Guild fund (IKK)

IKK gesund plus (Ost) Supplementary rate & contributions 2026

14.6% general rate + 3.39% supplementary rate · Employer and employee each pay half of the contribution.

Current supplementary rate
3.39 %
valid since 01/01/2025
(Average across all funds: 3.35%)
Total health insurance rate17.99 %
Last updated: 10/20/2026

IKK gesund plus (Ost) is a Guild fund (IKK) based in Magdeburg. 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 3 times, most recently on 01/01/2025 by +1 percentage points to 3.39%.

Supplementary rate of IKK gesund plus (Ost) in recent years

Valid fromSupplementary rateChange
01/01/20253.39 % ▲ +1 %
10/01/20242.39 % ▲ +0.9 %
01/01/20241.49 % ▲ +0.39 %
01/01/20211.1 % –

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 gesund plus (Ost). The examples show the savings when switching:

Gross salary / monthSavings / monthSavings / 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 rateReimbursement
U1 (sick pay)2.19 %50 %
U1 (sick pay)2.93 %70 %
U2 (maternity)0.42 %100 %

Levy rates over time

Valid fromU1 ratesU2
10/01/20262.19 · 2.93 %0.42 %
01/01/20252.2 · 3 %0.2 %
03/01/20242.2 · 3 %0.4 %
10/01/20222.2 · 3 %0.6 %
01/01/20221.8 · 2.4 %0.6 %

Data starts in January 2022 – the oldest rate may have applied earlier.

Fund details

Type
Guild fund (IKK)
Company number
01000455
Address
Umfassungsstraße 85, 39124 Magdeburg

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 gesund plus (Ost)

Pre-filled with the daily-updated supplementary rate of IKK gesund plus (Ost). 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.

FAQ

Frequently asked questions

The supplementary rate of IKK gesund plus (Ost) is currently 3.39% (valid since 01/01/2025). Together with the general contribution rate of 14.6%, the total contribution is 17.99%.