The figures are adjusted annually to match the trend of income in order to ensure the stability of social security. Without these adjustments, those in the state pension system would receive lower pensions despite wages climbing. This is because no contributions are paid on income in excess of the income threshold and so they do not give rise to pension claims.
For 2025, the income threshold in state health insurance is due to be raised uniformly across the country – to €66,150 a year or €5,512.50 a month (2024: €62,100 annually or €5,175 monthly).
The threshold for obligatory membership in state health insurance is expected to rise to €73,800 a year or €6,150 a month (2024: €69,300 annually or €5,775 monthly).
The income threshold in general pension insurance is also being increased in the new federal states to the uniform figure of €8,050 (2024: €7,450 for the new federal states and €7,550 for the old federal states). The distinction between the new and old federal states will be completely discontinued in 2025.
The income threshold in the miners’ pension insurance (Knappschaft) will rise to €9,900 a month (2024: €9,200 for the new federal states and €9,300 for the old federal states).
The average income in pension insurance is used to calculate earning points in the calendar year. For 2025 this is provisionally set at €50,493 a year (2024: €45,358).
Overview of figures from 1 January 2025
|
Figure |
All federal states |
|
Income threshold in general |
€96,600 a year |
|
Income threshold in miners’ |
€118,800 a year |
|
Insurance threshold for state health insurance |
€73,800 a year |
|
Income threshold for state health insurance |
€66,150 a year |
|
Income threshold for |
€96,600 a year |
|
Preliminary average income for 2025 for |
€50,493 a year |
|
Reference figure for social insurance |
€3,745 a month |
It is expected that new social insurance contribution rates from 01/01/2026 will be set in December. We’ll keep you posted.
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Heike Bathke Heike Bathke is a Master's level graduate in business management and Partner in the Tax service line. She leads global mobility services at Grant Thornton AG.View Profile -
Dominik Boix Dominik Boix has many years of experience in assisting with cross-border employee postings.View Profile -
Stephanie Tigges Stephanie Tigges holds a Master‘s level degree in business administration and is a Partner specialising in global mobility services at the Tax service line at Grant Thornton AG.View Profile -
Stephanie Saur Stephanie Saur has many years of experience in advising on payroll tax. As a Partner, she is responsible for the extension of professional specialisation in the field of employee taxation.View Profile