DEmhplus BKK Supplementary rate & contributions 2026
14.6% general rate + 3.86% supplementary rate · Employer and employee each pay half of the contribution.
mhplus BKK is a Company fund (BKK) based in Ludwigsburg. At 3.86%, its supplementary rate is 0.49 percentage points above the average of all statutory funds (3.37%). Since the beginning of 2022 the fund has adjusted its supplementary rate 4 times, most recently on 01/01/2026 by +0.57 percentage points to 3.86%.
Supplementary rate of mhplus BKK in recent years
| Valid from | Supplementary rate | Change |
|---|---|---|
| 01/01/2026 | 3.86 % | ▲ +0.57 % |
| 04/01/2025 | 3.29 % | ▲ +0.73 % |
| 10/01/2024 | 2.56 % | ▲ +0.98 % |
| 01/01/2023 | 1.58 % | ▲ +0.3 % |
| 01/01/2021 | 1.28 % | – |
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% – 2.06 percentage points less than mhplus BKK . The examples show the savings when switching:
| Gross salary / month | Savings / month | Savings / year |
|---|---|---|
| €2,500.00 | €25.75 | €309.00 |
| €3,500.00 | €36.05 | €432.60 |
| €4,500.00 | €46.35 | €556.20 |
| €6,000.00 | €59.87 | €718.44 |
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) | 1.5 % | 50 % |
| U1 (sick pay) | 3 % | 80 % |
| U2 (maternity) | 0.36 % | 100 % |
Levy rates over time
| Valid from | U1 rates | U2 |
|---|---|---|
| 01/01/2024 | 2.5 · 1.5 · 3 % | 0.36 % |
| 04/01/2023 | 3.4 · 2 · 4 % | 0.43 % |
| 09/01/2022 | 2.8 · 1.4 · 3.3 % | 0.43 % |
| 01/01/2022 | 2.3 · 0.9 · 2.8 % | 0.43 % |
Data starts in January 2022 – the oldest rate may have applied earlier.
Fund details
- Type
- Company fund (BKK)
- Company number
- 63494759
- Address
- Franckstr. 8, 71636 Ludwigsburg
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 mhplus BKK
The calculator runs on the real Lohnica API – with the daily-updated supplementary rate of mhplus BKK .
Salary Calculator
Frequently asked questions
The supplementary rate of mhplus BKK is currently 3.86% (valid since 01/01/2026). Together with the general contribution rate of 14.6%, the total contribution is 18.46%.