Pension and health insurance with higher assessment limits
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pension insurance: Due to the increased wages and salaries, the contribution assessment limit in the statutory pension insurance will rise from 8,050 to 8,450 euros per month on January 1, 2026. The contribution assessment limit is the maximum amount up to which income is taken into account when calculating the contribution. No contributions need to be paid for income beyond this.
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health insurance: The contribution assessment limit for statutory health insurance also increases – to an annual gross income of 69,750 euros (5,812.50 euros per month). In 2025 it was 66,150 euros (5,512.50 euros per month). The compulsory insurance limit – the maximum income up to which employees must have statutory health insurance – increases to 77,400 euros per year (6,450 euros per month). In 2025 it was 73,800 euros annually (6,150 euros per month).
Nursing care insurance: contribution rate and benefits unchanged
The Contribution rate for social long-term care insurance remains unchanged at 3.6 percent. Those too Benefit amounts Nursing care insurance (care allowance, care benefits in kind) will remain at the 2025 level and will not increase again until 2028. The one introduced in 2025 common annual amount from 3,539 euros for Replacement and short-term carewhich can be used flexibly for both services, remains in place. However, applications can only be submitted until the end of the following year (e.g. costs from 2025 to the end of 2026).
That could happen in 2026 Family care allowance be introduced as a financial benefit for caring relatives. Similar to parental allowance, it is intended to replace part of the loss of income when relatives reduce their working hours to look after those in need of care at home.
Taxes and finances: tax allowances and voluntary work allowances are increasing
The tax one Basic allowancei.e. the income up to which no income tax has to be paid, increases from the previous 12,096 euros to 12,348 euros. The tax ones Child allowances (Child allowance + allowance for care, upbringing and training) will be increased from 9,600 to 9,756 euros per child. That too Child benefit rises. Families receive 259 euros per month for each child – 4 euros more than before. The Income limit for the purchase of Parental allowance remains in place.
The taxable annual income of couples and single parents may not exceed 175,000 euros. If your income exceeds this limit, you will no longer be entitled to the benefit. The amount of parental allowance also remains unchanged. The tax-free one Flat rate for volunteer workwith which clubs, the fire brigade or other institutions pay volunteers for their voluntary work, will be increased from 840 euros to 960 euros per year.
Commuter flat rate: 38 cents from the first kilometer
As of January 1, 2026, the commuter allowance will be increased to 38 cents from the first kilometer. Up until the 20th kilometer it was 30 cents per kilometer and only from the 21st onwards it was 38 cents. By the way, all employees can claim the route to work and back – regardless of whether they travel by car, bike or public transport.
Text: DB
