Statutory and legislative payroll changes in Germany, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Mindestlohn rises to €13.90; Minijob limit to €603
Effective 1 Jan 2026
The statutory minimum wage has been €13.90 gross per hour since 1 January 2026 and will rise to €14.60 in 2027. The Minijob earnings limit rose accordingly to €603 a month from 1 January 2026 and rises to €633 in 2027.
For the employer
- Check hourly rates and Minijob hours so pay stays at or above €13.90 and within the €603 limit.
For the employee
- Minimum-wage workers receive a raise; a further increase to €14.60 follows in 2027.
Source: Bundesregierung - Mindestlohn steigt · Last verified 1 October 2026
Social insurance contribution ceilings raised for 2026
Effective 1 Jan 2026
The 2026 contribution assessment ceiling for pension insurance is €8,450 a month; for statutory health insurance it is €69,750 a year (€5,812.50 a month). The compulsory insurance threshold for health and long-term care insurance is €6,450 a month (€77,400 a year). The values reflect 5.16% wage growth in 2024.
For the employer
- Update ceilings in payroll so contributions are calculated up to the new limits.
For the employee
- Higher earners pay contributions on a larger share of salary.
Source: Deutsche Rentenversicherung - Rechengrößen der Sozialversicherung 2026 · Last verified 1 October 2026