The percentages will be adjusted again in 2022. The calculation tool is available on the website www.opting-in.info. There you will also find the other explanation and the condition package.
The percentages are for 2022, the low rate 7% (2021 was 6%), the high rate 37% (2021 was also 37%) and the health insurance law premium 5.54% (was 5.71% in 2021).
Please note that the low rate can lead to additional tax assessments if you earn more than approx. 10,000 euros in a year. In that case, it is recommended to use the high rate. The exact percentage or amount cannot be specified; partly depends on other income and/or whether the employed person’s tax credit has already been applied elsewhere.