Time to Give Back: Why High Earners Should Shoulder a Greater Social Security Burden
Social Security Contributions: What You Need to Know
Social security contributions are due for income up to what is known as the contribution assessment limit. The value is adjusted regularly – in the coming year it will probably rise relatively suddenly.
Contribution Assessment Limits to Rise
Social security contributions for high earners are expected to increase again next year. According to a draft regulation from the Federal Ministry of Labour, the contribution assessment limits are to be raised relatively significantly.
Pension Insurance Contributions
Contributions to statutory pension insurance will be due in the future up to a monthly income of 8,050 euros. The value is currently significantly lower and differs between the old federal states and the new ones: in the west it is 7,550 euros and in the east 7,450 euros per month.
Anyone who earns more only pays pension contributions up to this limit – no contributions are due on income above this limit.
Health Insurance and Nursing Care Contributions
The contribution assessment limit for health insurance and statutory nursing care should therefore rise to 5,512.50 euros. Currently, high earners have to pay contributions on an income of up to 5,175 euros per month.
Adjustments Based on Income Development
The accounting variables are adjusted according to the income development in the last year. A spokesman for the ministry attributed the amount of adjustments to the “very good wage development of 6.44 percent across Germany last year.”
As a result, the contribution assessment limits rose “relatively sharply” in 2025. This ensures that “those who earn high wages also contribute relatively regularly to the funding of social security in line with average wage developments”.