On October 7, 2026, the federal cabinet adopted the regulation on the social insurance reference values for 2027. The Jahresarbeitsentgeltgrenze rises on January 1, 2027 from €77,400 to €84,150 a year. The Beitragsbemessungsgrenze in health and long-term care insurance rises from €69,750 to €76,500. The Bundesrat still has to approve.
In the summer, the forecast for the JAEG was still €84,483. The background to the special increase is in our news item on the income thresholds for 2027. The value adopted is slightly lower. This does not change the order of magnitude: in 2026 the threshold rose by 4.9 percent, in 2027 by 8.7 percent.
The adopted values for 2027
| Figure | 2026 | 2027 | Change |
|---|---|---|---|
| JAEG per year | €77,400 | €84,150 | +€6,750 (+8.7%) |
| JAEG per month | €6,450 | €7,012.50 | +€562.50 |
| BBG BBG · BeitragsbemessungsgrenzeThe contribution ceiling of statutory health and long-term care insurance. Income above this amount is not used to calculate contributions.More about BBG → health and long-term care insurance per year | €69,750 | €76,500 | +€6,750 (+9.7%) |
| BBG health and long-term care insurance per month | €5,812.50 | €6,375 | +€562.50 |
| Threshold for the privately insured (§ 6 (8) SGB V) per year | new | €80,550 | applies only to people who are already privately insured |
What is new is a separate threshold for employees who are exempt and privately insured on December 31, 2026. It is €80,550 and is meant to prevent the privately insured from having to return to statutory health insurance against their will only because of the special increase. For people who were already privately insured before 2003, the special threshold under § 6 (7) SGB V still applies. In 2027, it is €72,900.
Why the jump is so large
Two effects come together. Wages rose by an average of 4.38 percent in 2025, and the thresholds are adjusted to this every year. On top of this comes a one-off special increase of €300 a month, which is €3,600 a year. It comes from the Contribution Rate Stabilization Act and is meant to bring statutory health insurance additional contributions from high earners.
The Association of Private Health Insurers calls the increase a citizens’ insurance for employees through the back door. According to the association’s calculation, the Versicherungspflichtgrenze has risen by 46.1 percent since 2017.
Who can still switch to private health insurance in 2027
In 2027, employees need regular annual pay of more than €84,150. The turn of the year is important: under § 6 (4) SGB V, compulsory insurance only ends on December 31 if the salary is also above the threshold of the following year. If you earn between €77,400 and €84,150 in 2026 and are still compulsorily insured, you therefore cannot switch on January 1, 2027.
The situation is different for employees who are already exempt in 2026, for example because their salary was already above the threshold in 2025 or because they started a new job above the threshold in 2026. They are voluntarily insured in statutory health insurance and can still switch to private health insurance in 2026. If you are privately insured on December 31, 2026, the threshold of €80,550 instead of €84,150 applies to you in 2027.
Whether you are above the threshold does not only depend on your basic salary. Regular special payments such as a Christmas bonus promised in your contract count, overtime and one-off bonuses usually do not. What exactly is included is explained in the article on the requirements for employees. With the calculator for the Versicherungspflichtgrenze, you can check your income in a few steps.
What applies to the privately insured
For employees who are privately insured today, the new general threshold is not the one that counts. If you are exempt and privately insured on December 31, 2026, you stay so in 2027 as long as your regular annual pay is above €80,550. This is set out in the new § 6 (8) SGB V. If you are below it, you become compulsorily insured on January 1, 2027. This mainly affects employees who switched to private health insurance only in recent years, just above the threshold.
There is a way out. Under § 8 (1) no. 1 SGB V, you can be released from compulsory insurance if you become compulsorily insured only because the threshold was raised. The condition is a private contract with benefits at the level of statutory health insurance. The application goes to a statutory health insurance fund within three months, so for the turn of the year by the end of March 2027. The release is irrevocable. If you do not apply for it, you automatically become insured in statutory health insurance.
Whether the release makes sense depends on whether you want to stay in private health insurance in the long term. If you want to go back to statutory health insurance anyway, you can use the new compulsory insurance for this. From 55, a return is hardly possible anymore. In our advice, we clarify this before the deadline ends, not after.
How much more people with statutory cover pay
For people with statutory cover whose income is above the Beitragsbemessungsgrenze , an additional €562.50 a month becomes subject to contributions from January. At the contribution rates of 2026, that is €118.69 more in health and long-term care contributions a month, calculated with 14.6 percent, the officially set average Zusatzbeitrag ZusatzbeitragThe additional contribution each statutory health insurance fund charges on top of the general rate. Its level differs from fund to fund.More about Zusatzbeitrag → of 2.9 percent and a long-term care contribution of 3.6 percent. Employees pay about half of this, the self-employed the full amount.
Update of November 3: On October 30, the Federal Ministry of Health set the average Zusatzbeitrag for 2027 at 2.9 percent, the same as in 2026. The maximum contribution therefore rises in 2027 only through the higher Beitragsbemessungsgrenze .
Higher employer contribution for the privately insured
The higher Beitragsbemessungsgrenze also raises the employer contribution to private health insurance. Calculated with the Zusatzbeitrag of 2026, the maximum employer contribution in 2027 is €557.81 for health insurance and €114.75 for long-term care insurance, together €672.56 a month. In 2026, it is €613.22. Because the average Zusatzbeitrag stays at 2.9 percent in 2027, these values apply once the Bundesrat has approved.
Our assessment
For compulsorily insured employees just above the old threshold, the door to private health insurance closes for now. If you earn between €77,400 and €84,150 in 2026 and are still compulsorily insured, you have to wait for your next pay rise. If you are already exempt, on the other hand, you should settle a planned switch this year. Depending on your career, this can take a few years, and your entry age rises with every year.
We see the greatest need for action among the privately insured with an income below €80,550. The deadline for the release is short, and a missed deadline cannot be made up. If you are affected, you should make the decision by the end of December and not wait until March.
Frequently asked questions
When do the new thresholds apply?
From January 1, 2027. The cabinet adopted the regulation on October 7, 2026, and the Bundesrat still has to approve it. Until the end of the year, the threshold of €77,400 applies.
I earn €80,000 and I am compulsorily insured in statutory health insurance. Can I switch to private health insurance at the turn of the year?
No. Under § 6 (4) SGB V, compulsory insurance only ends at the end of the year if your regular annual pay also exceeds the threshold of the following year. With €80,000 you are above the threshold for 2026, but below the €84,150 for 2027. You stay compulsorily insured until your salary exceeds the threshold that applies then. It is different if you are already exempt today and voluntarily insured in statutory health insurance. More on this in the section on switching.
I am privately insured and earn less than €84,150. Do I have to go back to statutory health insurance?
Not necessarily. For employees who are exempt and privately insured on December 31, 2026, a separate threshold of €80,550 applies in 2027 under § 6 (8) SGB V. If you are above it, you stay privately insured. If you are below it, you become subject to compulsory insurance. If you become compulsorily insured only because the threshold was raised, you can apply for release under § 8 (1) no. 1 SGB V. The condition is a private contract with benefits at the level of statutory health insurance. The application goes to a statutory health insurance fund within three months of the start of compulsory insurance, so for the turn of the year by the end of March 2027. The release cannot be revoked.
