 10.11.2025 B7) (in German)

Sources checked on 15 October 2026.