High earners in Germany will pay more social security in 2027

Germany’s CDU/CSU-SPD government has announced the new social security assessment limit for 2027. Here’s what people living and working in the federal republic need to know:

Beitragsbemessungsgrenze for 2027

In Germany, a percentage of your income is taxed to pay mandatory social security contributions. These contributions give you access to the healthcare system, unemployment benefits, accident insurance and more.

However, the “contribution assessment limit” (Beitragsbemessungsgrenze) sets the maximum amount workers and pensioners must contribute to the social security system. Any income over this limit is not subject to contributions.

The “contribution assessment limit” is increased annually. The German government has now announced that the contribution assessment limit will increase from 5.812,50 euros per month in 2026 to 6.375 euros per month in 2027. 

This is a significantly larger annual increase than in recent years. For example, between 2024 and 2025 the limit rose by 337 euros, between 2025 and 2026 it rose by 300 euros and between 2026 and 2027 it will rise by 562,50 euros.

This change will affect higher earners most. It is still unclear how much additional statutory health insurance contributions (Zusatzbeiträge) will rise next year; that decision usually comes in December, and it will affect low- and middle-income earners more. 

Employees without children will pay more for Pflegeversicherung

Due to the government’s care reform, employees without children can also expect to pay more in long-term care insurance (Pflegeversicherung) contributions in 2027.

Currently, employees pay a base rate of 3,6 percent of annual income towards long-term care insurance. This 3,6 percent is paid by employees and their employer, with each contributing 1,8 percent. On top of the base rate, those aged over 23 and without children pay an additional “surcharge” of 0,6 percent. 

According to the reform, the additional surcharge will increase to 0,9 percent. Unlike the base rate, employees alone pay the surcharge. This means employees without children will now contribute 4,5 percent of their annual income to long-term insurance from the start of 2027.