The reason for the increase is rising wages and salaries. The federal government sets the calculation figures for social insurance every year, based on wage growth. For 2027, the benchmark is wage growth in 2025, which came in at 4.38 percent. For average earners and their employers, the ordinance changes nothing.
Contribution assessment ceilings are the maximum income levels on which social insurance contributions are levied. Income above that threshold is contribution-free. In statutory health insurance, the ceiling is set to rise to 76,500 euros a year in 2027, or 6,375 euros a month. In 2026 it stood at 69,750 euros a year, or 5,812.50 euros a month. The compulsory insurance threshold in health insurance is set to rise to 84,150 euros a year in 2027, or 7,012.50 euros a month, up from 77,400 euros, or 6,450 euros, in 2026.
For 2027 there is an added twist: on top of the regular adjustment, both the contribution assessment ceiling and the compulsory insurance threshold in statutory health insurance will rise by 300 euros a month. The reason is new rules in the GKV Contribution Rate Stabilisation Act. The aim is for higher earners to shoulder a bigger share of financing statutory health insurance and to stabilise contribution rates from 2027.
The ceilings are rising in pension insurance too. In the general pension insurance scheme, they are set to rise to 106,200 euros a year in 2027, or 8,850 euros a month, up from 101,400 euros, or 8,450 euros, in 2026. In the miners’ pension insurance scheme, which covers workers in the mining industry, the ceiling rises from 10,900 euros a month to 130,800 euros a month. The average earnings figure in pension insurance for 2027 is 53,452 euros a year, up from 51,944 euros in 2026.
Source: Bundesregierung
