From January 2026, the general pension and unemployment insurance contribution ceiling is EUR 101400 a year or EUR 8450 a month.
Health and long-term care insurance use EUR 69750 a year or EUR 5812.50 a month.
The general annual earnings threshold for compulsory health insurance rises to EUR 77400.
From January 2026, the general pension and unemployment insurance contribution ceiling is EUR 101400 a year or EUR 8450 a month. Health and long-term care insurance use EUR 69750 a year or EUR 5812.50 a month. The general annual earnings threshold for compulsory health insurance rises to EUR 77400.
What does this mean in practice?
Contribution ceilings limit the income on which contributions are charged. The compulsory insurance threshold serves a different purpose. The 2026 net pay calculation already includes these values; the public service calculator uses them for employees covered by collective agreements.