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Social security in Germany 2026
German payslips lose roughly 21% to social insurance before income tax even starts: pension 9.3%, health about 8.75% including the average top-up, unemployment 1.3% and long-term care 1.8% — each capped at its own ceiling.
The ceilings are what save high earners: pension and unemployment contributions stop at €8,450 a month, health and care at €5,812.50.
At a glance
- top rate
- ~21% of gross, below the ceilings
- entry band
- From the first euro of salary
- tax year basis
- Monthly through payroll
- filing deadline
- Withheld by the employer
- residency basis
- Attaches to German employment
- regime flag
- Contributions largely deductible against income tax
Rates
Employee-side contributions 2026
| Insurance | Employee rate | Monthly ceiling (EUR) |
|---|---|---|
| Pension | 9.3% | 8,450 |
| Health (incl. ~1.45% average top-up share) | ~8.75% | 5,812.50 |
| Unemployment | 1.3% | 8,450 |
| Long-term care | 1.8% (+0.6% if childless; reductions per child from the 2nd) | 5,812.50 |
Thresholds & allowances
- DeductibilityPension contributions 100% deductible; health/care largely deductible
A meaningful offset against income tax
Residency
Residency trigger
Contributions follow German employment; European Union coordination rules and bilateral agreements govern cross-border postings.
Non-resident treatment
Posted workers can often remain in their home scheme for a period; the employer side is outside this page's scope.
Notes
- Above the health ceiling, high earners can switch to private health insurance — premiums by risk, not income, which often favours young high earners without dependants.
- Saxony sets a higher employee care rate (2.3%).
- The self-employed are largely outside mandatory pension insurance (professions vary) but must arrange health cover.
- What employers pay on top is a separate topic and is not covered here.
FAQ
How much social security do German employees pay?
Roughly 21% of gross below the ceilings: 9.3% pension, about 8.75% health, 1.3% unemployment and 1.8% long-term care — with pension/unemployment capped at €8,450 a month and health/care at €5,812.50.
Do contributions stop at high salaries?
They plateau: nothing extra is charged on salary above the ceilings, so at 2 times the ceiling the effective contribution rate is roughly half the headline.
Figures: tax year 2026, compiled from public sources. Not tax advice.