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The Employer Subsidy for PKV: Arbeitgeberzuschuss Explained

If you are an employee in PKV, your employer pays roughly half your premium up to a legal cap. Here is how the Arbeitgeberzuschuss works and what it means for your net cost.

Employees Do Not Pay the Full Premium

A common misconception about private health insurance (private Krankenversicherung, PKV) is that employees shoulder the whole premium alone. In fact, just as in statutory insurance (GKV), your employer contributes — through the Arbeitgeberzuschuss (employer subsidy). For employed PKV policyholders, this typically covers around half of the premium, up to a legally defined maximum.

The principle: your employer pays 50% of your PKV premium for health and long-term care cover, but only up to the amount they would have paid had you been in GKV at the contribution ceiling. Above that cap, the extra is yours.

How the Subsidy Is Calculated

The employer pays half of your PKV premium, but the subsidy is capped at half of the maximum GKV contribution (calculated from the contribution ceiling, the Beitragsbemessungsgrenze, plus the average supplementary rate). In practice this means:

Why It Shapes Tariff Choice

The subsidy cap has a practical consequence: if you choose a very lean, low-premium tariff, you might not use the full employer subsidy available to you, whereas a richer tariff up to the cap is partly "free" because the employer pays half. This is why employees should think about the subsidy when selecting their benefit level — there is room to add valuable cover at an effective 50% discount until the cap is reached.

Premium levelEmployer paysYou pay
Below the cap50% of premium50% of premium
At the capMaximum subsidy50% (still capped)
Above the capCapped amount50% + the excess

Claiming and Documentation

The subsidy is normally handled through payroll: you submit proof of your PKV premium to your employer, and the subsidy is added to your salary (and the full premium paid to the insurer, often by you). Keep your insurer's annual premium certificate, which also matters for your tax return, where PKV contributions for basic cover are deductible.

What If You Are Self-Employed?

The Arbeitgeberzuschuss applies only to employees. The self-employed receive no employer subsidy and pay the full premium themselves — one reason the PKV-versus-GKV maths works differently for freelancers, who benefit instead from premiums based on age and health rather than income.

Frequently Asked Questions

How much is the employer subsidy for PKV?
Your employer pays around 50% of your PKV premium for health and long-term care cover, but only up to a cap equal to what they would have paid in GKV at the contribution ceiling. Above that cap, you pay the remainder.
Does the subsidy affect which tariff I should choose?
Yes. Because the employer pays half up to the cap, you can often add valuable cover at an effective 50% discount until the cap is reached, so it is worth choosing your benefit level with the subsidy in mind.
Do the self-employed get an employer subsidy?
No. The Arbeitgeberzuschuss applies only to employees. The self-employed pay the full premium themselves, though their premium is based on age and health rather than income.

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