Overview
- New contribution ceilings took effect on January 1: pension/unemployment insurance BBG at €8,450 per month, health/long-term care BBG at €5,812.50, and the GKV income threshold (JAEG) at €6,450, pulling more earnings into payroll deductions.
- The midijob transition zone now begins at €603.01 with a revised factor F of 0.6619, and a higher average health fund surcharge means some workers see larger deductions despite unchanged gross pay.
- For Bürgergeld recipients who top up earnings, changes in net pay typically shift money between wages and benefits because anrechenbares Einkommen is calculated from net income minus work allowances.
- The government’s draft to replace Bürgergeld with a new Grundsicherungsgeld would require work-capable adults to be available for full-time employment, with childless recipients identified as the first focus group; the plan is not yet law.
- Pensions are currently forecast to rise about 3.73% from July 1, 2026 pending spring data, while Pflegegeld amounts remain unchanged in 2026 as debates continue over a potential family-care wage benefit and a reviewed role for Pflegegrad 1.