Warken law
Less net than gross for six million people
June 6, 2026 – 10:21 amReading time: 2 minutes
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 stated in the Care Act, from 2027 the BBG will be raised to the “height of the annual salary limit of the 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 – so that would be a significant increase. In addition, the care contribution rate for childless people will also be increased by 0.1 percentage points.
In the future, the BBG for nursing care insurance will no longer correspond to the BBG for health insurance companies. Instead, it should be shown separately.
- Care reform: Government wants to lift the 100,000 euro limit for relatives
- Fewer pay points: The pension will be reduced for this group
According to calculations by the German Economic Institute (IW) in 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 Economic Experts has just pointed out that higher social security contributions are slowing down growth,” says a statement from the institute.
This is how much more high earners will pay from 2027
| Care contribution rate | Maximum contribution 2026 | Maximum contribution 2027 |
|---|---|---|
| Childless people (4.2% 2026 / 4.3% from 2027) | 244.13 euros/month | 277.35 euros/month |
| With one child (3.6%) | 209.25 euros/month | 232.20 euros/month |
| With two children (3.35%) | 194.71 euros/month | 216.08 euros/month |
| With three children (3.10%) | 180.19 euros/month | 199.96 euros/month |
| With four children (2.85%) | 165.66 euros/month | 183.83 euros/month |
| With five or more children (2.60%) | 151.13 euros/month | 167.70 euros/month |
However, employees do not pay the amounts shown here in full; Employers also pay part of it. Unlike health and pension insurance, the rate is not divided equally between employees and employers. The employer’s contribution is always 1.8 percent, regardless of the number of children. In order to calculate their own amount from 2027, insured people at the high earner limit must deduct 116.10 euros, which the employer must pay. In 2026, companies will pay a maximum of 104.63 euros per month.
