DEIKK BB Supplementary rate & contributions 2026
14.6% general rate + 3.39% supplementary rate · Employer and employee each pay half of the contribution.
IKK BB is a Guild fund (IKK) based in Potsdam. At 3.39%, its supplementary rate is 0.04 percentage points above the average of all statutory funds (3.35%). Since the beginning of 2022 the fund has adjusted its supplementary rate 5 times, most recently on 10/01/2026 by −0.96 percentage points to 3.39%.
Supplementary rate of IKK BB in recent years
| Valid from | Supplementary rate | Change |
|---|---|---|
| 10/01/2026 | 3.39 % | ▼ 0.96 % |
| 07/01/2025 | 4.35 % | ▲ +1.25 % |
| 01/01/2025 | 3.1 % | ▲ +1.11 % |
| 01/01/2024 | 1.99 % | ▲ +0.22 % |
| 01/01/2023 | 1.77 % | ▲ +0.28 % |
| 01/01/2022 | 1.49 % | – |
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% – 1.59 percentage points less than IKK BB. The examples show the savings when switching:
| Gross salary / month | Savings / month | Savings / year |
|---|---|---|
| €2,500.00 | €19.88 | €238.56 |
| €3,500.00 | €27.83 | €333.96 |
| €4,500.00 | €35.78 | €429.36 |
| €6,000.00 | €46.21 | €554.52 |
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) | 2.93 % | 70 % |
| U1 (sick pay) | 2.19 % | 50 % |
| U2 (maternity) | 0.42 % | 100 % |
Levy rates over time
| Valid from | U1 rates | U2 |
|---|---|---|
| 10/01/2026 | 2.93 · 2.19 % | 0.42 % |
| 01/01/2026 | 2.93 · 2.19 % | 0.46 % |
| 01/01/2025 | 2.45 · 1.49 · 2 % | 0.23 % |
| 01/01/2024 | 2.45 · 1.49 · 2 % | 0.41 % |
| 10/01/2022 | 4.65 · 3.57 · 4.46 % | 0.59 % |
| 01/01/2022 | 2.95 · 1.77 · 2.45 % | 0.59 % |
Data starts in January 2022 – the oldest rate may have applied earlier.
Fund details
- Type
- Guild fund (IKK)
- Company number
- 01020803
- Address
- Ziolkowskistraße 6, 14480 Potsdam
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 IKK BB
Pre-filled with the daily-updated supplementary rate of IKK BB. 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 IKK BB is currently 3.39% (valid since 10/01/2026). Together with the general contribution rate of 14.6%, the total contribution is 17.99%.