Overview
- From 1 January, the statutory minimum wage increases to €13.90 per hour and the monthly minijob limit moves to €603.
- The contribution assessment ceilings rise in 2026, including to €8,450 per month for pension/unemployment insurance and €5,812.50 for health/nursing care, with the insurance obligation threshold reported at €6,540.
- Datev payroll simulations indicate married high earners on €9,000 a month lose about €464 net (around €442 with two children), and some low earners also slip in net terms as statutory health contributions are set to climb again.
- Consumer-facing changes include a cut in VAT on restaurant food to 7% from 19% and a higher nationwide Deutschlandticket price of €63 per month.
- Administrative and EU deadlines follow soon after, with certain older German driving licences expiring on 19 January 2026 and a mandatory online cancellation button for web contracts due from 19 June 2026.