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.
Levies U1 and U2 (Umlagen)
Contributions borne by the employer alone — for continued pay during sickness and for maternity.
In plain language
U1 and U2 are two levies borne by the employer alone. U1 reimburses continued pay during sickness, U2 the costs around maternity. Their level appears in no statute — each health insurer sets it in its own articles. That is why they are input fields here and not stored values: an estimated rate would look just like a substantiated one.
In detail
The German Expenses Compensation Act (AAG) provides for two separate schemes. Only employers with as a rule no more than 30 employees take part in the U1 scheme (§ 1 (1) AAG); between 40 and 80 % of the continued pay is reimbursed, depending on the rate chosen. The U2 scheme for maternity expenses, by contrast, applies to all employers regardless of size (§ 1 (2) AAG). The rates are set by the articles of the respective health insurer (§ 9 (1) no. 1 AAG), which may change them during the year. Both levies are borne by the employer alone (§ 7 AAG); they therefore do not appear on the employee's payslip but do appear in the employer's costs. Alongside them stands the insolvency benefit levy at a nationwide rate of 0,15 % (§ 360 SGB III).
Worked example
4.000 € gross pay a month with the calculator's defaults: U1 at 1,60 % gives 64,00 €, U2 at 0,35 % gives 14,00 €, and the insolvency benefit levy at 0,15 % gives 6,00 €. Together with the employer's social security shares the post costs 4.930,00 € — one euro of gross pay costs the employer 1,23 euros.
In brief
Their rates appear in no statute; the statutes of the individual health insurer set them. That is why they are input fields here.
Legal basis: § 7 AAG, rate under § 9 (1) no. 1 AAG · as at 2026