Health insurance contribution 2025: Optimising costs and calculating correctly
20 Jun 2025
4
Minutes
Katrin Straub
Managing Director at nextsure
The contribution to health insurance is a key cost factor for employees and the self-employed. Understand the calculation basis for 2025 and discover how you can optimise your burden. This article guides you through all relevant aspects.
The topic in brief and concise terms
The general contribution rate to statutory health insurance (GKV) is 14.6 percent of gross income, plus an individual additional charge for each insurance fund.
The contribution assessment ceiling for health and long-term care insurance will be €5,512.50 per month in 2025; income above this amount is exempt from contributions.
The average additional contribution rate is estimated to be 2.5 percent for 2025, but it may vary depending on the health insurance provider.
Health Insurance Contribution: Understanding the Basics
The contribution to health insurance secures your medical care in Germany. It is calculated as a percentage of your income, up to the so-called contribution assessment ceiling. For the year 2025, this limit is set at 66,150 euros annually or 5,512.50 euros monthly. The general contribution rate is 14.6 percent. Additionally, there is a fund-specific supplementary contribution. This system forms the basis for financing the healthcare system and is regulated in the Social Security Code Book V (SGB V). A thorough understanding of these fundamentals is the first step towards optimising your contributions.
Contribution Rate 2025: Key Figures and Changes
The year 2025 brings some important adjustments to the metrics for health insurance contributions. The contribution assessment ceiling (BBG KV) rises to 5,512.50 euros per month. Income above this threshold will no longer be considered for contribution calculation. The average additional contribution levied by health insurance funds is forecasted to be 2.5 percent for 2025. However, the fund-specific additional contributions can vary; in 2025, they range between 2.18 percent and 4.4 percent. Employees and employers share the general contribution and the additional contribution equally. These changes can alter your monthly burden by up to several tens of euros.
Compulsory Insurance Limit and Its Importance
Alongside the contribution assessment ceiling, the annual earnings limit (JAEG), also known as the compulsory insurance limit, is crucial. It rises to 73,800 euros per year (6,150 euros per month) in 2025. Employees whose regular annual salary exceeds this limit are no longer obligated to be insured in the statutory health insurance (GKV). They can then switch to private health insurance (PKV) or voluntarily opt for statutory insurance. This decision has far-reaching consequences for costs and benefits.
Contribution calculation for employees: A practical example
For employees, the health insurance contribution consists of the general contribution rate of 14.6 percent and the fund-specific additional contribution. Both parts are applied to the gross salary up to the contribution assessment ceiling of 5,512.50 euros (as of 2025). Employers and employees share these costs equally. Let's assume a gross salary of 4,000 euros and an average additional contribution of 2.5 percent. The total contribution rate would be 14.6 percent + 2.5 percent = 17.1 percent. Of this, the employee pays 8.55 percent, or 342 euros. The employer also covers 342 euros. For income above the contribution ceiling, for example 6,000 euros, the contribution is only calculated on 5,512.50 euros. The maximum contribution for childless employees (including long-term care insurance with 4.2 percent and an average additional contribution of 2.5 percent) is approximately 1,174.16 euros in 2025, of which the employee bears about half. A precise calculation is essential for household planning.
Contributions for the Self-Employed: Pay Attention to Special Regulations
Self-employed individuals usually pay their health insurance contributions entirely themselves. The calculation basis is the earned income, taking into account all types of earnings. For full-time self-employed individuals, a minimum assessment base of 1,248.33 euros applies in 2025. Even with lower earnings, the contribution is calculated based on this fictitious minimum income. The minimum contribution to the statutory health insurance (including average supplementary contribution and long-term care insurance) is approximately 258 euros for self-employed in 2025. The upper limit for contribution calculation is also the contribution assessment ceiling of 5,512.50 euros monthly. Self-employed individuals can choose between the general contribution rate (14.6 percent plus supplementary contribution) with entitlement to sick pay or the reduced rate (14.0 percent plus supplementary contribution) without sick pay entitlement. A careful consideration is recommended here.
The following points are relevant for self-employed individuals regarding contribution assessment:
All types of earnings are considered (e.g., including rental and lease income).
The proof of earnings is usually provided via the income tax assessment notice.
Advance payments are often set based on an estimate and adjusted later.
With the choice of the general contribution rate, there is an entitlement to sick pay from the seventh week.
The supplementary contribution of the respective health insurance always applies.
The long-term care insurance is calculated additionally, and the rate varies depending on the number of children.
The complexity of contribution calculation for self-employed individuals requires careful examination of the individual situation.
Optimization potentials: reduce contributions and improve services
There are various approaches to optimising your health insurance contributions. Switching your statutory health insurance fund may be worth considering if your current fund imposes a high supplementary contribution. Compare contribution rates and benefits between different providers. For high earners and self-employed individuals, switching to private health insurance (PKV) could be an option, especially if the contributions to the statutory health insurance fund reach the maximum level. However, comprehensive advice is essential here, as PKV contributions are not income-dependent and can increase with age. Another option in statutory health insurance is elective tariffs, such as those with deductibles or for specific services, which can lead to a reduction in contributions. Additionally, reviewing supplementary insurance can be worthwhile to fill gaps in statutory health coverage without directly changing the system. A yearly review of your insurance situation can save you several hundred euros.
Options for contribution optimisation include:
Regular comparison of the supplementary contributions by health insurance funds.
Utilisation of the special termination rights in case of contribution increases.
Considering switching to PKV for eligible individuals (pay attention to JAEG).
Selecting tariffs with deductibles in statutory or private health insurance.
For self-employed individuals: Correct assessment of income and selecting the appropriate contribution rate (with/without sickness benefit).
Reviewing the necessity and costs of private supplementary insurance.
A proactive approach to managing your health insurance contribution often pays off.
Your path to optimal coverage with nextsure
The topic of health insurance contributions is complex and depends on individual factors. Whether you are insured publicly or privately, as an employee or self-employed – having a thorough understanding of the current regulations for 2025 and strategic planning is crucial. nextsure supports you as a digital insurance portal in keeping track and finding the right solutions for you. We help you navigate the complexity and optimise your coverage. Use our expertise for your health and finances.
Request an individual risk analysis now: Have your insurance situation reviewed for free and receive concrete optimisation suggestions.
More useful links
The Federal Ministry of Health provides official information on health insurance contributions.
Statista offers detailed statistics on the development of contribution rates in statutory health insurance.
The National Association of Statutory Health Insurance Funds (GKV) provides up-to-date figures and charts on statutory health insurance.
The Association of Substitute Health Funds (vdek) supplies current data on those insured under statutory health insurance.
The Federal Statistical Office (Destatis) provides information on health insurance coverage in Germany.
The Techniker Krankenkasse (TK) offers an overview of the current contribution rates in social insurance.
The German Pension Insurance provides comprehensive information on health and long-term care insurance for pensioners.
The Consumer Advice Centre offers important guidance on voluntary insurance in statutory health insurance.
FAQ
Wie setzt sich der Beitrag zur gesetzlichen Krankenversicherung zusammen?
Er besteht aus dem allgemeinen Beitragssatz (14,6 Prozent) und dem kassenindividuellen Zusatzbeitrag. Beide werden auf das Bruttoeinkommen bis zur Beitragsbemessungsgrenze erhoben. Arbeitgeber und Arbeitnehmer teilen sich die Beiträge je zur Hälfte.
Was bedeutet die Jahresarbeitsentgeltgrenze (JAEG)?
Die JAEG (2025: 73.800 Euro jährlich) ist die Einkommensgrenze, bis zu der Arbeitnehmer in der GKV pflichtversichert sind. Liegt das Gehalt darüber, ist ein Wechsel in die PKV oder eine freiwillige GKV-Mitgliedschaft möglich.
Wie hoch ist der Mindestbeitrag für Selbstständige in der GKV 2025?
Der Mindestbeitrag basiert auf einer Mindestbemessungsgrundlage von 1.248,33 Euro (2025). Inklusive durchschnittlichem Zusatzbeitrag und Pflegeversicherung (für Kinderlose) ergibt sich daraus ein monatlicher Mindestbeitrag von etwa 258 Euro.
Was ist der Unterschied zwischen allgemeinem und ermäßigtem Beitragssatz für Selbstständige?
Der allgemeine Beitragssatz (14,6 Prozent + Zusatzbeitrag) beinhaltet den Anspruch auf Krankengeld. Der ermäßigte Beitragssatz (14,0 Prozent + Zusatzbeitrag) beinhaltet keinen Krankengeldanspruch.
Haben Beitragserhöhungen Auswirkungen auf mein Kündigungsrecht?
Ja, erhöht Ihre Krankenkasse den Zusatzbeitrag, haben Sie ein Sonderkündigungsrecht und können zu einer anderen Krankenkasse wechseln.
Wo trage ich meine Krankenversicherungsbeiträge in der Steuererklärung ein?
Beiträge zur Basis-Kranken- und Pflegeversicherung werden in der Anlage Vorsorgeaufwand Ihrer Steuererklärung eingetragen.
