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Social Security

What is Contribution Assessment Ceiling?

From a certain salary onward, you no longer pay higher social security contributions. For pension insurance, the ceiling is €8,450 gross (2026) – everything above that is contribution-free.

The contribution assessment ceiling is good news for high earners: from a certain salary onward, social security contributions stop rising. If you earn €10,000 gross per month, you only pay pension contributions on €8,450 – the rest is contribution-free. Compared to a proportional calculation, that saves you around €145 per month.

The current thresholds for 2026: for pension and unemployment insurance, the ceiling is €8,450 per month (West) or €8,050 (East). For health and long-term care insurance, it's €5,812.50. Important: the mandatory insurance threshold (€6,150 per month) determines whether you can switch to private health insurance.

But watch out: the cap has downsides too! Your pension entitlements are capped as well. Whether you earn €8,450 or €15,000, you acquire a maximum of 2.09 earnings points per year. That means a pension gap in old age that you should close privately. For every €1,000 you earn above the threshold, you later miss out on about €50 in monthly pension.

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