Number format: this calculator uses German notation throughout — a comma is the decimal separator and a dot groups thousands. “1.234,56” means one thousand two hundred thirty-four euros and fifty-six cents. The figures come from German tax law, so they are shown the way German authorities write them.
Contribution assessment ceiling (Beitragsbemessungsgrenze)
The pay up to which social security contributions are calculated — anything above it is contribution-free.
In plain language
Social security contributions do not rise without end as pay rises. Above a certain level they stop: for every euro beyond it you pay no more contributions. There are two such ceilings — a lower one for health and long-term care insurance and a higher one for pension and unemployment insurance. That is why the share of deductions falls at high salaries, and why the calculator's burden curve has a kink at these points.
In detail
The ceilings are adjusted to wage growth by regulation every year. In 2026 the ceiling for health and long- term care insurance is 69.750 € a year (5.812,50 € a month), and the one for general pension and unemployment insurance is 101.400 € a year (8.450 € a month) — the same in east and west. One-off payments such as a 13th salary are set against the pro-rata annual ceiling (§ 23a SGB IV). The ceiling must not be confused with the compulsory insurance threshold (2026: 77.400 € a year): anyone earning more may switch to private health insurance.
Worked example
9.000 € gross a month, no children, average supplementary rate: health insurance 508,59 € (calculated on 5.812,50 €, not on 9.000 €), long-term care 139,50 €, pension 785,85 € (on 8.450 €), unemployment insurance 109,85 € — 1.543,79 € in all. At 12.000 € gross a month it is exactly the same 1.543,79 €.
In brief
In 2026: 5.812,50 € a month for health and long-term care insurance, 8.450 € for pension and unemployment insurance.
Legal basis: § 223 (3) SGB V, § 159 SGB VI, social security reference amounts regulation 2026 · as at 2026