What does this mean in practice?
Higher contribution ceilings concern earnings above the previous ceilings. Compulsory-insurance thresholds determine insurance status and are not contribution ceilings. The conversion between hourly and monthly pay is unchanged. The gross-to-net calculator does not yet provide a verified calculation for 2027; these thresholds alone are insufficient.
Values compared
| Metric | Previous | Proposed |
|---|---|---|
| Reference amountmonthly | €3,955Reference: 2026 | €4,130Reference: 2027 |
| Reference amountannually | €47,460Reference: 2026 | €49,560Reference: 2027 |
| General compulsory-insurance threshold (§ 6(6))monthly | €6,450Reference: 2026 | €7,012.5Reference: 2027 |
| General compulsory-insurance threshold (§ 6(6))annually | €77,400Reference: 2026 | €84,150Reference: 2027 |
| Special compulsory-insurance threshold (§ 6(7))monthly | €5,812.5Reference: 2026 | €6,075Reference: 2027 |
| Special compulsory-insurance threshold (§ 6(7))annually | €69,750Reference: 2026 | €72,900Reference: 2027 |
| Compulsory-insurance threshold (§ 6(8); no verified prior comparison)monthly | No verified previous value | €6,712.5Reference: 2027 |
| Compulsory-insurance threshold (§ 6(8); no verified prior comparison)annually | No verified previous value | €80,550Reference: 2027 |
| Health/care contribution ceilingmonthly | €5,812.5Reference: 2026 | €6,375Reference: 2027 |
| Health/care contribution ceilingannually | €69,750Reference: 2026 | €76,500Reference: 2027 |
| Pension/unemployment contribution ceilingmonthly | €8,450Reference: 2026 | €8,850Reference: 2027 |
| Pension/unemployment contribution ceilingannually | €101,400Reference: 2026 | €106,200Reference: 2027 |
| Miners’ pension contribution ceilingmonthly | €10,400Reference: 2026 | €10,900Reference: 2027 |
| Miners’ pension contribution ceilingannually | €124,800Reference: 2026 | €130,800Reference: 2027 |
| Provisional average earnings 2027annually | No verified previous value | €53,452Reference: 2027 |
| Final average earnings 2025annually | No verified previous value | €49,147Reference: 2025 |
Affected topics
- Work & pay
Affected calculators
Go to Gross-Net Calculator