Social Security Obligation in Germany: Health Insurance for Foreign Employees

Every employee with gross earnings above €556/month (mini-job threshold, 2026) and below the JAEG of €77,400/year is subject to full statutory insurance under § 5 SGB V — pension, unemployment, care, accident, and DAK-Gesundheit at 17.8% of gross.

Yes — § 3 SGB IV (Territorialprinzip) applies — anyone working in Germany falls under the same rules regardless of nationality. DAK-Gesundheit registration through the employer under § 28a SGB IV is compulsory from day one.

GKV 17.8% (DAK-Gesundheit), Pflege 3.6% (4.2% childless), Rente 18.6%, Arbeitslos 2.6%. Total ~42% of gross, split 50/50 with the employer. The Beitragsbemessungsgrenze in 2026 is €5,512.50/month for GKV/Pflege and €8,050 for Rente/Arbeitslos.

Only above JAEG €77,400/year for GKV (private option: Care Expatriate from €58/month). Pension, unemployment and care insurance remain mandatory for everyone. Bilateral SV agreements (e.g., USA, Japan, Turkey) may exempt posted workers under Regulation 883/2004 or A1 certificates.

The DAK-Gesundheit Mitgliedsbescheinigung (17.8% of gross) and the employer's § 28a SGB IV Meldung. Together they satisfy § 5 AufenthG for the residence permit. Private cover via Care Expatriate (€58/month) works only above the JAEG or for freelancers.

All employees in Germany are subject to mandatory social insurance, regardless of nationality. This covers health, nursing care, pension, and unemployment insurance — contributions are split roughly 50/50 between employer and employee. The DAK-Gesundheit (from 17.8% of gross salary, unlimited duration) offers a Garantietarif that saves €120/year.

Yes. Between your arrival and your first working day, statutory insurance does not yet apply. An incoming policy like Care Economy (from €30/30 days, up to 2 years) bridges this gap with an instant PDF certificate for immigration authorities.

Social insurance contributions total approximately 40% of gross salary, split evenly between employer and employee. Health insurance alone accounts for about 17.8%. At a gross salary of €3,000, the employee's share across all four pillars is roughly €600/month.