DEKKH Supplementary rate & contributions 2026
14.6% general rate + 3.78% supplementary rate · Employer and employee each pay half of the contribution.
KKH is a Substitute fund (EKK) based in Hannover. At 3.78%, its supplementary rate is 0.41 percentage points above 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 01/01/2025 by +0.5 percentage points to 3.78%.
Supplementary rate of KKH in recent years
| Valid from | Supplementary rate | Change |
|---|---|---|
| 01/01/2025 | 3.78 % | ▲ +0.5 % |
| 08/01/2024 | 3.28 % | ▲ +1.3 % |
| 01/01/2024 | 1.98 % | ▲ +0.48 % |
| 01/01/2022 | 1.5 % | – |
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% – 1.98 percentage points less than KKH. The examples show the savings when switching:
| Gross salary / month | Savings / month | Savings / year |
|---|---|---|
| €2,500.00 | €24.75 | €297.00 |
| €3,500.00 | €34.65 | €415.80 |
| €4,500.00 | €44.55 | €534.60 |
| €6,000.00 | €57.54 | €690.48 |
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) | 2.5 % | 70 % |
| U1 (sick pay) | 1.8 % | 50 % |
| U1 (sick pay) | 3.8 % | 80 % |
| U2 (maternity) | 0.44 % | 100 % |
Levy rates over time
| Valid from | U1 rates | U2 |
|---|---|---|
| 01/01/2026 | 2.5 · 1.8 · 3.8 % | 0.44 % |
| 10/01/2025 | 2.9 · 2 · 4.4 % | 0.44 % |
| 01/01/2025 | 2.9 · 2 · 4.4 % | 0.33 % |
| 08/01/2024 | 2.9 · 2 · 4.4 % | 0.29 % |
| 01/01/2024 | 2.9 · 2 · 4.4 % | 0.34 % |
| 01/01/2023 | 3 · 2.3 · 4.5 % | 0.44 % |
| 01/01/2022 | 2.2 · 1.5 · 3.1 % | 0.54 % |
Data starts in January 2022 – the oldest rate may have applied earlier.
Fund details
- Type
- Substitute fund (EKK)
- Company number
- 29137937
- Address
- Karl-Wiechert-Allee 61, 30625 Hannover
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 KKH
The calculator runs on the real Lohnica API – with the daily-updated supplementary rate of KKH.
Salary Calculator
Frequently asked questions
The supplementary rate of KKH is currently 3.78% (valid since 01/01/2025). Together with the general contribution rate of 14.6%, the total contribution is 18.38%.