Applicable for AOK-insured employees also in 2017, is an unchanged general contribution rate of 14.6 percent, plus a small, health insurance company individually based additional contribution. In the case of the employees, the gross pay is used to calculate the contribution. However, there is an annual upper limit, the so-called contribution assessment ceiling. No further health insurance contributions will otherwise be deducted from pay. In 2017, this limit amounts to 52,200 Euro. The special feature: In Germany the employer and the employee split the amount. The employer’s share is 7.3 percent.
Self-employed people pay a reduced rate of 14 percent – plus a small, health insurance company individually based additional contribution – if they select a health insurance scheme that does not include a sickness allowance.