KV, AV, RV, UV & PV: What German Payslip Deductions Mean (2026)

If you've just received your first German payslip (Lohnabrechnung), you're probably staring at a list of confusing abbreviations and wondering where 40% of your salary went.

KV, AV, RV, UV, and PV are Germany's five mandatory social security contributions. They're deducted from your gross salary every month — but your employer pays roughly half.

In this guide, we'll explain what each abbreviation means, how much you pay in 2026, and how the whole system works.

All German social security contributions at a glance (2026)

Here's the quick reference before we dive into details:

Total employee share: approximately 20–21% of your gross salary goes to social security contributions (before income tax). Combined with income tax, the total deductions typically leave you with 60–70% of your gross salary as net pay.

How German payroll deductions work

Your German payslip (Lohnabrechnung or Gehaltsabrechnung) shows how your gross salary is broken down into deductions. Your employer is legally required to issue one every month.

There are two categories of deductions:

1. Social security contributions (Sozialversicherungsbeiträge): KV, AV, RV, UV, and PV — shared between you and your employer
2. Taxes (Steuern): Income tax (LSt), solidarity surcharge (SolZ), and church tax (KiSt) — based on your tax class and income

An important detail many expats miss: your employer's share of social contributions doesn't appear as a deduction on your payslip. You only see your half. But your employer is paying an additional ~20% on top of your gross salary in social contributions.

Let's break down each social security contribution.

KV — Krankenversicherung (Health Insurance)

KV Beitrag stands for Krankenversicherung Beitrag — your health insurance contribution.

This is the most significant social security deduction and funds Germany's public health insurance system.

2026 rates

• Base rate: 14.6% of your gross income (set by law, same for all providers)
• Supplementary contribution (Zusatzbeitrag): An additional percentage set by your specific health insurer. The 2026 average is 2.9%, ranging from 2.18% to 4.39% depending on your provider.
• Your share: Half of the total (approximately 8.75% at the average Zusatzbeitrag)
• Employer's share: The other half

The contribution is capped at the Beitragsbemessungsgrenze (BBG) of €5,812.50 per month (€69,750/year). If you earn more than this, the extra income isn't subject to health insurance contributions.

If you earn more than €77,400 per year (the 2026 Versicherungspflichtgrenze), you have the option to switch to private health insurance, which may offer better coverage and lower costs for young, healthy individuals. Read our guide on how much health insurance costs in Germany for a full breakdown, or compare public vs. private insurance.

If you're unhappy with your provider's Zusatzbeitrag, you can switch to a cheaper provider — this is free and easy.

AV — Arbeitslosenversicherung (Unemployment Insurance)

AV Beitrag stands for Arbeitslosenversicherung Beitrag — your unemployment insurance contribution.

This mandatory contribution funds Germany's unemployment benefit system (Arbeitslosengeld). If you lose your job, it provides a percentage of your previous salary while you look for new work.

2026 rates

• Total rate: 2.6% of your gross income
• Your share: 1.3%
• Employer's share: 1.3%

The contribution ceiling is the pension/unemployment BBG of €8,450 per month (€101,400/year).

To be eligible for unemployment benefits (ALG I), you generally need to have contributed for at least 12 months within the last 30 months. Want to know what happens to your health insurance during unemployment? We've covered that too.

RV — Rentenversicherung (Pension Insurance)

RV Beitrag stands for Rentenversicherung Beitrag — your pension insurance contribution.

This is the largest social security contribution by percentage. It funds Germany's state pension system, which pays you a monthly pension once you retire.

2026 rates

• Total rate: 18.6% of your gross income
• Your share: 9.3%
• Employer's share: 9.3%

The contribution ceiling is the pension BBG of €8,450 per month (€101,400/year).

To be eligible for a German pension, you must contribute for at least 5 years. If you know you'll leave Germany before reaching 5 years, you can get your contributions back in cash — often amounting to thousands of euros. Find out how in our guide: How to get your pension contributions back.

For more on how the pension system works for long-term residents, see our guide to pension insurance in Germany or health insurance for retirees.

UV — Unfallversicherung (Accident Insurance)

UV Beitrag stands for Unfallversicherung Beitrag — the accident insurance contribution.

This is the one contribution your employer pays entirely. You won't see a deduction for it on your payslip.

Accident insurance covers you against workplace accidents, commuting accidents, and occupational diseases. It's managed by professional associations (Berufsgenossenschaften) specific to each industry.

How it's calculated

The rate varies by industry and employer, typically averaging around 1.3% of gross payroll. It's calculated using this formula:

Contribution = Compensation x Contribution rate x Risk class

Your employer pays this directly to the relevant accident insurance institution (DGUV). You don't need to do anything.

PV — Pflegeversicherung (Long-Term Care Insurance)

PV Beitrag stands for Pflegeversicherung Beitrag — your long-term care insurance contribution.

This mandatory insurance was introduced in 1995 to protect people who need nursing care due to illness, disability, or old age. As Germany's population ages, this system helps fund home care, assisted living, and nursing home care.

2026 rates

The rates depend on whether you have children:

The per-child reductions apply from the 2nd through 5th child (0.25 percentage points each) and only count while children are under 25.

The contribution ceiling is the same as health insurance: €5,812.50 per month (€69,750/year).

Important: The 0.60% childless surcharge is paid entirely by the employee — your employer's share stays at 1.80% regardless. This means childless adults over 23 pay noticeably more.

Other common payslip abbreviations

Beyond the five social security contributions, you'll also see tax-related deductions on your payslip:

How to check your payslip is correct

A surprising number of payslips contain errors. Here's how to verify yours:

1. Use a Brutto-Netto calculator: Enter your gross salary, tax class, and insurance details into a salary calculator to compare with your actual payslip.
2. Check your Steuerklasse: If you recently got married, had a child, or your spouse started/stopped working, your tax class may need updating.
3. Verify the Zusatzbeitrag: Make sure your employer is using your actual health insurer's rate, not a default.
4. Watch for the childless surcharge: If you have children but your PV rate seems high, your employer may not have your parental status on file.
5. Keep your payslips: You'll need them for tax returns, pension claims, and visa applications. Store them indefinitely — especially pension-relevant documents.

Worked example: Payslip breakdown for €4,000/month

Here's what a typical employee with no children, tax class 1, and TK health insurance (Zusatzbeitrag 2.69%) would see on their 2026 payslip:

Your employer additionally pays ~€800 in their share of social contributions on top of your gross salary.