Several changes for 2027 are settled, others are only planned or still in the legislative process. This hub sorts the key dates by status, so you can separate adopted rules from drafts. The individual guides walk through the year by target group, month and topic.
Short answer: The key dates for 2027 include the minimum wage of 14.60 euros gross per hour and the mini-job limit of 633 euros per month, both from 1 January 2027 and official (last updated: November 2026). The new pension savings account (Altersvorsorgedepot) is adopted and is due to start on 1 January 2027. The basic allowance and child benefit, by contrast, are part of a government draft.
The most important points
- The minimum wage rises to 14.60 euros gross per hour from 1 January 2027 (official, last updated November 2026).
- The mini-job limit is 633 euros per month from 1 January 2027.
- The Altersvorsorgedepot (pension savings account) is adopted. The start is planned for 1 January 2027.
- The basic tax allowance of 12,564 euros and child benefit of 267 euros per child are part of a government draft and not yet adopted.
- The average supplementary contribution of 2.9 percent is an estimate. The official setting is still pending.
The key figures at a glance
| Topic | Figure | Status (as of November 2026) |
|---|---|---|
| Minimum wage | 14.60 euros gross per hour | Official, from 1 January 2027 |
| Mini-job limit | 633 euros per month | Official, from 1 January 2027 |
| Altersvorsorgedepot | Start 1 January 2027 (expected) | Adopted: Bundestag 27 March 2026, Bundesrat 8 May 2026 |
| Basic tax allowance | 12,564 euros per year | Government draft, not adopted |
| Child benefit | 267 euros per child and month | Government draft, not adopted |
| Health insurance supplementary contribution | 2.9 percent on average | Estimate, official setting pending |
| BAföG reform | Increases from 1 April 2027 planned | In the legislative process (printed paper 21/8405) |
The figures come from the linked sources and may still change in the legislative process. The published law is always decisive.
Adopted, in the legislative process or planned
The classification determines how binding a date is. Adopted are rules that the Bundestag and the Bundesrat have passed. In the legislative process are proposals that are still being debated. Planned are proposals that neither the cabinet nor parliament has concluded. A government draft is not a finished law.
Minimum wage and mini-job limit
Both figures are connected. The mini-job limit follows from the minimum wage. Assumption: 130 hours per month. Calculation: 14.60 euros x 130 divided by 3 gives 632.67 euros, rounded up to 633 euros. If you plan with the minimum wage, keep both dates in view together.
What is settled for the Altersvorsorgedepot
The Altersvorsorgedepot is a state-supported investment product for private old-age provision. Under the adopted rules, there is a basic allowance of 50 cents per euro of your own contribution up to 360 euros, plus 25 cents per euro for further contributions up to the funding limits. A child allowance and a one-off bonus for starters are also provided for contracts concluded before age 25 (details in German).
Why dates can shift
Content and timing can change during the legislative process. Figures from drafts are often still adjusted before they take effect. A look at the status shortly before the date is therefore worthwhile.
The key dates by topic
Each guide covers one part of the year. They are grouped by target group, month and topic (in German).
By target group
- What Changes in 2027 for Students? Overview with Key Dates
- What Changes in 2027 for New Graduates? An Overview
- What Changes in 2027 for Insurance? Overview With Status
- What Changes in 2027 for Your Money? Overview for Young Adults
By month
- What Changes in January 2027? The New Rules Overview
- Stichtage im Berufseinstieg: Was in den ersten Monaten zählt
- Was ändert sich im März 2027? Neue E-Scooter-Regeln und mehr (in German)
- Was ändert sich im April 2027? Die Neuerungen im Überblick (in German)
- Stichtag 31.05.2027: Welche Fristen für Studierende jetzt zählen (in German)
- Was ändert sich im Juli 2027? EU-Bargeldgrenze und Ausweispflicht (in German)
- Was ändert sich im August 2027? Die Neuerungen im Überblick (in German)
By topic
- What Changes in 2027 for Work and Pay? Minimum Wage and Minijob
- What changes for taxes in 2027? Basic allowance and status
- What Changes in 2027 for Pensions? An Overview for Younger Cohorts
- Was ändert sich 2027 für Autofahrer? Stichtage und Pläne im Überblick (in German)
- Was ändert sich 2027 für Mütter? Mütterrente III mit Status (in German)
- Was ändert sich 2027 bei Krypto und Staking? Stand der Pläne (in German)
Check the status
- Was ist 2027 beschlossen und was nur geplant? Der Statuscheck (in German)
Frequently asked questions
What changes on 1 January 2027?
At the turn of the year, the minimum wage and the mini-job limit rise, among other things. The Federal Cabinet adopted the 2027 social insurance reference values on 7 October 2026, and the Bundesrat still has to consent. The Altersvorsorgedepot is also due to start.
What counts as adopted?
Rules count as adopted when the Bundestag and the Bundesrat have passed them and they have been or will be promulgated in the Federal Law Gazette. Drafts, cabinet decisions and plans need to be checked separately. The status check (in German) sorts the topics.
Where can I find binding dates?
Binding are laws and ordinances in the Federal Law Gazette and the information from the responsible ministries and authorities. These guides reflect the status on the date stated.
Why are supplementary contributions not the same everywhere?
Each health insurer sets its own supplementary contribution. The average of 2.9 percent is an estimate, not a contribution you pay. The rate of your health insurer applies.
What does government draft mean?
A government draft is a bill from the federal government that the Bundestag and the Bundesrat still have to deliberate. Its content can change, so it does not count as law until it is passed.
What to do now
- Note the dates that affect you and check the status of each entry.
- Classify each date as adopted, in the legislative process or planned.
- Clarify changes in work, insurance and money with the responsible bodies before you decide.
- Check the status shortly before the date, because procedures can be postponed.
Sources: Fifth Minimum Wage Adjustment Ordinance, BMAS (in German, 2026), Mini-job limit 2027, Minijob-Zentrale (in German, 2026), Bundesrat printed paper 206/26, Altersvorsorgedepot (in German, May 2026), Printed paper 21/8405, BAföG reform (in German, October 2026).
Last updated: November 2026. This guide is general information, not individual advice.
