Short answer: The contribution assessment ceiling for 2027 is 6,375 euros per month, or 76,500 euros per year, according to the draft regulation. In 2026 it was 5,812.50 euros per month. The federal cabinet adopted the draft in October 2026, and the Bundesrat still has to consent. Last updated: November 2026.
The contribution assessment ceiling for 2027 determines up to which income contributions to statutory health and long-term care insurance are calculated. For high earners this figure matters most. This guide sets out the figures for 2026 and 2027, explains the increase and works through an example, so that you can judge the effect on your salary.
The essentials in brief
- The contribution assessment ceiling limits the income up to which contributions to health and long-term care insurance are due.
- For 2026 the GKV umbrella association lists a monthly value of 5,812.50 euros.
- For 2027 the draft regulation provides 6,375 euros per month and 76,500 euros per year.
- The increase includes a one-off step of 300 euros per month that the contribution rate stabilisation act provides for.
- The value becomes binding only after the Bundesrat consents and the regulation is promulgated.
What is the contribution assessment ceiling?
The contribution assessment ceiling is the maximum income on which contributions to statutory health and long-term care insurance are calculated. Anyone who earns more pays no contribution on the amount above it. The same ceiling applies to health and long-term care insurance.
Our glossary explains the term in detail, see assessment base (in German). This guide covers only the values for 2026 and 2027 and the effects of the increase.
How high is the ceiling in 2026 and 2027?
The figures for 2026 come from the fact sheet of the GKV umbrella association, the figures for 2027 from the draft regulation of the Federal Ministry of Labour and Social Affairs. The table keeps the two apart.
| Threshold | 2026 (official) | 2027 (draft) |
|---|---|---|
| Contribution assessment ceiling for health and long-term care, monthly | 5,812.50 euros | 6,375 euros |
| Contribution assessment ceiling for health and long-term care, yearly | 69,750 euros | 76,500 euros |
| Compulsory insurance threshold, yearly | 77,400 euros | 84,150 euros |
The compulsory insurance threshold lies above the contribution assessment ceiling and decides whether employees remain compulsorily insured in statutory health insurance. Many readers confuse the two terms, so a look at our glossary entry on the compulsory insurance threshold (in German) helps.
Why does the ceiling rise more in 2027?
The ceiling is adjusted each year to the development of wages. For 2027 the Federal Ministry of Health describes an additional step: in connection with the contribution rate stabilisation act, the ceiling is to rise once by 300 euros per month. Our guide GKV reform 2026 (in German) gives the background.
This additional step is the reason why the increase in 2027 is larger than a pure wage adjustment would produce. Only the promulgated regulation and act will show whether the step remains unchanged in the final version.
What does this mean for high earners? A worked example
The ceiling takes effect only if your income lies above it. The example below shows the employee share of health insurance for a gross salary of 7,000 euros per month. Long-term care insurance is not included.
- Assumption: gross salary of 7,000 euros, general contribution rate of 14.6 percent and additional contribution of 2.9 percent remain unchanged in 2027.
- In 2026 only 5,812.50 euros are subject to contributions. The employee share of 8.75 percent gives 508.59 euros.
- In 2027 6,375 euros are subject to contributions. The same share gives 557.81 euros.
- The difference is about 49 euros per month. The employer pays the same amount as its own share, so the burden rises on both sides.
These figures apply only to employees under the general contribution rules and only to health insurance. Self-employed people, minijobs or pensions follow their own calculations, which are not shown here.
Who is affected by the increase?
Insured persons are affected whose contributory income lies above 5,812.50 euros per month. If income stays below that, the ceiling changes nothing for them. The increase therefore applies only to the part of income between the two thresholds.
Anyone above the compulsory insurance threshold may be able to move to private health insurance. Whether that pays off depends on many factors and should not be decided by a single threshold.
What does the ceiling mean in practice?
The ceiling limits the amount on which contributions are calculated, not the rate itself. The general contribution rate and your insurer’s additional contribution remain unaffected. Only the part of income above the ceiling is no longer subject to contributions. A higher ceiling therefore means that more income is assessed, at the same percentage.
For variable pay such as bonuses, it matters how the payments add up within the calendar year. Your payslip shows which amount was assessed for contributions. If you doubt it, clarify the calculation with your employer or your insurer.
Frequently asked questions
Does the contribution assessment ceiling apply to students?
Students pay contributions on their own assessment base, which does not depend on income. For them the ceiling is therefore usually not the figure that counts. Whether part-time jobs have an effect depends on the type and extent of the employment.
When does the new ceiling take effect?
The draft names 1 January 2027 as the reference date. The ceiling becomes valid with the regulation, once the Bundesrat has consented and the regulation has been promulgated.
Why are there two values, monthly and yearly?
Contributions are calculated monthly, while the yearly value serves comparison and planning. Both values describe the same threshold in different units of time.
Does the ceiling also apply to pensions?
No. The pension insurance has its own contribution assessment ceiling. According to the German Pension Insurance, it was 8,450 euros per month in 2026. Do not mix the values of pension and health insurance.
What to do now
- Work out your contributory gross income for 2027 and compare it with the ceiling.
- For employees, plan with the figure only once the regulation has been promulgated.
- Use your employer’s or insurer’s contribution statement as the benchmark.
- For complex questions about income and insurance, individual advice from Academycon is available.
Related guides
- Krankenkasse 2027: What changes for insured persons and students
- Average additional contribution 2027
- GKV reform 2026
- Assessment base explained (in German)
- Compulsory insurance threshold explained (in German)
Sources: Federal Ministry of Labour and Social Affairs: social insurance calculation variables 2027 (draft), GKV umbrella association: fact sheet on calculation variables, status 1 January 2026, German Pension Insurance: federal cabinet decision on calculation variables 2027, German Bundestag: printed paper 21/7023 of 8 July 2026
Last updated: November 2026. This guide is general information, not individual advice.
