-
Audit
Auditing increases the reliability of your company information for decision-makers and users – it’s a matter of credibility and trust.
-
Assurance
We have established Assurance Service Lines in the area of audit-related consulting so that we can support you in identifying the risks and challenges relevant to you.
-
Technology consulting
Receive customised technology consulting
-
Operational excellence and restructuring
Advisory for businesses, whatever situation they’re in
-
Deal Advisory
We’ll advise you on national and international transactions
-
Valuation & economic and dispute advisory
We’ll value your business fairly and realistically
-
Tax for businesses
Because your business – national or international – deserves better tax advice.
-
Private Clients
Wealth needs trust, transparency and clever minds. We can do that!
-
Business Process Solutions
Measuring and utilising company data
-
Real estate tax
Real estate taxation – we provide answers to your questions!
-
Tax for financial institutions
Financial services tax – for banks, asset managers and insurance companies
-
Tax in the public sector
Advisory and services for the public sector and non-profit organisations
-
Employment law
Representation for businesses
-
Commercial & distribution
Making purchasing and distribution legally water-tight.
-
Compliance & directors’ liability
Avoiding liability at your company
-
Inheritance and succession
Don’t leave the future to chance.
-
Financial Services | Legal
Your Growth, Our Commitment.
-
Business legal
Doing business successfully by optimally structuring companies
-
Real estate law
We cover everything on the real estate sector.
-
IT, IP and data protection
IT security and digital innovations
-
Litigation
Designing solutions – we’re your partner for successfully resolving disputes
-
Mergers & acquisitions (M&A)
Your one-stop service provider focusing on M&A transactions
-
Restructuring & insolvency
Securing the future in the crisis.
-
Energy, telecommunications and public economic law
Comprehensive advice in energy law, telecommunications law, public commercial law & regulated markets.
-
Technology consulting
IT enables business
-
IT assurance
Rapid technological change is a sign of our times.
-
Tax Technology
Digitalisation for tax and finance departments
-
IT, IP and data protection
IT security and digital innovations
-
Public sector
Digitalisation, processes & projects
-
Cyber Security
Advice and services for the mid-market in Germany
-
Security consulting
Stay on course, even in stormy times
-
Sustainability strategy
Laying the cornerstone for sustainability.
-
Sustainability management
Managing the change to sustainability.
-
Legal aspects of sustainability
Legal aspects of sustainability
-
Sustainability reporting
Communicating sustainability performance and ensuring compliance.
-
Sustainable finance
Integrating sustainability into investment decisions.
-
International business
Our country expertise
-
Entering the German market
Your reliable partners.
Provisional social insurance calculation limits 2026: What employers need to know now
- New social insurance limits for 2026 set
- 2026 contribution assessment limits decided
- Social insurance calculation figures 2026 set by the federal government
- New calculation figures for social insurance 2026
The new assessment limits and reference values at a glance:
Calculated amount |
All federal states |
Contribution assessment ceiling in the general |
101,400 euros per year |
Contribution assessment ceiling in the miners' pension insurance scheme |
124,800 euros per year |
Compulsory insurance limit for statutory health insurance |
77,400 euros per year |
Contribution assessment ceiling for statutory health insurance |
69,750 euros per year |
Contribution assessment ceiling for |
101,400 euros per year |
Provisional average salary for 2026 in the |
51,944 euros per year |
Reference value for social insurance |
3,955 euros per month |
What contribution rates can be expected for 2026
Every year on January 1, 2026, the contribution assessment thresholds will be adjusted in line with income trends in order to ensure the stability of social insurance and to adjust pension and insurance entitlements to rising wages. The new values for 2026 are based on the wage changes in 2024, which amounted to +5.16% nationwide.
The key figures will increase significantly again in 2026: The contribution assessment ceiling for statutory health insurance will be raised to €69,750 per year or €5,812.50 per month (2025: €66,150/€5,512.50). The income threshold for compulsory insurance will rise to €77,400 per year or €6,450 per month (2025: €73,800/€6,150). The contribution assessment limits for pension insurance will also rise: General pension insurance is now €8,450 per month (2025: €8,050) and miners' pension insurance is €10,400 per month (2025: €9,900).
Compared to the previous year, it is noticeable that the changes are significant, but not exceptionally large. While wage alignment between eastern and western Germany marked a structural turning point in 2025, wage development will be more linear in 2026. As expected, there was no significant increase, which seemed possible in the context of discussions about the financial situation of the social security system.
From a political perspective, the situation remains promising: although higher contribution assessment thresholds will increase social insurance income, it is also becoming apparent that social insurance schemes are "empty" - in other words, expenditure is growing faster than income. The reasons for this include demographic change, rising healthcare costs and higher pension payments. This shows that although higher contribution income provides short-term relief, it does not solve structural problems.
The composition of the social insurance funds illustrates this: While contribution income is predominantly borne by employees and employers, tax subsidies represent a considerable burden on the federal budget. For companies and employees, this means higher contributions, but also continuing uncertainty about the future of the systems.
What the new 2026 social security calculation parameters mean for employers
The new parameters for calculating social insurance contributions for 2026 have a direct impact on employers. The increase in the income thresholds will raise the maximum contributions to health and long-term care insurance, as well as pension and unemployment insurance. This will lead to an increase in employer contributions, particularly for employees with higher incomes. Non-wage labor costs will also rise, which should be taken into account in personnel and budget planning.
When the final SI calculation figures for 2026 will be known
Companies should take the new salary calculation parameters into account at an early stage and factor in additional costs. It is also advisable to develop scenarios for the structure of social security contributions as part of annual planning. It is also important to take the new threshold values into account when advising international employees ("global mobility"), as these can have an impact on net salaries and the attractiveness of assignments in Germany.
The new social security contribution rates, which will apply from January 1, 2026, are due to be set in December 2025. We will keep you up to date on further developments.