Germany: A new Health Insurance Law Raises the Earnings Ceiling by an Extra €300/month for 2027

Germany’s parliament passed the Statutory Health Insurance Contribution Rate Stabilisation Act (GKV-Beitragssatzstabilisierungsgesetz) on 10 July 2026 and it was published in the official gazette on 29 July 2026. The law adds a special €300/month rise to the salary ceiling used to calculate health and long-term care insurance contributions in 2027 — on top of the normal annual adjustment. It also raises the flat-rate health insurance contribution employers pay on mini-jobs.

Effective Date

• 1 January 2027 (116 days)

Published

• Federal Law Gazette (Bundesgesetzblatt), 29 July 2026

Payroll action

• Estimate 2027 employer social insurance costs including the €300/month special rise, especially for employees currently near the ceiling (about €5,812.50/month in 2026).
• Wait for the autumn 2026 government order to get the final 2027 ceiling number, then update payroll.
• Recalculate midi-job (sliding-scale band) contributions once the new mini-job employer flat rate takes effect on 1 January 2027.
• Let high-earning employees know their take-home pay will drop slightly in January 2027.
• Update your 2027 cost forecasts — this stacks on top of the new €14.60/hour minimum wage and the €633 mini-job limit.

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