#BGBl. 2025 I Nr. 278Regulation on Decisive Calculation Figures for Social Insurance for 2026
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This German federal regulation, issued by the Federal Ministry of Labour and Social Affairs on 24 November 2025 and published on 26 November 2025 as BGBl. I Nr. 278, officially sets the decisive reference values (Rechengrößen) used for calculating contributions, benefits, and thresholds in all branches of the German social insurance system for the year 2026. These figures include the income thresholds for statutory pension, health, long-term care, and unemployment insurance, the contribution assessment ceilings (Beitragsbemessungsgrenzen), the reference income for pension calculations, and various other monthly and yearly amounts that determine who must contribute and at what rate. The ordinance ensures uniform application of social security law across Germany by updating these parameters annually based on wage development.
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Key Changes
- Official publication of all social insurance calculation parameters effective 1 January 2026
- Update of the contribution assessment ceiling (Beitragsbemessungsgrenze) for pension and unemployment insurance
- Adjustment of the insurance obligation threshold (Versicherungspflichtgrenze) for health and long-term care insurance
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Obligations
What this law requires
Apply the 2026 decisive calculation figures (Rechengrößen) to determine social insurance contribution rates and benefit calculations for all branches of German social insurance (statutory pension, health, long-term care, and unemployment insurance)
Use the updated contribution assessment ceilings (Beitragsbemessungsgrenzen) established for 2026 when calculating mandatory social insurance contributions for employees and self-employed persons
Apply the 2026 income thresholds for determining mandatory insurance membership and contribution obligations in statutory pension, health, long-term care, and unemployment insurance schemes
Ensure uniform application of the 2026 reference values across all German territories and all branches of social insurance according to the parameters set in this regulation