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GermanyDeutsche Rentenversicherung

2027 social insurance thresholds to rise on 4.38% wage growth

All 2027 thresholds rise on 4.38% 2025 wage growth, with health insurance limits up an extra €300 a month. The ordinance still needs cabinet and Bundesrat approval.

By Taxxa AI OyPublished 24 September 2026

Payroll & Labour

Higher earners must prepare for rising statutory pension, health and long-term care contributions in 2027. The draft Sozialversicherungs-Rechengrößenverordnung resets the decisive Rechengrößen der Sozialversicherung for 2027 under the statutory rulesDeutsche Rentenversicherung, and because the Beitragsbemessungsgrenzen among them cap the earnings on which contributions are levied, higher ceilings mean contributions are charged on more earnings for employees above the current ceilings.

The driver is the 2025 wage trend: underlying wage growth (Bruttolöhne und -gehälter je Arbeitnehmer) for 2025 stands at 4.38 percentDeutsche Rentenversicherung, and on the back of that strong wage growth all Rechengrößen riseDeutsche Rentenversicherung. The mechanism is deliberate: the Federal Government must update the social insurance parameters every year in line with the previous year's wage development, so that all insured persons share in financing social insurance in step with wage growth. In the statutory pension scheme the assessment ceilings move each 1 January in the ratio of the past year's gross wages per employee to the year before, with the resulting amounts rounded up to the next multiple of 600 for the calendar year concerned.

Health insurance carries an additional increase on top of the wage trendDeutsche Rentenversicherung. By statutory requirement, the Versicherungspflichtgrenze (the Jahresarbeitsentgeltgrenze under § 6 Absatz 6 SGB V) and the Beitragsbemessungsgrenze in health insurance (under § 6 Absatz 7 SGB V, fixed for 2027 at the Jahresarbeitsentgeltgrenze plus 3,600 Euro under § 223 Absatz 4 SGB V) are each raised by a further 300 Euro per month beyond what wage growth alone would dictateDeutsche Rentenversicherung. That extra monthly uplift applies to both the threshold that decides whether an employee may leave compulsory health insurance and the ceiling up to which health contributions are charged. Long-term care insurance follows the wage trend without that extra: its ceiling counts contributory earnings only up to 1/360 of the § 6 Absatz 7 SGB V Jahresarbeitsentgeltgrenze per calendar day under § 55 Absatz 2 SGB XI.

The announcement publishes no final 2027 Rechengrößen tableDeutsche Rentenversicherung; the one 2027 euro figure it carries is the additional 300 Euro per month for the health insurance thresholdsDeutsche Rentenversicherung. As orientation, the 2026 values they build on are: Bezugsgröße 3,955.00 Euro per month; Versicherungspflichtgrenze in health and care insurance 6,450.00 Euro per month (77,400 Euro per year); Beitragsbemessungsgrenze in health and care insurance 5,812.50 Euro per month (69,750 Euro per year); Beitragsbemessungsgrenze in the general pension and unemployment insurance 8,450.00 Euro per month (101,400 Euro per year); knappschaftliche Rentenversicherung 10,400.00 Euro per month (124,800 Euro per year); with a provisional average earnings figure of 51,944 Euro for 2026.

The ordinance is not yet lawDeutsche Rentenversicherung. The Sozialversicherungs-Rechengrößenverordnung 2027 must first be adopted by the Federal GovernmentDeutsche Rentenversicherung and then approved by the BundesratDeutsche Rentenversicherung. Employers, payroll offices and software vendors should plan 2027 payroll on higher ceilings, and hold final parameter updates until the ordinance is adopted and the final 2027 values are published.

Legal basis: the pending Sozialversicherungs-Rechengrößenverordnung 2027; § 159 SGB VI, under which the Beitragsbemessungsgrenzen change each 1 January in line with wage growth; § 160 SGB VI, under which the Federal Government sets them by ordinance with Bundesrat consent; and § 6 Absatz 6–7 SGB V for the health insurance thresholds.

Plan 2027 payroll on higher social insurance ceilings and hold final parameter updates until the adopted Sozialversicherungs-Rechengrößenverordnung 2027 publishes the final values.

Sources