Notable TaxBenefits
2026 social insurance ceilings and rates: what changes on your payslip
Effective date: 1 January 2026 · Source: Bundesregierung ↗
For 2026 the pension/unemployment contribution ceiling rose to €101,400/year and the health/care ceiling to €69,750/year. The average public health insurance top-up contribution (Zusatzbeitrag) is 2.9%. Higher earners pay somewhat more; our net-salary calculator uses the new figures.
What changed
Contribution ceilings are raised annually. Core rates for 2026: pension 18.6%, unemployment 2.6%, health 14.6% + 2.9% average top-up, care 3.6% (with a childless surcharge of 0.6%).
Who is affected
- All employees, especially higher earners
What to do
Recompute your take-home pay for 2026 with our net-salary calculator, especially if you earn above the old ceilings. Your actual Zusatzbeitrag depends on your Krankenkasse.
Affected guides
Last verified: 21 July 2026