Social Security Thresholds Rise 5% for High Earners in 2026
Germany's contribution assessment ceilings for pension and unemployment insurance jump to €101,400 annually, while health insurance thresholds climb to €69,750. Higher earners will see increased social security deductions despite stable contribution rates.
Germany's Federal Council (Bundesrat) has officially approved significantly higher social security thresholds for 2026, effective from January 1. These caps determine the maximum salary portion on which employees pay Sozialversicherung (social insurance contributions).
Key Thresholds for 2026
- Pension and unemployment insurance: €101,400 per year (€8,450/month), up 5% from 2025
- Health and long-term care insurance: €69,750 per year (€5,812.50/month), up 5.4% from 2025
- Mandatory health insurance threshold: €77,400 per year (€6,450/month), up 4.9% from 2025
While contribution rates themselves remain stable—pension stays at 18.6%, health at 14.6% base rate—the higher ceilings mean employees earning above these limits will pay more in absolute terms. For example, someone earning €120,000 per year will now contribute on a higher portion of their salary. The increase primarily affects high earners and international assignees working in Germany.
If you earn above €69,750 annually, you'll see increased social insurance deductions from your payslip in 2026. Those nearing or exceeding the mandatory insurance threshold of €77,400 should also review their health insurance options—at this income level, switching to private health insurance (PKV) becomes possible, though the higher threshold makes this qualification harder than before.
Sources
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