DEBKK firmus Supplementary rate & contributions 2026
14.6% general rate + 2.18% supplementary rate · Employer and employee each pay half of the contribution.
BKK firmus is a Company fund (BKK) based in Bremen. At 2.18%, its supplementary rate is 1.19 percentage points below the average of all statutory funds (3.37%). Since the beginning of 2022 the fund has adjusted its supplementary rate 3 times, most recently on 05/01/2025 by +0.34 percentage points to 2.18%.
Supplementary rate of BKK firmus in recent years
| Valid from | Supplementary rate | Change |
|---|---|---|
| 05/01/2025 | 2.18 % | ▲ +0.34 % |
| 01/01/2025 | 1.84 % | ▲ +0.94 % |
| 01/01/2023 | 0.9 % | ▲ +0.06 % |
| 07/01/2021 | 0.84 % | – |
Data starts in January 2022 – the oldest rate may have applied earlier.
What switching funds can save
The cheapest statutory health insurance fund is currently BKK BPW Wiehl with a supplementary rate of 1.8% – 0.38 percentage points less than BKK firmus. The examples show the savings when switching:
| Gross salary / month | Savings / month | Savings / year |
|---|---|---|
| €2,500.00 | €4.75 | €57.00 |
| €3,500.00 | €6.65 | €79.80 |
| €4,500.00 | €8.55 | €102.60 |
| €6,000.00 | €11.04 | €132.48 |
Employee share – the employer saves the same amount on top. Above the contribution assessment ceiling (5,812.5 € gross/month) the savings do not grow any further; tax effects are not taken into account. Not every fund is open to every employee or in every federal state.
U1 & U2 levy rates
Relevant for employers: the levies for continued pay during sickness (U1, selectable reimbursement rates) and maternity (U2).
| Levy rate | Reimbursement | |
|---|---|---|
| U1 (sick pay) | 2.1 % | 60 % |
| U1 (sick pay) | 4 % | 80 % |
| U1 (sick pay) | 1.73 % | 50 % |
| U2 (maternity) | 0.4 % | 100 % |
Levy rates over time
| Valid from | U1 rates | U2 |
|---|---|---|
| 01/01/2026 | 2.1 · 4 · 1.73 % | 0.4 % |
| 01/01/2025 | 2.1 · 4 · 1.73 % | 0.3 % |
| 01/01/2024 | 2.3 · 4.4 · 1.9 % | 0.45 % |
| 01/01/2023 | 2.7 · 5.1 · 2.2 % | 0.4 % |
| 01/01/2022 | 1.7 · 3.2 · 1.4 % | 0.56 % |
Data starts in January 2022 – the oldest rate may have applied earlier.
Fund details
- Type
- Company fund (BKK)
- Company number
- 20156168
- Address
- Gottlieb-Daimler-Str. 11, 28237 Bremen
This data in your software
Supplementary rates of all funds, updated daily and with history – as a REST API for your application.
Calculate your net salary with BKK firmus
The calculator runs on the real Lohnica API – with the daily-updated supplementary rate of BKK firmus.
Salary Calculator
Frequently asked questions
The supplementary rate of BKK firmus is currently 2.18% (valid since 05/01/2025). Together with the general contribution rate of 14.6%, the total contribution is 16.78%.