Sozialreformen: So viel mehr geht bald von Ihrem Gehalt ab – berechnen Sie Ihre Sozialabgaben

Starting in 2027, high earners will face significantly higher social security contributions that will noticeably impact their wages. The government's decision to close the billion-euro hole in the nursing insurance budget has led to this additional burden. After a heated debate within the coalition, the federal government announced its plans on September 30th.

Two key changes are planned for 2027. Firstly, the social security contribution limit – the threshold up to which contributions are deducted from income – will increase from €69,750 to around €76,500. This rise will occur not only due to the usual annual adjustment based on wage growth but also due to an additional €300. Secondly, individuals without children who reach the age of 23 will have to pay 0.3 percentage points more in contributions, bringing their contribution rate to 4.5%.

The impact of these changes extends beyond nursing insurance. The contribution limit in health insurance will also rise by €300, resulting in higher contributions taking a larger portion of an employee's income. Including the average supplementary contribution, the contribution rate for employed individuals will reach 8.75%. Additionally, the contribution limits in pension and unemployment insurance will increase, although only by the usual annual adjustment. However, pensions account for the largest share, with a contribution rate of 9.3%.

Unemployment insurance currently levies only 1.3% of gross income. While the government has not ruled out the possibility of further increases, the main focus will be on closing the billion-euro deficit at the German Social Agency. The calculator used in this analysis makes a few assumptions. Primarily, it only considers employee social security contributions, excluding employer contributions, which are typically the same.

It also assumes that earners are not located in Saxony, as workers in this state contribute more to nursing insurance due to the continued use of the penalty day system. Furthermore, the calculator assumes a uniform monthly income over twelve months and uses an average supplementary contribution rate of 2.9% for statutory health insurance as its basis.