Contribution Ceiling 2026
66,150 EUR Annual Limit
The BBG rises to 66,150 EUR. Learn what this means for your contributions.
Social Security Limits 2026
| Limit | 2025 | 2026 | Change |
|---|---|---|---|
| Health/Care BBG | 62,100 EUR | 66,150 EUR | +6.5% |
| Pension BBG (West) | 90,600 EUR | 96,600 EUR | +6.6% |
| Pension BBG (East) | 89,400 EUR | 94,200 EUR | +5.4% |
| JAEG (PKV Threshold) | 69,300 EUR | 73,800 EUR | +6.5% |
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Impact on Different Groups
Employees Under BBG
Those earning under 66,150 EUR continue to pay contributions on their full salary. With salary increases, deductions also increase.
High Earners Over BBG
At 80,000 EUR salary, only 66,150 EUR is subject to contributions. The relief compared to full contributions is around 200 EUR/month.
Employers
The employer contribution also increases with the BBG. For high earners, labor costs increase by around 300 EUR/year.
Calculation Example: Maximum GKV Contribution 2026
Calculation
- BBG 2026:66,150 EUR/year
- Monthly:5,512.50 EUR
- General health rate (14.6%):804.83 EUR
- Avg. additional rate (2.5%):137.81 EUR
- Care insurance (3.4%):187.43 EUR
- Total (employee share):~565 EUR/month
What Does This Mean?
The maximum employee share for public health insurance (GKV) including care is around 565 EUR per month in 2026. Employees with children pay less care insurance contribution.
PKV Alternative: With private insurance (PKV), contributions are income-independent. A comparison is especially worthwhile for high earners and young insured persons.
Frequently Asked Questions
What is the contribution ceiling (Beitragsbemessungsgrenze)?
The BBG is the upper limit of gross income up to which social security contributions are calculated. Income above this is not subject to contributions - the contribution is capped.
What is the BBG in 2026?
In 2026, the BBG is 66,150 EUR/year (5,512.50 EUR/month) for health and care insurance. For pension insurance, it's 96,600 EUR/year (West) or 94,200 EUR/year (East).
What's the difference to the annual earnings limit (JAEG)?
The JAEG (2026: 73,800 EUR) determines when you can leave public health insurance (GKV) and switch to private (PKV). The BBG only sets up to which income contributions are paid.
What is the maximum GKV contribution in 2026?
With an average additional contribution of 2.5%, the maximum is around 1,020 EUR/month (employee share: around 510 EUR). Higher with a higher additional contribution.
Do high earners benefit from the BBG?
Yes, those earning above the BBG pay proportionally less in social contributions. At 100,000 EUR annual salary, only 66,150 EUR is subject to contributions - an effective relief.