Social security
The social security system in Germany consists of four pillars:
- Health Insurance
- Pension Insurance
- Unemployment insurance
- Long-term care insurance
As a dependent employee (i.e., a salaried worker), you are generally required to pay contributions for all four types of insurance.
Threshold for Calculating Contributions
If your gross annual income exceeds the so-called contribution assessment ceiling, the contribution is calculated based on the contribution assessment ceiling. As of 2026, this ceiling is
- at 101,400 euros in gross annual income for unemployment insurance and general pension insurance, and
- for health and long-term care insurance, at 69,750 euros in annual gross income.
Exemption from Mandatory Insurance
Starting at a gross annual income of 77,400 euros (2026), the obligation to be insured under the statutory health and long-term care insurance programs no longer applies. In this case, you may opt for voluntary coverage through a statutory health insurance plan or switch to private health insurance.
For more information on each type of insurance, please use the links below.
Select the topic here that you'd like to learn more about.