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May 25, 2026 1 min read

Germany: Updated Krankenversicherung and Rentenversicherung Assessment Limits Published

German authorities confirmed 2026 statutory assessment values including the Krankenversicherung annual insurance obligation threshold of EUR 77,400 and pension insurance contribution ceiling of EUR 101,400 annually.

Effective Date

Published

Impact

  • Higher assessment bases increase payroll tax exposure and affect employee eligibility for private versus statutory health insurance.

Payroll action

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