Number format: this calculator uses German notation throughout — a comma is the decimal separator and a dot groups thousands. “1.234,56” means one thousand two hundred thirty-four euros and fifty-six cents. The figures come from German tax law, so they are shown the way German authorities write them.
Minimum assessment base (Mindestbemessungsgrundlage)
The minimum amount on which voluntarily insured members pay contributions — even where the profit is lower.
In plain language
Anyone insured voluntarily in the statutory scheme — which is most full-time self-employed people — pays contributions on their profit. But only down to a floor: earn less and the contributions are still calculated on a set minimum amount. That is why health insurance feels disproportionately expensive in a first year or a weak year. You are paying on money you did not earn.
In detail
§ 240 (4) sentence 1 SGB V provides: “For each calendar day, at least one ninetieth of the monthly reference figure counts as contributory income.” The conversion to a month and a year follows § 223 (2) sentence 2 SGB V — a month counts as 30 days and a year as 360. The annual amount is therefore exactly four times the monthly reference figure, with no rounding. At the top end the contribution assessment ceiling applies (§ 223 (3) SGB V): above it the contribution rises no further.
Worked example
Monthly reference figure for 2026: 3.955,00 €. Per calendar day 3.955 ÷ 90 = 43,94 €; over a year × 360 = 15.820,00 €. On a profit of 10.000 €, contributions are therefore calculated on 15.820 € — at 17,5 % for health insurance that is 2.768,50 € instead of 1.750,00 €.
In brief
The monthly reference figure divided by 90 gives the amount per calendar day; times 360 days gives the annual amount.
Legal basis: § 240 Abs. 4 Satz 1 SGB V · as at 2026