As of 2025, statutory health insurance contributions in Germany will undergo several important updates, affecting both compulsorily insured individuals and those with voluntary health insurance. Here's an overview of how contributions are calculated, who is affected, and what you need to know.

Contributions for Compulsory and Voluntary Health Insurance

For those who are compulsorily insured under the German statutory health insurance system, contributions are based on total income, including:

1. Wages and pensions from statutory pension insurance (excluding orphan's pensions, which are exempt within specific age limits).
2. Pension benefits such as company pensions.
3. Income from self-employment alongside statutory pensions or pension benefits.
4. Voluntary members also pay contributions on other income sources, including capital assets, rental income, and more.

Contribution Limits and Rates for 2025

The contribution assessment ceiling in 2025 will be €66,150 per year or €5,512.50 per month. This is the maximum income level for which contributions are calculated. Earnings above this limit are not subject to health insurance contributions.

1. The standard contribution rate is 14.6% for those with sick pay entitlement (statutory pensions, retirement benefits, etc.).
2. For those without sick pay entitlement, such as certain voluntary members, the reduced contribution rate is 14.0%.

Both employees and pensioners share the responsibility of contributing to the statutory health insurance system, with employers and pension insurance providers covering half of the contribution.

Additional Contributions: What You Need to Know

In addition to the standard contribution rates, health insurance companies levy an additional contribution to cover their financial needs. This is based on an additional contribution rate, which can vary by insurance provider. Employers or pension insurance providers typically contribute half of the supplementary costs.

The average additional contribution rate for 2025 is set at 2.5%. This rate applies to certain groups, including low-income earners, trainees, and recipients of citizen's allowance. These contributions help maintain the financial stability of the health insurance system.

Health Insurance for Special Groups

1. Pensioners: Pensioners who are compulsorily insured under the statutory health insurance system are required to pay contributions from both their statutory pension and any pension benefits (such as company pensions). Contributions from pensioners are equally split between the pensioner and the responsible pension insurance provider. Self-employed pensioners also contribute to health insurance based on their earned income.
2. Recipients of Orphan's Pensions: For individuals receiving statutory orphan's pensions, contributions are exempt from health insurance within certain age limits.
3. Voluntary Insurance Members: For voluntarily insured pensioners, all sources of income are considered when calculating contributions, including capital assets, rental income, and earned income from self-employment.

Special Considerations for Company Pensions

Since 2020, there has been a tax allowance introduced for those with occupational pensions. If your monthly company pension is less than €187.25, no health insurance contributions are required. However, if the pension exceeds this amount, contributions apply only to the portion exceeding the allowance.

Health Insurance for Job Seekers and Social Assistance Recipients

1. Job Seekers and Social Assistance Recipients: The Federal Employment Agency and federal government cover health insurance contributions for those receiving unemployment benefits or basic social security benefits. Coverage begins after the benefits are approved and is usually retroactive.
2. Social Assistance Recipients: Individuals receiving social assistance continue to be insured through their health insurance provider and are treated the same as other insured persons. If a person was previously insured, they will remain with their last insurance provider.
3. Voluntary Membership for Those in Need: For individuals unable to work, such as those receiving old-age pensions or those fully disabled, the relevant local social assistance providers will cover health insurance contributions to prevent financial hardship.

Summary of 2025 Health Insurance Contribution Rates and Limits

Conclusion: Key Changes for Health Insurance in 2025

These updates in 2025 significantly affect health insurance contributions for both employees and voluntary members in Germany. Understanding the contribution ceilings, rates, and special provisions for groups such as pensioners and social assistance recipients will help you manage your financial planning and ensure compliance with the new regulations.