DEBMW BKK Supplementary rate & contributions 2026
14.6% general rate + 2.9% supplementary rate · Employer and employee each pay half of the contribution.
BMW BKK is a Company fund (BKK) based in Dingolfing. At 2.9%, its supplementary rate is 0.47 percentage points below the average of all statutory funds (3.37%). Since the beginning of 2022 the fund has adjusted its supplementary rate 5 times, most recently on 07/01/2026 by −1 percentage points to 2.9%.
Supplementary rate of BMW BKK in recent years
| Valid from | Supplementary rate | Change |
|---|---|---|
| 07/01/2026 | 2.9 % | ▼ 1 % |
| 07/01/2025 | 3.9 % | ▲ +1 % |
| 01/01/2025 | 2.9 % | ▲ +1.6 % |
| 07/01/2024 | 1.3 % | ▲ +0.4 % |
| 01/01/2024 | 0.9 % | ▲ +0.6 % |
| 01/01/2022 | 0.3 % | – |
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% – 1.1 percentage points less than BMW BKK. The examples show the savings when switching:
| Gross salary / month | Savings / month | Savings / year |
|---|---|---|
| €2,500.00 | €13.75 | €165.00 |
| €3,500.00 | €19.25 | €231.00 |
| €4,500.00 | €24.75 | €297.00 |
| €6,000.00 | €31.97 | €383.64 |
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 % | 0.4 % |
| 01/01/2023 | 2.7 · 5.1 · 2.2 % | 0.5 % |
| 01/01/2022 | 1.7 · 3.2 · 1.4 % | 0.6 % |
Data starts in January 2022 – the oldest rate may have applied earlier.
Fund details
- Type
- Company fund (BKK)
- Company number
- 87271125
- Address
- Mengkofener Str. 6, 84130 Dingolfing
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 BMW BKK
The calculator runs on the real Lohnica API – with the daily-updated supplementary rate of BMW BKK.
Salary Calculator
Frequently asked questions
The supplementary rate of BMW BKK is currently 2.9% (valid since 07/01/2026). Together with the general contribution rate of 14.6%, the total contribution is 17.5%.