German Draft Ordinance for Maximum Income Basis for Social Security Contributions for 2026

The German Federal Ministry of Labour and Social Affairs published the draft Social Security Calculation Variables Ordinance 2026 on 9 September 2025, which sets the maximum annual income basis for social security contributions for 2026. For pension and unemployment insurance, the maximum basis will be EUR 101,400 for all Federal States. For health insurance and nursing insurance for disability and old age, the maximum annual basis will be EUR 69,750 for all Federal States. The draft ordinan…