DEHEK Supplementary rate & contributions 2026
14.6% general rate + 2.89% supplementary rate · Employer and employee each pay half of the contribution.
HEK is a Substitute fund (EKK) based in Hamburg. At 2.89%, its supplementary rate is 0.46 percentage points below the average of all statutory funds (3.35%). Since the beginning of 2022 the fund has adjusted its supplementary rate 2 times, most recently on 01/01/2026 by +0.39 percentage points to 2.89%.
Supplementary rate of HEK in recent years
| Valid from | Supplementary rate | Change |
|---|---|---|
| 01/01/2026 | 2.89 % | ▲ +0.39 % |
| 01/01/2025 | 2.5 % | ▲ +1.2 % |
| 01/01/2021 | 1.3 % | – |
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% – 1.09 percentage points less than HEK. The examples show the savings when switching:
| Gross salary / month | Savings / month | Savings / year |
|---|---|---|
| €2,500.00 | €13.63 | €163.56 |
| €3,500.00 | €19.08 | €228.96 |
| €4,500.00 | €24.53 | €294.36 |
| €6,000.00 | €31.68 | €380.16 |
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) | 2.7 % | 70 % |
| U1 (sick pay) | 1.65 % | 50 % |
| U1 (sick pay) | 4.2 % | 80 % |
| U2 (maternity) | 0.59 % | 100 % |
Levy rates over time
| Valid from | U1 rates | U2 |
|---|---|---|
| 01/01/2026 | 2.7 · 1.65 · 4.2 % | 0.59 % |
| 01/01/2025 | 2.9 · 1.55 · 3.7 % | 0.5 % |
| 01/01/2024 | 2.7 · 1.55 · 3.7 % | 0.38 % |
| 01/01/2023 | 2.9 · 2 · 4.2 % | 0.75 % |
| 01/01/2022 | 2.1 · 1.2 · 3.1 % | 0.8 % |
Data starts in January 2022 – the oldest rate may have applied earlier.
Fund details
- Type
- Substitute fund (EKK)
- Company number
- 15031806
- Address
- Wandsbeker Zollstr. 86 - 90, 22041 Hamburg
This data in your software
Supplementary rates of all funds, updated daily and with history – as a REST API for your application.
Gross-to-net calculator HEK
Pre-filled with the daily-updated supplementary rate of HEK. Just enter gross salary, tax class and federal state – the real Lohnica payroll engine does the rest.
Salary Calculator
These contribution rates in payroll
Supplementary and levy rates change every year, with some funds even mid-year. In payroll they have to match the settlement month, retroactively for corrections too.
Frequently asked questions
The supplementary rate of HEK is currently 2.89% (valid since 01/01/2026). Together with the general contribution rate of 14.6%, the total contribution is 17.49%.