Beitragsbemessungsgrenze: level and effect in statutory and private health insurance

In 2026, the Beitragsbemessungsgrenze (i) is €69,750 per year, or €5,812.50 per month. It applies equally to statutory health insurance and long-term care insurance. It defines the highest income that is used to calculate contributions under § 223 SGB V.

It is set every year by the ordinance on social insurance reference values and is linked to wage growth. In 2026 it rose from €66,150 to €69,750, an increase of 5.4 percent. Over the last twenty years, the rise adds up to almost 50 percent. Pension and unemployment insurance have their own ceiling. It is much higher and has nothing to do with the ceiling for health insurance.

For 2027, the federal cabinet decided on October 7, 2026 on a Beitragsbemessungsgrenze (i) of €76,500 per year, or €6,375 per month. That is 9.7 percent more than in 2026, because a special increase of €300 per month comes on top of wage growth. The Bundesrat still has to approve it. With the higher BBG, the maximum employer contribution also rises: expected to be €557.81 per month for health insurance and €114.75 for long-term care insurance. Our news item explains what the cabinet decision means in detail.

The BBG (i) of health insurance caps the contribution calculation. If an employee earns €100,000 per year, contributions are still only charged on €69,750. This is how the statutory maximum contribution for 2026 is made up:

• health insurance: €5,812.50 times 14.6 percent = €848.63
• average Zusatzbeitrag: €5,812.50 times 2.9 percent = €168.56
• plus long-term care insurance depending on the number of children
• total: up to €1,226.44 per month

Self-employed people without children in voluntary statutory insurance even reach €1,261.32 with the care surcharge for the childless. For incomes above the ceiling, the relative burden therefore falls. The further the salary is above the BBG (i), the smaller the contribution rate becomes in relation to total income. This cap is exactly what makes the maximum contribution the key benchmark for every decision to switch.

If you compare the Beitragsbemessungsgrenze (i) in statutory and private health insurance, the difference between the systems becomes clear. The private premium is not calculated from income but according to the plan. The BBG plays no role in its level.

It still has an indirect effect through the employer contribution. The employer pays half of the premium, but at most half of the notional statutory maximum contribution, so €508.59 per month in 2026 and an expected €557.81 in 2027. When the BBG (i) rises, this cap rises automatically too. The scope for privately insured employees therefore grows every year. For self-employed people in private health insurance, by contrast, the BBG is irrelevant. Their benchmark is the statutory maximum contribution for voluntary members.

Both limits rise every year, both are in the same ordinance, and yet they govern completely different things. The Jahresarbeitsentgeltgrenze of €77,400 decides under § 6 SGB V from which regular annual pay an employee is exempt from compulsory insurance and may switch to private health insurance. The Beitragsbemessungsgrenze (i) of €69,750 only determines the level of the statutory contribution calculation.

In 2026 the gap between them is exactly €7,650, and in 2027, with €84,150 and €76,500, it is the same. If your salary is between the two limits, you already pay the statutory maximum contribution but may not yet switch to private health insurance. This zone is what makes the confusion so expensive, because here the maximum contribution is due without any freedom of choice.

The typical reason for advice starts with a look at the payslip: maximum contribution reached, benefits unchanged, and the question whether private health insurance can do better. From our advice work we know the situation in which the calculation most often works out: income above the limits, no planned family insurance, stable health.

We recommend that employees with an income above the JAEG (i) do an honest lifetime calculation before they switch to private health insurance. Today's BBG (i) advantage can shift in old age because premiums depend on the plan and on age. Today's maximum contribution is an important benchmark, but it should never be the only criterion for the decision.

Yes, in statutory health insurance. From a monthly gross salary of €5,812.50 (2027: €6,375), the assessment base is used up, and every further euro of salary is free of contributions. Even with very high incomes, you never pay more than the maximum contribution.

Yes. With voluntary membership as well, for example of self-employed people, contributions are charged at most up to the BBG (i). There, however, rent and investment income also count towards the assessment base until the ceiling is reached.

This is the most delicate situation. If your regular pay falls below the threshold, compulsory insurance returns and your private contract is open to question. Because both limits rise every year, this can happen even without a pay cut. If you are just above the JAEG (i), only plan the switch with a safety margin.