DEhkk Supplementary rate & contributions 2026
14.6% general rate + 2.59% supplementary rate · Employer and employee each pay half of the contribution.
hkk is a Substitute fund (EKK) based in Bremen. At 2.59%, its supplementary rate is 0.78 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 01/01/2026 by +0.4 percentage points to 2.59%.
Supplementary rate of hkk in recent years
| Valid from | Supplementary rate | Change |
|---|---|---|
| 01/01/2026 | 2.59 % | ▲ +0.4 % |
| 01/01/2025 | 2.19 % | ▲ +1.21 % |
| 01/01/2023 | 0.98 % | ▲ +0.29 % |
| 01/01/2022 | 0.69 % | – |
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% – 0.79 percentage points less than hkk. The examples show the savings when switching:
| Gross salary / month | Savings / month | Savings / year |
|---|---|---|
| €2,500.00 | €9.88 | €118.56 |
| €3,500.00 | €13.83 | €165.96 |
| €4,500.00 | €17.78 | €213.36 |
| €6,000.00 | €22.96 | €275.52 |
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) | 1.9 % | 60 % |
| U1 (sick pay) | 2.7 % | 80 % |
| U1 (sick pay) | 1.6 % | 50 % |
| U2 (maternity) | 0.5 % | 100 % |
Levy rates over time
| Valid from | U1 rates | U2 |
|---|---|---|
| 01/01/2026 | 1.9 · 2.7 · 1.6 % | 0.5 % |
| 08/01/2024 | 2.2 · 4.6 · 1.8 % | 0.3 % |
| 01/01/2024 | 2.2 · 4.6 · 1.8 % | 0.38 % |
| 01/01/2023 | 2.6 · 4.6 · 2.2 % | 0.5 % |
| 01/01/2022 | 1.8 · 3.3 · 1.4 % | 0.65 % |
Data starts in January 2022 – the oldest rate may have applied earlier.
Fund details
- Type
- Substitute fund (EKK)
- Company number
- 20013461
- Address
- Martinistr. 26, 28195 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 hkk
The calculator runs on the real Lohnica API – with the daily-updated supplementary rate of hkk.
Salary Calculator
Frequently asked questions
The supplementary rate of hkk is currently 2.59% (valid since 01/01/2026). Together with the general contribution rate of 14.6%, the total contribution is 17.19%.