Increased contribution assessment ceilings and calculation parameters in social security 2026

Contribution limits at a glance

In 2026, the general social security contributions will be as follows:

• Health insurance
  • General contribution rate unchanged: 14.6%
  •  Additional contribution: the average additional health insurance contribution will rise to 2.9% (in 2025: 2.5%)
• Pension insurance: 18.6% (unchanged)
• Long-term care insurance:starting value 3.6% (further differentiation according to number of children)
• Unemployment insurance: 2.6% (unchanged)

However, the compulsory insurance thresholds for statutory health and nursing care insurance, which have been uniform throughout Germany since 2025, will rise from EUR 66,150 to EUR 69,750 per year (monthly: EUR 5,812.50). The contribution assessment ceilings for unemployment and pension insurance will rise from EUR 96,600 to EUR 101,400 per year (monthly: EUR 8,450).

The contribution assessment ceiling determines the amount of salary up to which contributions are calculated. Those who earn more do not pay higher contributions, but only receive correspondingly capped benefits (ALG I, pension, sick pay). The contribution assessment ceiling varies for the different branches of social insurance.

The contribution rates determine what proportion of the income of those insured under statutory insurance is paid into social insurance as a compulsory contribution. Above the respective contribution assessment ceiling, contributions do not increase further despite rising income. The general contribution rate for statutory health insurance is 14.6% of gross pay; this is split equally between the employer and the employee. In addition, health insurance funds levy individual supplementary contributions. From January 2026, the average supplementary contribution will be 2.9%. This will also be split equally between the employer and the employee.

The employee’s share of nursing care insurance depends on the number of children. Childless persons over the age of 23 pay a surcharge of 0.6%, i.e. a total of 4.2%. From two children under the age of 25, the initial contribution rate of 3.6% per child is reduced by a further 0.25 contribution rate points. The employer’s share remains constant at 1.8%, regardless of the number of children the employee has. The special case in the federal state of Saxony remains unchanged: employers there continue to pay a lower share of the contribution rate (1.3%).

The contribution rate for pension insurance remains unchanged at 18.6% and for unemployment insurance at 2.6%. Half of the contributions are paid by the employee and half by the employer.

Contributions for U1 (continued payment of remuneration in the event of illness) and U2 (maternity allowance) are determined by the respective health insurance funds and therefore vary. There are different levels of cover with different contribution amounts.