Sozialversicherung (German social insurance)
Germany's four-branch mandatory social insurance — KV, RV, AV, PV — funded by ~20% combined employee + employer share each.
Sozialversicherung is the German social-insurance system, funded by mandatory deductions from every employee paycheck. It covers four branches, each split roughly 50/50 between employer and employee:
Krankenversicherung (KV) — statutory health insurance, ~14.6% base + an average ~2.9% Zusatzbeitrag (varies by Krankenkasse), employee share ~8.55%. Rentenversicherung (RV) — public pension, 18.6% combined, 9.3% employee. Arbeitslosenversicherung (AV) — unemployment insurance, 2.6% combined, 1.3% employee. Pflegeversicherung (PV) — long-term-care insurance, 3.4% combined plus a 0.6% kinderlos surcharge for childless workers ≥ 23, employee share 1.7-2.3%.
Each branch is capped at its own Beitragsbemessungsgrenze (KV/PV around €66,150/year in 2026; RV/AV around €96,600/year West, €92,400 East). Above the caps the contributions plateau. The Germany calculator on this site applies all four branches with the average Zusatzbeitrag and the kinderlos surcharge.
Calculator pages that use this term
See also
- Grundfreibetrag (German basic tax-free allowance) — The annual income amount that is fully exempt from German income tax — €12,348 for 2026.
- Spitzensteuersatz (German top marginal rate) — The 42% peak marginal rate of German income tax — kicks in around €68,481 of taxable income (2026).
- Mini-job (Germany) — A German employment form with reduced taxes and social contributions, capped at €556/month gross since 2024.
- Employer contributions — The portion of payroll taxes paid by the employer on top of gross salary — not part of take-home but part of total labour cost.