Social security (Sozialversicherung) is Germany's mandatory statutory system for protecting employees. It has five branches: health, long-term care, pension, unemployment and accident insurance. Employer and employee generally split the contributions in half; the employer alone funds accident insurance. The health fund (Krankenkasse) collects the total social security contribution.
At a glance
- Five branches: health (Krankenversicherung), long-term care (Pflegeversicherung), pension (Rentenversicherung), unemployment (Arbeitslosenversicherung) and accident insurance (Unfallversicherung)
- Employer and employee generally split the contributions in half; accident insurance is funded by the employer alone
- 2026 rates: pension 18.6 %, unemployment 2.6 %, health 14.6 % (general rate) plus an average additional contribution (Zusatzbeitrag) of 2.9 %, long-term care 3.6 % (4.2 % for the childless aged 23+)
- 2026 assessment ceilings (Beitragsbemessungsgrenzen): health and care 5,812.50 € per month (69,750 € per year); pension and unemployment 8,450 € per month (101,400 € per year, now uniform across Germany)
- The health fund (Krankenkasse) is the collection point for the total contribution (Gesamtsozialversicherungsbeitrag)
- The employer registers staff, calculates the contributions and pays them over
The five branches at a glance
- Krankenversicherung (SGB V): medical care and sick pay (Krankengeld)
- Pflegeversicherung (SGB XI): benefits in case of long-term care needs
- Rentenversicherung (SGB VI): old-age, reduced-earning-capacity and survivors' pensions
- Arbeitslosenversicherung (SGB III): unemployment benefit and job placement
- Unfallversicherung (SGB VII): work accidents and occupational diseases, funded by the employer alone through the trade associations (Berufsgenossenschaften)
FAQ
Who bears the contributions?
Health, care, pension and unemployment insurance are in principle split in half between employer and employee. The fund-specific Zusatzbeitrag to health insurance is also shared. Accident insurance is paid by the employer alone.
What does the Beitragsbemessungsgrenze mean?
Up to this ceiling, gross pay is used to calculate contributions; income above it is contribution-free. In 2026 it is 5,812.50 € per month for health and care insurance and, uniformly across Germany, 8,450 € per month for pension and unemployment insurance.
How are the contributions paid over?
The employer withholds the employee's share from gross pay, adds its own share and transfers the total contribution (Gesamtsozialversicherungsbeitrag) to the Krankenkasse as the collection point, which then distributes it to the other bodies.
Why do childless employees pay more for Pflegeversicherung?
Childless employees aged 23 and over pay a surcharge (Beitragszuschlag) that they bear alone, raising their rate to 4.2 %. Conversely, the rate falls for insured people with several children during the child-raising years.
Last updated: August 2026
This article provides general information and is not a substitute for legal advice in individual cases.
