German Federal Cabinet Approves Maximum Income Basis for Social Security Contributions for 2027

During its meeting on 7 October 2026, the German Federal Cabinet approved the draft Social Security Calculation Variables Ordinance 2027, 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. Pending final approval from t…