Social security contributions (Sozialabgaben) are the compulsory payments to Germany's social insurance system. Both employees and employers pay contributions, each approximately half.
Contribution rates 2026 (employee share)
- Health insurance (Krankenversicherung): 7.3% + approx. 1.25% supplementary contribution (average)
- Pension insurance (Rentenversicherung): 9.3%
- Long-term care insurance (Pflegeversicherung): 1.7% (2.0% for childless persons over 23)
- Unemployment insurance (Arbeitslosenversicherung): 1.3%
Total burden
The total employee social security burden in 2026 is approx. 19.6–20.9% of gross salary (depending on health insurer and number of children). The employer pays a similar share on top.
Sources: SGB IV, SGB V, SGB VI, SGB XI.