Key changes from 2027 and 2028

The Act on the Stabilisation of Contribution Rates in Statutory Health Insurance (GKV Contribution Rate Stabilisation Act) was published in the Federal Law Gazette and came into force on 30 July 2026. However, some provisions will not apply until 2027 or 2028 respectively. Key aspects for employers and employees are set out below.

Contribution assessment ceiling

The parameters used for social security calculations are adjusted periodically in line with wage trends and set annually by regulation.

Please note: The contribution assessment ceiling is the maximum amount up to which wages and earned income are taken into account when calculating insurance contributions. No contributions are payable on income exceeding this amount.

In 2026, the contribution assessment ceiling for statutory health insurance will be EUR 69,750 per year or EUR 5,812.50 per month. In 2027, the contribution assessment ceiling will increase on a one-off basis (in addition to the regular wage growth) by a further EUR 3,600 per year or EUR 300 per month.

Mini-jobs

The flat-rate employer’s contribution to health insurance for commercial mini-jobs (or marginal employment) is currently 13 per cent. From 2027, the flat-rate employer’s contribution will be increased. The general contribution rate and the average supplementary contribution rate will then apply (which currently total 17.5 per cent).

Note – The additional financial burden here falls exclusively on the employer. The increase applies ‘only’ to commercial mini-jobs. The flat-rate health insurance contribution for marginal employment in private households therefore remains at 5 per cent.

Family cover

Non-contributory family cover is one of the defining features of statutory health insurance. Under this scheme, spouses and children in particular can be included in the member’s cover without paying contributions themselves. From 1 January 2028, non-contributory family cover will be subject to restrictions. From then on, members whose spouses are currently co-insured free of charge will pay an additional contribution amounting to 2.5 per cent of their income subject to contributions. By contrast, the free co-insurance of children will remain in place.

Please note – the additional contribution does not, however, apply without exception to every case of spousal co-insurance. Rather, the law (Section 242b of Book V of the Social Code) provides for a number of exceptions. For instance, no additional contribution is payable for the spouse if the member or the co-insured spouse has a child who lives in the co-insured spouse’s household and

  • has not yet reached the age of twelve or
  • as a person with a disability, is unable to support themselves.

In particular, no additional contribution is levied if the co-insured spouse

  • provides informal care to a relative with at least care level 2 for at least ten hours a week, spread over two regular days a week, in the relative’s own home,
  • takes leave from work under Section 3 of the Care Leave Act,
  • has reached the standard retirement age,
  • has at least care level 3 or is entitled to a pension due to full incapacity for work.