What is the income threshold (Beitragsbemessungsgrenze)?
The income threshold for contributions is a key calculation factor in German social insurance law. It sets the maximum amount of an employee's salary or pension that is used to calculate contributions for pension, unemployment, health, and nursing care insurance. Income exceeding the respective income threshold for contributions is exempt from contributions.
Income thresholds for contributions in pension insurance 2025
General pension insurance:
- West: 8.050 Euro/month (96.600 Euro/year)
- East: 8.050 Euro/month (96.600 Euro/year)
Miners' pension insurance:
- West: 9.900 Euro/month (118.800 Euro/year)
- East: 9.900 Euro/month (118.800 Euro/year)
Income thresholds for contributions in health insurance 2025
The nationwide income threshold for contributions in statutory health insurance is 5.512,50 Euro/month (66.150 Euro/year). Income above this threshold is not considered for contribution calculation.
Compulsory insurance limit (annual income limit) 2025
The compulsory insurance limit determines the annual income at which an employee is no longer required to have statutory health insurance. From this amount, the insured person can switch to private health insurance.
- Compulsory insurance limit 2025: 6.150 Euro/month (73.800 Euro/year)
Significance of income thresholds for contributions
The income thresholds for contributions directly affect the amount of social insurance contributions and the maximum contribution burden. They are based on wage developments and are adjusted annually to ensure fair burdens for insured persons and employers.
- For insured persons: Income above the thresholds is exempt from contributions, limiting the contribution burden.
- For pension entitlements: Only contributions paid up to the threshold are included in the calculation of the pension amount.
| Year |
General pension insurance |
Miners' pension insurance |
Statutory health insurance |
| West |
East |
West |
East |
Nationwide |
| 2022 |
7.050,00/month |
6.750,00/month |
8.650,00/month |
8.300,00/month |
4.837,50/month |
| 2023 |
7.300,00/month |
7.100,00/month |
8.950,00/month |
8.700,00/month |
4.987,50/month |
| 2024 |
7.550,00/month |
7.450,00/month |
9.300,00/month |
9.200,00/month |
5.175,00/month |
| 2025 |
8.050,00/month |
8.050,00/month |
9.900,00/month |
9.900,00/month |
5.512,50/month |
