The Beitragsbemessungsgrenze (BBG) is the maximum gross income up to which social security contributions are calculated. Income above this threshold is not subject to contributions.
Limits 2026
- Pension and unemployment insurance (West): 8,050 €/month (96,600 €/year)
- Pension and unemployment insurance (East): 8,050 €/month (96,600 €/year, equalised since 2025)
- Health and long-term care insurance: 5,512.50 €/month (66,150 €/year)
Impact on high earners
A gross salary of 10,000 €/month exceeds the health insurance ceiling by 4,487.50 € – this amount is contribution-free for health insurance. This results in a significantly higher net salary for high earners compared to mid-range earners.
Sources: § 6 SGB V, § 159 SGB VI, BMAS.