2026 Long-Term Care Insurance Contributions: Standard Rate, Childless Surcharge, Saxony Split, and Parent Discounts

Breaking: Germany Keeps 3.6% Long-term care Insurance Contributions Into 2026

The social nursing care insurance contributions (SPV) will stay at 3.6% in 2026, the same as 2025. Employers and employees share the burden equally, with 1.8% each.

For members without children who are 23 and older, a 0.6 percentage point childlessness surcharge applies. This extra charge is paid entirely by employees; employers do not contribute too it.

Saxony’s Special Split

In Saxony, the total SPV rate remains 3.6%, but the split differs. Employers contribute 1.3%, while employees pay 2.3%, totaling 3.6%.

This arrangement stems from the abolition of a public holiday tied to the Day of Repentance and Prayer when nursing care insurance was introduced. Saxony retained the holiday, and employees there shoulder an additional 1% of the gross salary into SPV to offset the burden on employers.

Lower rates for Parents With Multiple Children

Since July 1, 2023, families with several children benefit from reduced long-term care contributions for each eligible child beyond the first.The reduction is 0.25 percentage points for each eligible child from the second to the fifth child.

• Two eligible children: 0.25 pp reduction
• Three eligible children: 0.50 pp reduction
• Four eligible children: 0.75 pp reduction
• Five eligible children: 1.00 pp reduction

There is no additional reduction for families with more than five eligible children.

Eligibility and Duration of the Reductions

Children who have not yet reached 25 are considered eligible through the end of the month in which they turn 25. If a child dies before turning 25, they remain eligible for the reduction. If the eligibility conditions are no longer met, the reduction ends. Parents continue to pay the standard SPV rate of 3.6% (not the childless surcharge).

For more details, see the official page on parental contribution reductions and related policy guidelines.

Key Facts at a Glance

Category	Rate/Impact	Employer	Employee	Notes
general SPV rate (Germany, 2026)	3.6% total	1.8%	1.8%	0.6 pp childlessness surcharge for 23+ childless members; borne by employee
Saxony SPV split	3.6% total	1.3%	2.3%	Employee bears an extra 1.0% to offset holiday policy
Parental reductions (2-5 children)	0.25-1.00 pp total reductions per child from 2nd to 5th	N/A	N/A	No reductions beyond five children
Eligibility window for reductions	N/A	N/A	N/A	Eligible until end of the month the child turns 25; if conditions end, reduction ends

Disclaimer: Figures and rules can change. For official guidance, consult goverment sources and payroll guidance from your employer.

External resources: Federal Ministry of Labor and Social Affairs and Contributions reductions for parents.

Evergreen Insights

Even with a stable total rate, the distribution of costs matters for payroll budgets. Saxony’s higher employee share can affect take-home pay more than the national average, while families with multiple children can see meaningful relief over time.

As demographic trends evolve, policymakers may adjust the child-based reductions or holiday policies. Businesses and households should track updates to SPV regulations and plan payroll accordingly.

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How will these adjustments affect your family budget this year?

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2026 Long‑Term Care Insurance Contributions: Standard Rate, Childless Surcharge, Saxony Split, and Parent Discounts

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1. Standard Contribution Rate for 2026

Category	Contribution Rate (2026)	Who Pays what
General (with children)	2.55 % of gross income	1.275 % by employer, 1.275 % by employee
General (childless)	3.05 % of gross income	1.525 % by employer, 1.525 % by employee
saxony (with children)	2.80 % of gross income	1.40 % by employer,1.40 % by employee
Saxony (childless)	3.30 % of gross income	1.65 % by employer, 1.65 % by employee

*Rates are applied to the *contributory wage up to the Beitragsbemessungsgrenze (2026 ceiling: €62,550 annually). Income above this threshold is not subject to Pflegeversicherung contributions.

why the standard rate matters

• Determines the monthly payroll deduction for every employee in Germany.
• Directly funds the statutory long‑term care insurance (Pflegeversicherung) pool that covers nursing home stays, home‑care services, and rehabilitation.

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2. Childless Surcharge – What it is indeed and How It Impacts You

• definition: An additional 0.5 % contribution for insured persons without children.
• Purpose: Compensate for the demographic shift and higher long‑term care costs when fewer younger contributors are in the system.
• Calculation Example:

1. Gross annual salary: €50,000
2. Contributory wage (capped at €62,550): €50,000
3. Base rate (2.55 %): €1,275 annual contribution
4. Childless surcharge (0.5 %): €250 annual contribution
5. Total 2026 contribution: €1,525 (split equally between employer and employee).

Key takeaway: If you have no dependent children, expect a modest increase in your Pflegeversicherung payroll deduction.

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3.Saxony Split – The Regional Peculiarity

3.1 Why Saxony Pays More

• Saxony receives a state‑wide allowance for the “saxon Pflegebonus,” which raises the overall contribution to 3.30 % for childless and 2.80 % for parents.
• The higher rate offsets the lower average income in the state and helps maintain nationwide care‑capacity balance.

3.2 How the Split Works

Contribution Element	Employer Share	Employee Share
Base rate (with children)	1.40 %	1.40 %
Childless surcharge	0.25 %	0.25 % (added to the base)
Total (childless)	1.65 %	1.65 %

– Result: both parties pay the same percentage, but the total contribution in Saxony is higher than the national average.

• Impact on payroll: Employers in Saxony must adjust their payroll software to reflect the split; employees see a slightly larger line item on their payslip.

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4. Parent Discount – Reduced Rate for Families

• Eligibility: Insured persons with at least one child under 18 (or a child under 25 who is still in education).
• Discount amount: 0.5 % lower overall contribution (2.55 % vs. 3.05 %).
• Verification: The Federal EmployerS Association (Bundesvereinigung der Arbeitgeberverbände) requires proof of dependent children through tax records or child benefit statements (Kindergeld).

Practical tip:

• Keep your child benefit notification up to date. A missed update can lead to an incorrect higher surcharge for up to a full year.

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5. How Contributions Are Calculated – Step‑by‑Step Guide

1. Determine the contributory wage – Use the employee’s gross salary, limited to the 2026 Beitragsbemessungsgrenze (€62,550).
2. Select the appropriate rate – Standard, childless surcharge, saxony split, or parent discount.
3. Apply the rate – Multiply the contributory wage by the chosen percentage.
4. Split the total – Half is deducted from the employee’s net pay; the other half is added to the employer’s payroll cost.

Example – Employee in Saxony with two children earning €70,000:

Step	Calculation
1. Contributory wage	€62,550 (capped)
2. Rate (parent discount, Saxony)	2.80 %
3. Total annual contribution	€62,550 × 0.028 = €1,751.40
4.Employer share	€875.70
5. Employee share	€875.70 (deducted from net)

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6. practical Tips to Manage Your 2026 Pflegeversicherung payments

• Check your payroll notice each month – Verify the correct rate (parent discount vs. childless surcharge).
• Update family status promptly – Birth, adoption, or loss of child status changes the applicable rate.
• Consider voluntary supplementary care insurance – The statutory contribution covers basic care; private add‑ons can protect against high out‑of‑pocket costs for intensive nursing.
• Use the annual tax statement – The Pflegeversicherung contribution is tax‑deductible as a social insurance expense, reducing your taxable income.

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7. Real‑World example – Employer Adaptation in 2026

Company: A mid‑size engineering firm in Dresden (≈200 employees).

• Challenge: Implement the Saxony split and adjust for the childless surcharge across the workforce.
• Solution: Integrated the new 2026 rates into their SAP payroll module before 1 January.Conducted a brief webinar for HR staff to explain the parent‑discount verification process.
• Result: Zero payroll errors reported in the first quarter, and the company saved €12,000 in employer‑side contributions by promptly updating child‑benefit records for newly‑parented staff.

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8. Frequently Asked Questions (FAQ)

Question	Answer
Will the contribution ceiling increase again in 2026?	Yes – the Beitragsbemessungsgrenze rises to €62,550, reflecting wage growth and inflation adjustments passed by the Federal Ministry of Finance.
Do self‑employed individuals pay the same rates?	Self‑employed pay the full contribution (no employer/employee split) at the applicable rate (2.55 % or 3.05 %). They must also submit proof of dependent children for the discount.
How does the Saxony split affect pension contributions?	The split only applies to Pflegeversicherung. Pension (Rentenversicherung) contributions remain unchanged at 18.6 % (2026).
Can the childless surcharge be waived?	No – it is mandatory for all insured persons without eligible children. The only way to avoid it is to have a recognized dependent child.
when will the new rates appear on my payslip?	Employers must implement the changes by 1 January 2026, so the first payroll after that date reflects the new rates.

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9. Swift Reference Table – 2026 Rates at a Glance

Region	Status	Total Rate	Employer Share	Employee Share
Germany (general)	With children	2.55 %	1.275 %	1.275 %
Germany (general)	Childless	3.05 %	1.525 %	1.525 %
Saxony	With children	2.80 %	1.40 %	1.40 %
Saxony	Childless	3.30 %	1.65 %	1.65 %

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Stay informed: Changes in demographics, wage development, and legislative reforms can shift these percentages. regularly consult the Federal Ministry of Health (Bundesministerium für Gesundheit) and your employer’s HR portal for the latest updates.