Beitragsbemessungsgrenzen 2026: Alle neuen Werte im Überblick

As of January 1, 2026, the social security calculation figures have risen again – and with them the contribution assessment ceilings in health, long-term care, pension, and unemployment insurance. For you as a self-employed person or employer, this is more than a number in the official gazette: it partly determines how high your own contributions are, what an employee in the upper salary range costs, and from when switching to private health insurance even becomes an option. Here you'll get all the new 2026 values and their meaning explained concisely.

What is a contribution assessment ceiling?

The contribution assessment ceiling (Beitragsbemessungsgrenze, BBG) sets the income up to which social security contributions are levied. For the part of income above the ceiling, no further contributions apply. So anyone who earns more than the ceiling still only pays up to this maximum amount – the contribution is capped.

The ceilings are adjusted every year based on wage growth. The basis for 2026 is the wage development of 2024, with an increase of 5.16 percent. The Federal Cabinet decided on the new figures on October 8, 2025. Since 2025, by the way, the values apply uniformly nationwide – the former distinction between East and West has been dropped.

The new 2026 values at a glance

These contribution assessment ceilings and calculation figures have applied since January 1, 2026:

Figure	Month	Year
BBG health and long-term care insurance	€5,812.50	€69,750
Compulsory insurance threshold (JAEG) health insurance	€6,450.00	€77,400
BBG pension and unemployment insurance	€8,450.00	€101,400
BBG miners' pension insurance	€10,400.00	€124,800
Reference value (Bezugsgröße) in social security	€3,955.00	€47,460

For comparison: in 2025 the BBG in general pension insurance was still €8,050 per month, now it is €8,450. In health and long-term care insurance the ceiling rose to €5,812.50 per month.

What do the individual values mean?

BBG health and long-term care insurance

Contributions to statutory health and long-term care insurance are calculated up to a gross income of €5,812.50 per month. If you earn more, the part above that remains contribution-free. For you as a voluntarily insured self-employed person, this value is decisive: it determines your maximum contribution.

Compulsory insurance threshold (JAEG)

The annual earnings threshold of €77,400 (€6,450 per month) is the level from which employees fall out of statutory health insurance obligation and may take out private health insurance. Employees who are permanently above it can choose between statutory and private insurance.

BBG pension and unemployment insurance

For pension and unemployment insurance, the higher ceiling of €8,450 per month applies. Pension contributions are due up to this amount – for high earners, the maximum pension contribution therefore rises too.

Reference value

The reference value of €3,955 per month is a calculation figure that appears in many places in social law – for example when calculating contributions for voluntarily insured people or for minimum and maximum contributions. It is therefore particularly relevant for the self-employed.

What does this mean for you as a self-employed person?

If you are voluntarily in statutory health insurance, your contribution is based on your income – but at most up to the BBG of €5,812.50. The general contribution rate is 14.6 percent, plus the fund-specific supplementary contribution and the long-term care insurance contribution. Anyone earning above the ceiling still only pays the maximum contribution. Conversely, there is also a minimum assessment basis for the self-employed, so that even with a low profit a minimum contribution is due.

Tip: Your health insurance contributions as a voluntarily insured self-employed person are deductible as special expenses. Keep the contribution notices cleanly in your bookkeeping so that nothing is lost in your tax return.

What does this mean for you as an employer?

If you employ staff in the upper salary range, in 2026 the ancillary wage costs rise for the part of the salary that previously lay above the ceiling. That's because contributions now apply to a higher share of the gross wage. Social security contributions are generally shared equally between employer and employee. For orientation: the contribution rate for pension insurance is 18.6 percent, for unemployment insurance 2.6 percent. For payroll this means: the new ceilings must be entered correctly from January 2026.

Contribution calculation firmly under control – we handle it for you

Whether it's your own health insurance contribution or payroll for your team: applying the annually changing figures correctly costs time and nerves. At Buchführungsheld, real accountants take care of your ongoing bookkeeping and keep amounts, ceilings, and deadlines in view for you – all at a fixed price. If you want to hand over your bookkeeping in 2026 with peace of mind, book a free initial consultation, and we'll look at your situation together.

Frequently asked questions

How high is the contribution assessment ceiling in 2026?

In health and long-term care insurance it is €5,812.50 per month (€69,750 per year), in pension and unemployment insurance €8,450 per month (€101,400 per year).

From what income can I take out private health insurance in 2026?

Employees can take out private insurance if their regular annual earnings exceed the compulsory insurance threshold of €77,400 (€6,450 per month).

Why do the contribution assessment ceilings rise every year?

The ceilings are adjusted annually to wage development. For 2026, the 2024 wage development with an increase of 5.16 percent was decisive. The Federal Cabinet decided on the values on October 8, 2025.

As a self-employed person, do I always have to pay the maximum contribution?

No. As a voluntarily insured self-employed person, your contribution is based on your income. Only when your income reaches the contribution assessment ceiling do you pay the maximum contribution. For low profits, a minimum assessment basis applies.