Contribution ceiling (Beitragsbemessungsgrenze) 2026 in Germany

German social security contributions are a percentage of your gross salary, but only up to a limit. Whatever you earn above it is contribution-free. That limit is the Beitragsbemessungsgrenze (BBG), adjusted every year in line with wages (§ 159 SGB VI). Since 2025 the pension insurance has one value for east and west. Status: October 2026.

The figures for 2026 and 2027

Ceiling	2026 monthly	2026 yearly	2027 monthly	2027 yearly
Pension and unemployment insurance	€8,450	€101,400	€8,850	€106,200
Miners’ pension insurance	€10,400	€124,800	€10,900	€130,800
Health and long-term care insurance	€5,812.50	€69,750	€6,375	€76,500
Compulsory insurance threshold (JAEG)	€6,450	€77,400	€7,012.50	€84,150

The 2026 values are set in the Social Insurance Values Regulation 2026. The 2027 values have been approved by the federal cabinet; the Bundesrat still has to agree. The health and care ceiling rises faster than wages in 2027 because the GKV-Beitragssatzstabilisierungsgesetz adds an extra €300 a month.

The ceiling is not the private insurance threshold

The contribution ceiling caps contributions. The compulsory insurance threshold (Jahresarbeitsentgeltgrenze) decides whether you as an employee may switch to private health insurance: only if your regular annual salary is above €77,400 (2026). Between €69,750 and €77,400 you already pay the maximum contribution but stay in public insurance. This matters for many expats arriving on a mid-level salary who expect to choose private cover.

Example: contributions on a €120,000 salary

Employee shares for 2026, with children, average additional health rate 2.9 %:

Insurance	Calculation	Yearly contribution
Pension (9.3 %)	€101,400 × 9.3 %	€9,430.20
Unemployment (1.3 %)	€101,400 × 1.3 %	€1,318.20
Health (7.3 % + 1.45 %)	€69,750 × 8.75 %	€6,103.13
Long-term care (1.8 %)	€69,750 × 1.8 %	€1,255.50
Total		€18,107.03

That is 15.1 % of the salary. On €60,000, below both ceilings, it would be 21.15 %. Above the ceiling, each extra euro of salary lowers the overall rate.

With the 2027 ceilings and unchanged rates, the total on €120,000 would rise to €19,327.95, an increase of €1,220.92. A government draft would also raise the care surcharge for childless people.

What the ceiling means for your pension

Salary above the ceiling earns no pension points either. In 2026 at most €101,400 ÷ €51,944 = 1.9521 points a year are possible, €83.00 of monthly pension at the €42.52 pension value. High earners therefore get a state pension that is low relative to their salary, and a larger pension gap.

Common mistakes

• Confusing the ceiling with the private insurance threshold. Switching to private cover depends on €77,400, not €69,750.
• Mixing yearly and monthly values. The ceiling applies month by month; one-off payments follow their own allocation rules.
• Several incomes. In health insurance the ceiling applies to all contributable income together (§ 223 (3) SGB V); for pensioners in the KVdR that means state and company pension combined.

In your plan

The German salary calculator applies the 2026 ceilings automatically. When a raise takes you over the ceiling, you keep more of each extra euro than below it.