Nursing reform
This is how much more high earners will pay from January 2027
Updated on September 30, 2026 – 10:05 amReading time: 3 minutes
The aim of the law has not changed: It is intended to close the billion-dollar gap in the nursing care fund and prevent the deficit of 22.5 billion that is expected in the next two years. Among other things, income should be increased by raising the so-called contribution assessment limit (BBG). This alone is expected to generate a total of 1.6 billion euros in additional revenue in 2027.
The BBG is the limit up to which high earners have to pay a social security contribution on top of their salary. In health and nursing care insurance, this will be 69,750 euros gross per year in 2026. Social contributions are no longer due for every euro that employees earn beyond this.
The contribution assessment limit will be raised significantly
This limit is now to be raised. As the new Care Act states, from 2027 the BBG will be raised to the “height of the annual salary limit for statutory health insurance”. This is the salary limit above which employees can also take out private insurance. In 2026 this will be 77,400 euros, which would represent a significant increase.
In addition, the care contribution rate for childless people will also be increased by 0.1 percentage points.
- Care reform: Government wants to lift the 100,000 euro limit for relatives
According to calculations by the German Economic Institute (IW). Cologne This would affect around six million employees in Germany. “For a large proportion of employees, there is less left over at the end of the month. And at the same time, labor costs are rising for employers. The Council of Experts has just pointed out that higher social security contributions are slowing down growth,” the institute said in a statement in June.
