FireLotse

Health insurance in the FIRE withdrawal phase

Taxes

When you leave employment, your mandatory membership in statutory health insurance (GKV) ends. You either become voluntarily insured in the statutory system or switch to private health insurance (PKV). As a voluntarily insured GKV member without earned income, you have no entitlement to sick pay (§44 SGB V) and therefore pay the reduced contribution rate on your investment income – in 2026 that is 14.0% health insurance (reduced, §243 SGB V) + the fund-specific additional contribution (average 2.9%, range approx. 1.6–3.4%) + 4.2% long-term care insurance ≈ 21.1% (childless, 23 and older).

For voluntarily insured members (§240 SGB V), contributions are assessed on the full gain share of your withdrawals – the partial exemption under §20 InvStG applies only for tax purposes and is not recognized by health-insurance contribution law. Other income such as mini-job wages or rent is added. There is a minimum contribution and a contribution assessment ceiling (€69,750/year, as of 2026) as the upper limit.

Mode "Voluntary statutory":FireLotse calculates with the reduced rate for childless members (21.1%). The minimum contribution is approx. €278/month – based on the minimum assessment base of €1,318/month (2026). You pay this minimum contribution even if your investment income is lower or zero.
When does the contribution rise?As soon as the gain share of your withdrawals (before partial exemption – health insurance does not recognize it) plus other income (mini-job wages, rent) exceeds the minimum assessment base of €15,820/year, the contribution becomes income-dependent. Purely arithmetically: with a gain share of 75% and no other income, the threshold is approx. 15,820 ÷ 0.75 ≈ €21,093 gross withdrawal/year. Each additional source of income lowers this threshold accordingly.
Mode "Fixed amount":For privately insured people or special constellations (e.g. family insurance), you can enter a fixed monthly contribution.
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