The contribution assessment ceiling (Beitragsbemessungsgrenze) is the maximum amount up to which social insurance contributions are calculated from your income. If you earn more, your contribution does not rise any further. This guide explains the limit, gives the figures for 2026 and shows with an example how it works.
Short answer: In 2026 the contribution assessment ceiling is EUR 5,812.50 a month (EUR 69,750 a year) for health and long-term care insurance, and EUR 8,450 a month (EUR 101,400 a year) for pension and unemployment insurance. Contributions are only calculated up to these amounts. As of January 2026, sources: GKV-Spitzenverband and German Pension Insurance (Deutsche Rentenversicherung).
The most important points
- The ceiling limits the basis for calculating contributions, not your salary.
- In health and long-term care insurance it was EUR 5,812.50 a month in 2026.
- In pension and unemployment insurance it was EUR 8,450 a month in 2026.
- The ceiling is not the same as the annual earnings threshold, which decides whether you are compulsorily insured.
- A cabinet draft exists for 2027: EUR 6,375 a month for health and long-term care insurance and EUR 8,850 a month for pension insurance.
What does the ceiling mean for your contribution?
Contributions are only calculated up to the ceiling. Income above the ceiling therefore does not increase your contribution. The government sets the figures every year in the Social Security Reference Values Ordinance (Sozialversicherungs-Rechengrößenverordnung). With private health insurance, the ceiling is also the basis for calculating the employer subsidy.
Which figures apply in 2026 and 2027?
| Branch | Monthly 2026 | Annual 2026 | Monthly 2027 (draft) | Annual 2027 (draft) |
|---|---|---|---|---|
| Health and long-term care insurance | EUR 5,812.50 | EUR 69,750 | EUR 6,375 | EUR 76,500 |
| Pension and unemployment insurance | EUR 8,450 | EUR 101,400 | EUR 8,850 | EUR 106,200 |
The 2026 figures are official. The 2027 figures come from the cabinet version dated 7 October 2026. The Bundesrat (Federal Council) has not yet approved them. Sources: GKV-Spitzenverband, fact sheet on reference values 2026 and BMAS, Social Security Reference Values Ordinance 2027.
Calculation example: what do you pay on a EUR 8,000 salary?
Assumption: you earn EUR 8,000 gross a month, you are employed and you have statutory health insurance. By law, the general contribution rate for 2026 is 14.6 percent, and the average additional contribution (Zusatzbeitrag) is 2.9 percent. Your share is half of that, so 8.75 percent. Long-term care insurance is left out of this example.
- Contribution basis: EUR 5,812.50 instead of EUR 8,000, because the ceiling applies.
- Your share in health insurance: EUR 5,812.50 times 8.75 percent, which is EUR 508.59 a month.
- Without the ceiling it would be EUR 8,000 times 8.75 percent, so EUR 700. The difference is EUR 191.41 a month.
The actual additional contribution depends on your health insurer and can differ from the average. The result changes accordingly.
Frequently asked questions
Do I pay more contributions on the part of my salary above the ceiling?
No. The part of your income above the ceiling remains free of contributions for the respective insurance. That is why contributions do not rise in proportion at high salaries.
Is the contribution assessment ceiling the same as the annual earnings threshold?
No. The annual earnings threshold (Jahresarbeitsentgeltgrenze) decides whether you are compulsorily insured in statutory health insurance at all. The contribution assessment ceiling determines the amount up to which contributions are calculated. You can read about the other term in the glossary entry on the annual earnings threshold.
Does the ceiling change every year?
Yes. The figures are adjusted every year on 1 January. The 2027 figures are known as a draft, but they only become binding with the ordinance.
Does the ceiling also apply to pensions?
Yes, but with a higher figure. In 2026, pension and unemployment insurance uses a ceiling of EUR 8,450 a month.
What should you do now?
- Find the contribution basis for health and pension insurance on your payslip.
- Compare your gross monthly salary with EUR 5,812.50 (health and long-term care insurance) and EUR 8,450 (pension insurance) for 2026.
- Use the example to check whether your deductions are plausible, and discuss any differences with your employer.
- Ask German Pension Insurance if you want to know the effects on your pension.
Related reading
- Glossary: Annual Earnings Threshold Explained
- Career Start After University: Your Guide to the First Job
- Student Assistant Job in Germany: Pay, Contract and Rules
- Avoiding the Biggest Mistakes at Career Start: Tips for You (in German)
Sources: GKV-Spitzenverband, fact sheet on reference values 2026, as of 1 January 2026; German Pension Insurance, press release on the 2027 reference values, as of October 2026; BMAS, Social Security Reference Values Ordinance 2027, draft, as of October 2026; § 241 SGB V, gesetze-im-internet.de (accessed 26 October 2026).
Last updated: October 2026. This guide is general information and not individual advice.
