Draft German Ordinance for Maximum Income Basis for Social Security Contributions for 2027

The German Federal Ministry of Labour and Social Affairs published the draft Social Security Calculation Variables Ordinance 2027 on 21 September 2026, which sets the maximum annual income basis for social security contributions for 2027. For pension and unemployment insurance, the maximum basis will be EUR 106,200 for all Federal States. For health insurance and nursing insurance for disability and old age, the maximum annual basis will be EUR 76,500 for all Federal States. The draft ordina…