On 30 September, the federal cabinet adopted a long-term-care reform draft. Higher contribution ceilings and a higher childless surcharge could change take-home pay in 2027.
Germany’s 2027 social contributions: what higher ceilings and the care draft mean
Keeping the same gross salary does not guarantee the same take-home pay in 2027. Contribution ceilings are set to rise. On 30 September 2026, the federal cabinet also adopted a draft long-term-care reform that would increase the surcharge for childless members.
Status matters: These changes are not all law yet. The 2027 social-insurance thresholds remain in a BMAS ministerial draft. The PNOG is a cabinet draft and still has to pass through parliament.
Compare net pay for 2026 to 2028 in the forecast calculator
Which thresholds are set to rise in 2027?
The BMAS updates social-insurance thresholds in line with wage growth. For 2025, it reports 4.38% growth in the relevant gross wages. The health-insurance contribution ceiling and compulsory-insurance threshold also include a statutory extra increase of €300 per month.
| Threshold | 2026 | 2027 draft | Change |
|---|---|---|---|
| Health-insurance contribution ceiling | €69,750 | €76,500 | +9.7% |
| General annual earnings threshold (JAEG) | €77,400 | €84,150 | +8.7% |
| Pension and unemployment contribution ceiling | €101,400 | €106,200 | +4.7% |
| Social-insurance reference amount | €47,460 | €49,560 | +4.4% |
The health-insurance ceiling limits the share of income on which contributions are charged. The JAEG answers a different question: it is relevant to compulsory statutory health-insurance coverage. Someone earning €80,000 is above the 2026 JAEG but below the proposed 2027 threshold. Whether that changes their insurance status also depends on insurance history, age and other rules; the forecast calculator does not automatically switch between statutory and private insurance.
What changes in long-term-care insurance?
The PNOG cabinet draft proposes a total surcharge of 0.9% for childless members from 1 January 2027. It is 0.6% in 2026. Employees alone would pay the 0.3 percentage-point increase.
This can affect income below the contribution ceiling. At €60,000 of contributory annual gross pay, the increase means €180 more in employee contributions per year before tax effects (€60,000 × 0.3%). Parents under the care-insurance rules do not pay this surcharge.
The draft also adds €300 per month to the care-insurance ceiling. The forecast model aligns its 2027 value with the health-insurance ceiling at €76,500 per year. Its 2028 value is a model projection, not an officially finalised threshold. From 2028, the PNOG draft also proposes a 0.52% surcharge for certain insured spouses or partners, subject to statutory exemptions.
Why the effect depends on income and household profile
Higher contribution ceilings increase the contribution base only up to each ceiling. If income remains below the old ceiling, the higher ceiling alone does not add contributions. Childless employees may still be affected below it because the proposed surcharge applies to contributory income.
For higher earners, several ceilings matter at once: health and care insurance, plus the separate pension and unemployment ceiling. The net result also depends on contribution rates, income tax, parent status and how household income is split. A single headline such as “€1,500 more for every high earner” would therefore be misleading.
For the average statutory-health supplementary rate, the BMG publishes 3.8% for 2027 and 4.1% for 2028 without reform effects. Parliament passed the GKV contribution stabilisation law in July 2026; the BMG expects its measures to hold the 2027 average supplementary rate at 2.9%. This is not a guarantee of the eventual average or any individual's insurer rate. The baseline forecast deliberately keeps the BMG figures without reform effects and does not assume the expected stabilisation in advance.
How the Obolus calculator reflects the latest status
The calculator compares 2026 with model values for 2027 and 2028. The 30 September update adds the proposed 0.9% childless surcharge and aligns the 2027 care-insurance ceiling with the health-insurance ceiling. Thresholds and rates not yet set for 2028 remain labelled as model projections.
The result details separate income tax, health, care, pension and unemployment contributions. The care-insurance calculation depends on whether the selected profile records parent status. The JAEG is shown as context but does not automatically change the assumed statutory-insurance status.
This forecast is not a future payslip or individual tax or insurance advice. Draft laws, contribution rates and thresholds may change before taking effect.