What changes in January 2027? Several changes take effect together on 1 January 2027. The most important concern wages and minijobs, and the retirement savings account and health insurance contributions also apply from the start of the year. This overview shows what applies at the turn of the year and what is only expected to apply.
Short answer: On 1 January 2027 the minimum wage rises to 14.60 euros gross per hour, and the minijob limit to 633 euros per month. The retirement savings account (Altersvorsorgedepot) is expected to start on the same date. The health insurance additional contribution for 2027 is an estimate. Last updated: November 2026.
The most important points at a glance
- The minimum wage rises on 1 January 2027 to 14.60 euros gross per hour, from 13.90 euros in 2026.
- From January 2027 the minijob limit is 633 euros per month, compared with 603 euros in 2026.
- The retirement savings account has been passed and is expected to start on 1 January 2027.
- The average additional contribution for 2027 is an estimate of 2.9 percent. The official determination is announced for early November 2026.
- The BAföG reform does not apply in January yet, because it is a government draft.
What applies to pay in January 2027?
The minimum wage applies to every hour worked. From 1 January 2027 it is 14.60 euros gross per hour. The adjustment is set out in the Fifth Minimum Wage Ordinance, documented by the Federal Ministry of Labour and Social Affairs.
| Item | until 31 December 2026 | from 1 January 2027 |
|---|---|---|
| Minimum wage per hour | 13.90 euros | 14.60 euros |
| Minijob limit per month | 603 euros | 633 euros |
| Highest number of hours in a minijob per month (calculated) | about 43.4 | about 43.4 |
Assumption: in January 2027 you earn 14.60 euros per hour. At 43 hours you earn 627.80 euros and stay below the limit. At 44 hours you earn 642.40 euros and exceed it. The limit applies per calendar month.
How does the minijob limit work at the turn of the year?
The minijob limit follows from the minimum wage. It is calculated with the formula of § 8 SGB IV: minimum wage times 130, divided by 3, rounded up to the next whole euro. For 2027 this gives 633 euros per month and 7,596 euros per year.
If you still plan with a limit of 603 euros in December 2026, adjust your planning for January. An unforeseeable exceedance is only possible under the conditions of § 8 para. 1b SGB IV, namely at most twice in a calendar year and up to double the limit.
For employers, the adjustment means that pay from January 2027 may not fall below the new minimum wage. If you work with an hourly rate and fixed hours, recalculate the figures in January with the new rate, because a contract with the old hourly rate no longer works from the cut-off date.
What changes in retirement provision at the turn of the year?
The retirement savings account has been passed. The Bundestag passed the reform on 27 March 2026, and the Bundesrat approved it on 8 May 2026. The start is planned for 1 January 2027, though the date is expected rather than confirmed.
Under the passed reform the basic allowance is 50 cents per euro up to 360 euros of own contribution and 25 cents per euro for the further 1,440 euros, at most 540 euros per year. You should clarify how existing contracts are converted with your provider. The figures come from Bundesrat paper 206/26.
What applies to health insurance in January?
The average additional contribution for 2027 is 2.9 percent on a calculated basis. This figure is an estimate of the Schätzerkreis from October 2026. The official determination by the Federal Ministry of Health is announced for early November 2026. The rate of your insurer may differ and is stated in its notification.
If the additional contribution is raised, a special right of termination applies until the end of the month from which the increase takes effect (§ 175 para. 4 sentence 6 SGB V). If you pay the new contribution for the first time in January, check the notification beforehand. The overview Health insurance 2027 explains the contributions.
Which deadlines fall in January?
This overview does not set a general termination date at the start of the year. Contracts follow what they say. The deadline for a special termination of health insurance depends on the month from which the additional contribution rises.
For new graduates the probation period is an important deadline. The details are in key deadlines at the start of your career.
Frequently asked questions
Does the higher minijob limit apply from 1 January 2027?
Yes. The limit of 633 euros applies to pay that falls due from the calendar month of January 2027. It follows from the minimum wage of 14.60 euros per hour under § 8 SGB IV.
Do I have to do anything in January 2027?
For a minijob, the key point is that your earnings stay within the limit. For health insurance, check the notification about the additional contribution. This overview does not imply any statutory application for the turn of the year.
Does BAföG change in January?
No, not according to the status in November 2026. The BAföG reform is a government draft (Bundestag paper 21/8405). Until promulgation, the current rates apply and remain relevant for your application.
What about the Deutschlandticket in January?
Your regional transport association publishes the price of the Deutschlandticket for 2027. Compare it with a semester ticket before you change a contract. A comparison is in semester ticket and Deutschlandticket (in German).
Can I still revoke the pension insurance exemption in a minijob?
Since 1 July 2026 the exemption can be revoked once. Whether it makes sense for you depends on your retirement planning. More is in the article on pensions in 2027 for younger cohorts.
What if my pay in December is still below 14.60 euros?
From 1 January 2027 pay may not fall below 14.60 euros per hour. The adjustment therefore has to show in January pay. For questions, contact your employer. In Germany the Finanzkontrolle Schwarzarbeit (the customs unit that monitors undeclared work) is responsible for checking the minimum wage.
What to do now
- Note the limit of 633 euros and the minimum wage of 14.60 euros in your planning for January.
- Check your January pay slip against the limit so you do not exceed it.
- Wait for the official determination of the additional contribution and compare it with your insurer’s notification.
- Clarify the terms of a retirement savings account before you sign a contract in January.
Related articles
- What changes in 2027? The full overview with all key dates
- What changes in 2027 for students?
- What changes in 2027 for your money?
- Minijob or student job: limits in figures compared
- Additional contribution 2027: what students can do now
Sources: Fifth Minimum Wage Ordinance, Federal Ministry of Labour and Social Affairs (status: 2026); § 8 SGB IV (current version); Bundesrat paper 206/26, retirement provision (status: 2026); Federal Social Insurance Office, Schätzerkreis estimate 2026 and 2027 (status: October 2026); § 175 SGB V (current version).
Last updated: November 2026. This guide is general information, not individual advice.
