Compulsory social contribution rises for high-earning employees, effective 2026

In the world of social security, an expert committee has been tasked with determining an orientation value for the average additional contribution in the upcoming year. This decision comes as the contribution assessment limits for various insurances are set to rise in 2026.

For the statutory health insurance (SHI), the contribution assessment limit will increase from 5,512.50 euros per month to 5,812.50 euros. Similarly, for the pension insurance, the contribution assessment limit will increase from 8,050 euros per month to 8,450 euros.

These changes mean that income above these new limits will no longer be taken into account for the calculation of pension insurance contributions. The total contribution to health insurance, shared by employees and employers, will maintain a uniform rate of 14.6% of gross wages.

The rise in the SHI's additional contributions is causing concern among many employees, who feel they are barely getting anywhere despite their hard work. Some, like Christos Pantazis, SPD health expert, suggest that high earners should pay more into the statutory health insurance. Pantazis proposes an increase in the contribution assessment limit by around 2,500 euros.

However, others, such as Reiner Holznagel, president of the Federal Association of Taxpayers, advocate for cutting social benefits instead of just raising limits. Janosch Dahmen, health policy spokesman of the Greens, also calls for an increase in the contribution assessment limit in stages to the level of the statutory pension insurance alongside structural reforms.

Each health insurance fund sets the specific additional contribution based on its financial situation for its insured. The development of wages and salaries is considered to determine the relevant values of the key figures of social security.

The expenditure of the approximately 90 health insurance funds increased by 7.95% to 166.1 billion euros in the first half of the year, according to figures from the GKV association. This increase is a cause for concern, as the planned adjustments mean higher social security contributions for well-earning employees starting in 2026.

Dennis Radtke (CDU), chairman of the Christian Democratic Workers' Association of Germany, also expresses concern that many employees may be hit twice due to these increases in additional contributions in the SHI.

In conclusion, the planned increases in social security contributions for 2026 are a significant concern for many employees. The debate continues on how best to address this issue while ensuring the financial stability of the social security system.