KKH: additional rate and the maximum for high earners
KKH charges 3.78 %; earn more than €5,812.50 gross and you pay €639 a month there, likely €695 in 2027.
Checked by Radif Partners · Editorial policy · How we calculate
Your contribution at KKH, 2026
€639
a month · additional rate 3.78 %
| Contributory income | €5,813 |
|---|---|
| Health insurance (14.6 % + 3.78 %), your share | €534 |
| of which KKH additional rate | €110 |
| Long-term care | €105 |
| You pay a month | €639 |
| Employer adds | €639 |
| A year (your share) | €7,666 |
Cheapest fund open in North Rhine-Westphalia: BKK firmus (2.18 %). You would pay €558 less a year. Rank 33 of 53.
Chosen today: new fund from 1 January 2027, provided you have been a member for at least twelve months.
- Above €77,400 a year you are exempt from compulsory cover; as a voluntary member the employer pays the same subsidy (section 257 SGB V).
- Above €5,812.50 a month the contribution stops rising (2026 ceiling).
Step-by-step calculation
- Income €7,000 → contributory €5,813 (ceiling 2026: €5,813 a month).
- Health: 14.6 % general or reduced rate plus 3.78 % KKH additional rate, split half and half with the employer.
- Care: 3.6 %.
Estimate under Books V and XI of the Social Code. Your fund’s or employer’s calculation is binding. How we calculate
All 53 funds you can join in North Rhine-Westphalia, in euros
| # | Fund | Add. rate | You pay/month | vs today/year |
|---|---|---|---|---|
| 1 | BKK firmus · regional | 2.18 % | €592 | −€558 |
| 2 | BKK Public · regional | 2.50 % | €602 | −€446 |
| 2 | TUI BKK | 2.50 % | €602 | −€446 |
| 4 | hkk | 2.59 % | €604 | −€415 |
| 5 | Audi BKK | 2.60 % | €605 | −€411 |
| 6 | Techniker Krankenkasse (TK) | 2.69 % | €607 | −€380 |
| 7 | WMF BKK | 2.85 % | €612 | −€324 |
| 8 | HEK | 2.89 % | €613 | −€310 |
Minus = you pay less a year than at KKH. Company funds open only to their own staff are left out.
Kaufmännische Krankenkasse, known as KKH, is a substitute fund (Ersatzkasse) open nationwide. According to the GKV-Spitzenverband list it charges an additional contribution (Zusatzbeitrag) of 3.78 %, 0.88 points above the official average of 2.9 %. Of the 6 substitute funds it is number 6 on price, and it ranks 48 of all 71 open funds. On €3,800 gross with one child you pay €418 a month. The rate shows most on high salaries: if you earn above the compulsory insurance threshold of €77,400 a year and stay in statutory insurance voluntarily, KKH charges the maximum of €639 a month, and your employer pays the same subsidy as for compulsory members. At the cheapest substitute fund, hkk, it would be €415 a year less. In 2027 the ceiling rises to €6,375 a month under the cabinet decision, taking the maximum to €695 at the same rate.
High earners at KKH: the maximum in figures
Below the contribution ceiling the contribution grows with every euro of pay; above it, it stops. High earners therefore pay a fixed maximum at every fund, and that is where the difference between two funds is greatest. At KKH, with its 3.78 % additional rate, the figures look like this:
| Monthly pay | Year | Your share at KKH | at hkk |
|---|---|---|---|
| €3,800 | 2026 | €418 | €395 |
| €7,000 | 2026 | €639 | €604 |
| €7,000 | 2027 | €695 | · |
If your pay passes the compulsory insurance threshold of €77,400 a year, you can move to private health insurance or stay in statutory insurance voluntarily. More than the additional rate matters for that decision: free family cover for children and spouses exists only in statutory insurance, and anyone privately insured from age 55 can generally not return to statutory insurance (section 6(3a) SGB V). Switching between statutory funds, by contrast, is always possible within the usual deadlines and costs nothing; the thresholds are explained on the pages compulsory insurance threshold and contribution ceiling.
KKH among the substitute funds
| Substitute fund | Additional rate | You pay a month | vs KKH a year |
|---|---|---|---|
| hkk | 2.59 % | €395 | −€271 |
| Techniker Krankenkasse (TK) | 2.69 % | €397 | −€249 |
| HEK | 2.89 % | €401 | −€203 |
| DAK-Gesundheit | 3.20 % | €407 | −€132 |
| BARMER | 3.29 % | €408 | −€112 |
| KKH | 3.78 % | €418 | · |
Switching and rate rises
Substitute funds have always been open nationwide, so moving to or from KKH works in every state. The new membership starts after the month after next. If KKH raises its rate at the turn of the year, the special termination right applies even if you joined only recently (work out the date). Self-employed members on €3,000 profit pay €641 a month at KKH without sick pay.