Planned increase in social contributions for well-compensated employees, effective from 2026
In recent developments, both the Social Democratic Party (SPD) and the Greens have suggested increasing the contribution assessment ceiling for the statutory health insurance system in Germany. This move is aimed at stabilising the financial situation of the insurers within the health insurance system.
Christos Pantazis, the SPD's health expert, proposed an increase of around 2,500 euros to the contribution assessment ceiling. Similarly, Janosch Dahmen, the health policy spokesman of the Greens, has advocated for structural reforms alongside this increase.
The contribution assessment ceiling in pension insurance is the maximum amount of gross income up to which contributions are levied. For the general pension insurance in 2023, this ceiling was set at 7,550 euros per month, equivalent to 90,600 euros annually. The specific value for the contribution assessment ceiling in statutory health insurance for 2023 is not explicitly stated in the search results, but increases in 2025 suggest it was lower than 8,050 euros monthly.
It is important to note that the proposed increase does not apply to the calculation of pension insurance contributions. Income above the contribution assessment ceiling is not taken into account for the calculation of pension insurance contributions. However, for statutory health insurance, the situation may be different.
In June, Pantazis also suggested that high earners should contribute more to the statutory health insurance. Dahmen, on the other hand, suggested that the increase should be "step by step" to reach the level of statutory pension insurance.
The suggestions for structural reforms in the health insurance system were made by both parties, with the aim of ensuring a more sustainable financial future for the insurers and the system as a whole. The details of these reforms have not been fully disclosed at this time.
As these proposals progress, it will be interesting to see how they are received and how they may impact the financial landscape of the health insurance system in Germany.
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