Employment and pensions

Increased contribution assessment ceilings and calculation parameters in social security 2026

Published on 14th January 2026

From 1 January 2026, the general social security contribution rates will remain largely stable, but the contribution assessment ceilings and the average additional contribution to health insurance will increase. This will lead to higher contributions overall, especially for higher incomes and for employees who voluntarily opted for the statutory health insurance.

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* This article is current as of the date of its publication and does not necessarily reflect the present state of the law or relevant regulation.

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