Social parameters
Situation as of 1 June 2026
Contribution rates
Risk
Assured share
Employer share
Health and maternity insurance
3,05 %
3,05 %
Surcharge for cash benefits (1)
0,25 %
0,25 %
Class 1 (Absenteeism rate < 0,65 %)
—
0,23 %
Class 2 (Absenteeism rate < 1,60 %)
—
0,95 %
Class 3 (Absenteeism rate < 2,50 %)
—
1,56 %
Class 4 (Absenteeism rate >= 2,50 %)
—
2,66 %
Risk
Assured share
Employer share
Pension insurance
8,50 %
8,50 %
Dependency insurance (2)
1,40 %
—
Accident insurance (3)
—
0,65 %
Family benefits
(at the expense of the State for the private sector)
—
1,70 %
Health at work
—
0,14 %
(1) This increase applies only to insured persons entitled to the cash allowance.
(2) An allowance corresponding to a quarter of the minimum social wage is to be taken into consideration when setting the contribution base for long-term care insurance (€ 692,83). This allowance is prorated according to the number of hours declared compared to 173 hours, if the duration of work in the service of an employer is less than 150 hours for a calendar month.
(3) A bonus-malus system has been in place since the 2019 financial year: For more information, please visit the AAA website. The standard contribution rate, set at 0.65% for 2026, is multiplied for each contributor by their bonus-malus factor, which may take the values 0.85, 1.0, 1.1, 1.3 or 1.5.
Minimum and maximum contributions
Minimum monthly social wage (SSM)
Cost of living index
Minimum contribution
18 years and more non qualified
Minimum contribution
17 to 18 years : 80%
Minimum contribution
15 to 17 years : 75%
Minimum contribution
18 years and more qualified : 120 %
Maximum contribution
(5 x SSM)