German Federal Council Approves Maximum Income Basis for Social Security Contributions for 2026

The German Federal Council (upper house of parliament - Bundesrat) approved the Social Security Calculation Variables Ordinance 2026 on 21 November 2025, which sets the maximum annual income basis for social security contributions for 2026. For pension and unemployment insurance, the maximum basis is EUR 101,400 for all Federal States. For health insurance and nursing insurance for disability and old age, the maximum annual basis is EUR 69,750 for all Federal States. The Ordinance enters int…