DESBK Supplementary rate & contributions 2026
14.6% general rate + 3.8% supplementary rate · Employer and employee each pay half of the contribution.
SBK is a Company fund (BKK) based in Heidenheim. At 3.8%, its supplementary rate is 0.43 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 08/01/2025 by +0.9 percentage points to 3.8%.
Supplementary rate of SBK in recent years
| Valid from | Supplementary rate | Change |
|---|---|---|
| 08/01/2025 | 3.8 % | ▲ +0.9 % |
| 01/01/2025 | 2.9 % | ▲ +1.2 % |
| 01/01/2024 | 1.7 % | ▲ +0.2 % |
| 01/01/2023 | 1.5 % | ▲ +0.2 % |
| 01/01/2016 | 1.3 % | – |
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 percentage points less than SBK. The examples show the savings when switching:
| Gross salary / month | Savings / month | Savings / year |
|---|---|---|
| €2,500.00 | €25.00 | €300.00 |
| €3,500.00 | €35.00 | €420.00 |
| €4,500.00 | €45.00 | €540.00 |
| €6,000.00 | €58.13 | €697.56 |
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) | 1.7 % | 50 % |
| U1 (sick pay) | 2.9 % | 70 % |
| U2 (maternity) | 0.39 % | 100 % |
Levy rates over time
| Valid from | U1 rates | U2 |
|---|---|---|
| 01/01/2026 | 1.7 · 2.9 % | 0.39 % |
| 08/01/2025 | 1.9 · 3.2 % | 0.33 % |
| 01/01/2025 | 1.9 · 3.5 % | 0.33 % |
| 01/01/2024 | 1.6 · 2.6 % | 0.3 % |
| 01/01/2023 | 2.3 · 3.9 % | 0.45 % |
| 01/01/2022 | 1.5 · 2.7 % | 0.53 % |
Data starts in January 2022 – the oldest rate may have applied earlier.
Fund details
- Type
- Company fund (BKK)
- Company number
- 87954699
- Address
- St.-Pöltener-Str. 37, 89522 Heidenheim
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 SBK
The calculator runs on the real Lohnica API – with the daily-updated supplementary rate of SBK.
Salary Calculator
Frequently asked questions
The supplementary rate of SBK is currently 3.8% (valid since 08/01/2025). Together with the general contribution rate of 14.6%, the total contribution is 18.4%.