Social insurance contributions in 2027: BMAS proposes higher thresholds
BMAS has published the draft social insurance calculation thresholds for 2027. The limits would rise across Germany; for employees on higher incomes, a larger share of salary could therefore be subject to contributions.
Draft regulation for 2027 · approval by the federal government and Bundesrat is still required
Main proposed figures
- Health insurance contribution ceiling: €6,375 per month / €76,500 per year.
- General pension and unemployment insurance contribution ceiling: €8,850 per month / €106,200 per year.
- General annual earnings threshold for compulsory statutory health insurance: €7,012.50 per month / €84,150 per year.
What the thresholds mean
The contribution ceiling is not the contribution itself; it is the maximum portion of salary to which the contribution rate applies. The annual earnings threshold determines when employees may leave compulsory statutory health insurance if they meet all other conditions.
Status and application
The figures are proposed for 2027 and do not yet apply. The federal government must first approve the draft, followed by the Bundesrat. The actual effect on net pay depends on income, insurance status and the applicable contribution rates.
General information as of publication. Individual circumstances and the responsible institution’s rules may require additional documents or steps.