The compulsory insurance threshold for 2026 decides from which annual salary you lose the duty to be insured in statutory health insurance (gesetzliche Krankenversicherung, GKV). For employees, it is €77,400 per year, or €6,450 per month. This guide explains what exactly is counted, when the threshold takes effect and what the draft for 2027 looks like.
In short: The compulsory insurance threshold, officially the annual earnings threshold (Jahresarbeitsentgeltgrenze), is €77,400 per year for employees in 2026 (as of January 2026, GKV umbrella organisation). If your regular annual earnings exceed it, you become exempt from compulsory insurance. Under section 6(4) SGB V, compulsory membership then ends at the end of the calendar year, provided the threshold for the following year is also exceeded.
The most important points at a glance
- For employees, the threshold is €77,400 per year in 2026, which is €6,450 per month (as of January 2026).
- What counts is your regular gross annual earnings, not your net pay and not a single month.
- Compulsory membership ends only at the end of the calendar year, and only if the threshold for the following year is also exceeded (section 6(4) SGB V).
- The draft for 2027 sets the threshold at €84,150. It has not yet been confirmed by the Bundesrat (as of October 2026).
- The threshold is not the same as the contribution ceiling, up to which contributions are calculated.
What exactly is the compulsory insurance threshold?
In the law it is called the annual earnings threshold (Jahresarbeitsentgeltgrenze). It sets the earnings level up to which employees are compulsorily insured in statutory health insurance. If you earn more, you become exempt (section 6(1) no. 1 SGB V). That does not mean you are uninsured. You can remain voluntarily insured in statutory insurance or switch to private health insurance.
The threshold is adjusted every year on 1 January, based on the development of gross wages. The federal government sets the amount by ordinance, and it is rounded up to the next multiple of 450 euros (section 6(6) SGB V). That is why €77,400, which divides evenly by 450, is a round figure.
Which figures apply in 2026 and 2027?
| Figure | 2026 | 2027 (draft) | Source |
|---|---|---|---|
| Compulsory insurance threshold per year | €77,400 | €84,150 | GKV umbrella organisation |
| Compulsory insurance threshold per month | €6,450 | €7,012.50 | GKV umbrella organisation |
| Contribution ceiling for health and long-term care insurance per month | €5,812.50 | €6,375 | Federal Ministry of Labour and Social Affairs |
| Contribution ceiling for pension insurance per month | €8,450 | €8,850 | German Pension Insurance |
The 2027 values come from the cabinet decision on the social insurance reference values ordinance (as of October 2026). The Bundesrat still has to consent, so treat them as a draft. The amounts may still change.
How do you check whether you are above the threshold?
The calculation follows a clear sequence. These steps show what matters.
- Determine your regular gross annual earnings. This includes basic salary, fixed allowances and regular bonuses such as a 13th month salary.
- Compare the figure with the threshold for the current year, for example €77,400 for 2026.
- Also check the threshold for the following year, for example €84,150 for 2027, because the exception in section 6(4) SGB V depends on it.
- Have your health insurance fund confirm the calculation before you draw any conclusions.
A worked example with three salaries
The following examples are assumptions. They show the logic and are not a recommendation. All comparisons use the 2026 threshold, and allowances are included only where stated.
| Assumed annual salary | Compared with €77,400 | Result 2026 | Check for 2027 (€84,150) |
|---|---|---|---|
| €60,000 | below | Compulsory insurance continues | not relevant |
| €80,000 | above | Compulsory membership ends at year end, if 2027 is also above | below 2027 threshold, so membership continues |
| €90,000 | above | Compulsory membership ends at year end, if 2027 is also above | above 2027 threshold, so it ends at the end of 2026 |
The €80,000 example shows a special case. The 2026 threshold is exceeded, but the 2027 threshold is not. Under the exception in section 6(4) sentence 2 SGB V, compulsory membership continues, because your earnings do not exceed the threshold that applies from the following calendar year. The decision therefore depends on both years.
What happens once you exceed the threshold?
Compulsory membership does not end with the first month above the threshold. It continues until the end of the calendar year when the conditions are met. After that, you can remain voluntarily insured in statutory insurance or switch to private health insurance. Check the decision with the figures in this guide first.
If you are exempt because you exceed the threshold and have private insurance, your employer may pay a subsidy under section 257 SGB V. On your payslip, the employee share of statutory health insurance disappears after a switch, and the subsidy may appear instead. We explain the payslip in our guide to the first payslip (in German).
Common mistakes in the comparison
Some errors come up again and again in practice. Avoiding them saves unnecessary uncertainty.
- Comparing the threshold with a monthly salary instead of the annual amount. The threshold applies per year, so multiply your monthly pay by twelve.
- Confusing the threshold with the contribution ceiling, which has different consequences.
- Looking only at the current year even though the exception in section 6(4) SGB V includes the following year.
- Assuming that a pay rise changes your status automatically. The timing follows the logic of the law, not the date of the raise.
A clean comparison uses a table of annual values that you build from your contract and the reference figures. That keeps the decision traceable, even when salaries or thresholds change.
Common questions
Is the threshold based on net pay?
No. What counts is gross pay, meaning the amount before taxes and social insurance contributions are deducted. A net comparison leads to wrong conclusions.
Do Christmas bonuses and other special payments count?
Regular payments that are firmly agreed are usually included in practice. Whether a payment counts as regular is often clarified by your health insurance fund. Ask specifically about the components of your contract.
Does the threshold also apply to part-time work?
Yes. The threshold applies to annual earnings. Part-time work makes it harder to reach, because pay is lower. The threshold is therefore checked per year, not per hour.
Is the threshold the same as the contribution ceiling?
No. The contribution ceiling limits the income on which contributions are calculated. For health and long-term care insurance it is €5,812.50 per month in 2026. The compulsory insurance threshold decides whether you are compulsorily insured at all.
What to do now
- Write down your regular gross annual salary for 2026 and 2027.
- Compare the figures with €77,400 and €84,150 from this guide.
- Ask your health insurance fund in writing how it assesses your salary.
- Check the status of the 2027 ordinance once the Bundesrat has decided.
Related reading
- Health Insurance Income Limit 2026: What It Means
- Family Insurance Income Comparison: When It Ends
- Berufseinsteiger in Zahlen 2026: Grenzen, Gehalt und Fakten
- Krankenversicherung im Berufseinstieg: Wann du in die PKV wechselst
Sources: Section 6 SGB V, exemption from compulsory insurance (as of October 2026) · Section 5 SGB V, compulsory insurance · GKV umbrella organisation, fact sheet on 2026 reference values (as of January 2026) · Federal Ministry of Labour and Social Affairs, 2027 reference values ordinance, draft (as of October 2026) · German Pension Insurance, press release on 2027 reference values (as of October 2026)
Last updated: October 2026. This guide is general information, not individual advice.
