Maximum Employer Contribution to Health Insurance in 2026 (Germany)

In 2026, employees in Germany can again benefit from a substantial employer subsidy toward their health insurance — whether they are covered under the public (GKV) or private (PKV) system. However, this subsidy is capped and based on clearly defined thresholds. This article outlines exactly how much employers are obligated to pay in 2026, using the latest confirmed contribution limits.

1. Legal Basis: §257 SGB V

Employers are legally required to subsidize their employees' health and long-term care insurance contributions. The maximum amount depends on the contribution assessment ceiling (Beitragsbemessungsgrenze, BBG) and the applicable contribution rates.

2. Contribution Assessment Ceilings for 2026

For 2026, the BBG for health insurance increases to:

• ‍€69,750 annually
• €5,812.50 monthly

This ceiling defines the maximum income amount on which statutory health and long-term care contributions are calculated. Employers only subsidize up to this level.

3. Maximum Employer Contributions in 2026

Based on the 2026 contribution rates — including the expected average additional contribution (Zusatzbeitrag) of around 2.9% — the maximum employer subsidy has been calculated as follows:

These are the highest possible monthly contributions an employer will pay — whether for your GKV premiums or toward your private health and long-term care insurance (PKV + PV). If your private premiums are lower, your employer covers only 50% of your actual cost.

4. Practical Example: Private Insurance

If you're privately insured in 2026 and your monthly premiums are:

• PKV: €600
• PV: €90

Your employer contributes:

• PKV: €300 (50%)
• PV: €45 (50%)‍
• Total: €345, which is below the maximum of €613.22.

If your combined premiums exceed this cap, the remainder must be covered by you personally.

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5. Summary

In 2026, the maximum monthly employer contribution toward health and long-term care insurance is:

• ‍€508.59 for health insurance‍
• €104.63 for long-term care insurance‍
• Total: €613.22

This new cap is particularly relevant for high-income employees and privately insured professionals. If your PKV and PV premiums fall below these limits, your employer will reimburse half of your total cost. However, if your premiums are higher, you’ll pay the difference yourself.

For anyone comparing GKV vs. PKV in 2026, these updated figures provide a clear basis for evaluating the true net cost of private insurance.