Increased social contributions for well-paid employees scheduled for implementation starting from 2026

In Berlin, Germany, changes to social security contributions are on the horizon, specifically affecting high-income earners. The adjustments are focused on the statutory pension insurance and statutory health insurance.

The contribution assessment ceiling (Beitragsbemessungsgrenze, BBG) in the statutory health insurance (GKV) is set to increase from the current €4,837.50 per month to €5,812.50 per month, effective in 2023. This rise means that the maximum income subject to GKV contributions will be higher, raising the maximum contribution amounts accordingly. For instance, the GKV maximum contribution in 2024 (with a 1.7% average additional contribution) is estimated to be around €1,020 per month for insured persons with children, increasing further by 2026 as the BBG rises.

Similarly, the contribution assessment ceiling for statutory pension insurance is planned to rise from 8,050 euros per month to 8,450 euros, effective January 1st, 2023. Income above this ceiling in the pension insurance will no longer be taken into account for the calculation of pension insurance contributions.

These changes were previously reported on by the portal "Politico" and are part of a draft regulation that has been sent by the Federal Ministry of Labour for consultation to other departments. The health policy spokesman of the Greens, Janosch Dahmen, has also advocated for structural reforms alongside an increase in the contribution assessment ceiling, "step by step to the level of statutory pension insurance".

In June, Christos Pantazis, the SPD's health expert, suggested that high earners should pay more into the statutory health insurance to help stabilise the strained financial situation of the insurers. Pantazis advocated an increase in the contribution assessment ceiling by around 2,500 euros.

It's important to note that these changes do not affect any other social security types aside from statutory pension insurance and statutory health insurance. The compulsory insurance threshold for statutory health insurance is planned to be raised from the current 6,150 euros gross monthly income to 6,450 euros per month by 2026.

The increase in the contribution assessment ceilings is due to an adjustment in line with wage developments. The changes are specific to Germany, as the news article is about Berlin, Germany. The draft regulation is available to the German Press Agency.