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Everything that changes for German pay on 1 January 2027 in one place: the statutory minimum wage, the minijob earnings limit it produces, the midijob band, and the social-insurance contribution ceilings. Enter your own monthly pay to see the euro difference — and see at a glance which 2027 figures are already law and which are still arithmetic on an ordinance nobody has made yet.
Minimum wage 2027
€14.60
Minijob limit 2027
€633
Same hours, per month
+€30.22
Room under the new limit
€33
A minijobber earning €600 a month at the minimum wage works 43.17 hours. Those same hours are worth €630.22 from 1 January 2027 — €30.22 more a month, €362.59 a year — and the minijob limit rises from €603 to €633, leaving €33 of room against today's pay. Both figures are already law; the contribution ceilings further down are not yet.
Source: FinCalc server-rendered example using the same formulas as the interactive calculator.
Gross pay per month, before tax and social contributions. In a minijob this is simply what you are paid.
On 1 January 2027
Those 43.17 hours a month are worth 630,22 € from 1 January 2027, against 600,00 € today — 30,22 € more a month, 362,59 € more a year.
Same hours in 2027
630,22 €
Enacted
Pay change
30,22 €
Per month
Room under the 2027 limit
2,78 €
Against the 633 € limit
Extra health contribution (you)
0,00 €
Projected
| Figure | 2026 | 2027 |
|---|---|---|
| Hourly wage | 13,90 € | 14,60 € |
| Minijob limitEnacted | 603 € | 633 € |
| Midijob band | 603,01 € – 2.000 € | 633,01 € – 2.000 € |
| Health-insurance ceiling, per monthProjected | 5.812,50 € | 6.375,00 € – 6.412,50 € |
| Your band | Minijob | Minijob |
Every figure with its 2026 value, its 2027 value, the difference, and — the part most tables leave out — whether that 2027 value is settled law or a projection of an ordinance that has not been made yet.
| Figure | 2026 | 2027 | Change | Status |
|---|---|---|---|---|
| Statutory minimum wage, per hourMiLoV5 § 1 Nr. 2, promulgated 7 November 2025. No further ordinance is pending. | €13.90 | €14.60 | +€0.70 (5.04%) | Enacted |
| Minijob earnings limit, per monthDerived from the minimum wage under § 8 Abs. 1a SGB IV and gazetted by BMAS on 20 November 2025. | €603 | €633 | +€30 | Enacted |
| Minijob earnings limit, per yearTwelve times the monthly limit. Unforeseeable overruns are permitted in up to two months of a twelve-month window, so this is not an absolute annual cap. | €7,236 | €7,596 | +€360 | Enacted |
| Midijob band (Übergangsbereich), per monthThe upper limit is a fixed euro amount in § 20 Abs. 2 SGB IV and is not indexed. Faktor F, which sets the reduced contribution inside the band, is re-derived each January and the 2027 value is not yet known. | €603.01–€2,000.00 | €633.01–€2,000.00 | +€30 on the lower bound only | Enacted |
| Health-insurance contribution ceiling, per monthOrdinary wage indexing plus the enacted €3,600 a year (€300 a month) uplift. Published as a range because the statutory 450-euro rounding flips at a wage factor of 4.5161 %. | €5,812.50 | €6,375–€6,412.50 | +€562.50 to +€600 | Projected |
| Versicherungspflichtgrenze (general JAEG), per yearIncludes the same €3,600 uplift under the new § 6 Abs. 6 Satz 4 SGB V. Stable at €84,600 across the whole 4.2%–4.6% wage-factor band. A separate grandfathered tier (new § 6 Abs. 8 SGB V) applies to people already privately insured on 31 December 2026 and is projected at €81,000. | €77,400 | €84,600 | +€7,200 | Projected |
| Pension contribution ceiling, per yearOrdinary wage indexing only. The extraordinary uplift does not apply here — § 159 SGB VI was not amended, and reports of a +€300 a month step on the pension ceiling are wrong. | €101,400 | €106,200 | +€4,800 | Projected |
| Long-term care contribution ceiling, per monthUnder enacted law only, § 55 Abs. 2 SGB XI still points at the JAEG in § 6 Abs. 7 SGB V, which was deliberately left out of the uplift — so the care ceiling would fall €3,600 a year below the health ceiling, the first such divergence. If the pending Pflegeneuordnungsgesetz (PNOG) passes, it would instead sit above the health ceiling at around €7,050 a month. | €5,812.50 | €6,075–€6,112.50 (contested) | Depends on legislation not yet passed | ProjectedContested |
Free to quote with attribution to FinCalc and a link to this page.
Germany's statutory minimum wage rises to €14.60 an hour on 1 January 2027, up from €13.90 — a 5.04% step that is already law in the promulgated Fifth Minimum Wage Adjustment Ordinance (MiLoV5), and 13.88% above the €12.82 rate that applied from 2024.
The minijob earnings limit rises from €603 to €633 a month on 1 January 2027 — €30 more a month, or €7,596 a year instead of €7,236.
Germany's minijob limit is not a policy choice but a formula: § 8 Abs. 1a SGB IV sets it at the minimum wage times 130 divided by 3, rounded up to a whole euro, so the 2027 minimum wage of €14.60 × 130 ÷ 3 = €632.67 is gazetted as a €633 limit.
A higher minimum wage buys slightly fewer minijob hours: the limit covers 43.38 hours a month at €13.90 in 2026 but only 43.36 hours at €14.60 in 2027, so someone already at the limit has to drop about 1.5 minutes a month to stay under €633.
The German midijob band moves at the bottom only: €633.01 to €2,000.00 in 2027 against €603.01 to €2,000.00 in 2026, because the €2,000.00 upper limit is a fixed amount in § 20 Abs. 2 SGB IV and is not indexed to the minimum wage.
Germany's health-insurance contribution ceiling is projected at €76,500–€76,950 a year for 2027 (€6,375–€6,412.50 a month): the enacted GKV-Beitragssatzstabilisierungsgesetz adds a one-off €3,600 a year on top of ordinary wage indexing, and that extraordinary step does not apply to the pension contribution ceiling, which is projected at €106,200. (projected — the 2027 ordinance is not yet made)
Two of the changes on 1 January 2027 are settled law and two are arithmetic. Keeping them apart is the whole point of this page, so every figure above carries its own label rather than one disclaimer at the bottom.
The minimum wage is set by ordinance. MiLoV5 was promulgated on 7 November 2025 (BGBl. 2025 I Nr. 268) following the unanimous recommendation of the Mindestlohnkommission of 27 June 2025, and its § 1 names both steps at once: €13.90 from 2026 and €14.60 from 2027. The 2027 rate is not waiting on a further instrument.
The minijob limit follows automatically. § 8 Abs. 1a SGB IV defines it as the minimum wage × 130 ÷ 3, rounded up to a whole euro — 130/3 being the monthly equivalent of ten weekly hours. That gives €13.90 → €603 and €14.60 → €633, exactly the figures BMAS gazetted on 20 November 2025. The annual figure of €7,596 is twelve times the monthly one, though unforeseeable overruns are permitted in up to two months of any twelve-month window, so it is not an absolute annual cap.
The contribution ceilings are projections. They are set each year by the Sozialversicherungs-Rechengrößenverordnung, which for 2027 did not exist when these figures were verified — BMAS normally drafts it in September, with cabinet in October and the Bundesrat in November. The ordinance indexes on the change in gross wages per employee in 2025 (§ 68 Abs. 2 Satz 1 SGB VI), a figure that is not yet fixed; published estimates cluster at 4.2%–4.6%. Applying that band to the statutory rounding rules gives €84,600 for the Versicherungspflichtgrenze and €106,200 for the pension ceiling across the whole band, but only a range of €76,500–€76,950 for the health ceiling, because the rounding to multiples of €450 flips at a wage factor of 4.5161 %. That is why the health ceiling is published here as a range and not as a single number.
The extraordinary uplift applies to health insurance only. The GKV-Beitragssatzstabilisierungsgesetz (BGBl. 2026 I Nr. 228, issued 29 July 2026) adds €3,600 a year — €300 a month — to the health contribution ceiling under the new § 223 Abs. 4 SGB V and to the general Versicherungspflichtgrenze under the new § 6 Abs. 6 Satz 4 SGB V. It does not touch § 159 SGB VI, so the pension ceiling gets ordinary indexation and nothing more. Although the ministry calls the step “einmalig”, the explanatory memorandum says the threshold is raised permanently and later years index off the raised base, so the level shift carries forward.
Two further consequences are easy to miss. From 2027 the health ceiling is set separately from the special Jahresarbeitsentgeltgrenze it used to equal, so any calculation that keeps treating them as the same number breaks on 1 January. And there are now three JAEG tiers rather than one: the general figure (€84,600 projected), the special figure for the 2002 private-insurance cohort, and a new grandfathered tier under § 6 Abs. 8 SGB V for people already privately insured on 31 December 2026, projected at €81,000.
This one is genuinely unresolved, and several payroll sources state it wrongly. Under enacted law, § 55 Abs. 2 SGB XI pegs the care ceiling to the Jahresarbeitsentgeltgrenze in § 6 Abs. 7 SGB V — which was deliberately left out of the uplift — so the care ceiling would land at €6,075–€6,112.50 a month, €3,600 a year below the health ceiling and the first divergence between the two. It would peg the care ceiling to the general JAEG from 1 Jan 2027 — above EUR 7,000 a month, i.e. ABOVE the health ceiling instead of EUR 3,600 a year below it. Because that bill had not passed, no single 2027 care ceiling is quoted anywhere on this page.
Values verified 2026-08-01 (1 January 2026 values against 1 January 2027 values). Data table version v2026-08-01. The 2027 contribution ceilings will be replaced with the gazetted figures once the Sozialversicherungs-Rechengrößenverordnung 2027 is made.
€14.60 gross an hour from 1 January 2027, up from €13.90 in 2026 — a rise of €0.70 an hour, or 5.04%. Both steps come from the same instrument, the Fifth Minimum Wage Adjustment Ordinance (MiLoV5), which was promulgated on 7 November 2025 and already names the 2027 rate. Nothing further has to be passed for it to take effect.
€633 a month, up from €603 — €30 more a month and €360 more a year (€7,596 instead of €7,236). BMAS gazetted both figures in the Bundesanzeiger on 20 November 2025, so the 2027 limit is published law rather than a forecast.
Because § 8 Abs. 1a SGB IV defines it as a calculation, not a policy number: the minimum wage multiplied by 130, divided by three, rounded up to a whole euro. €14.60 × 130 ÷ 3 = €632.67, which rounds up to €633. The 130/3 comes from ten weekly hours (10 × 52 ÷ 12 = 43.33 hours a month), which is the working week the limit is designed around.
Not quite. The limit rises by €30 but the hourly rate rises too, and the limit is rounded up to whole euros while the wage is not. At €13.90 the €603 limit covers 43.38 hours a month; at €14.60 the €633 limit covers only 43.36 hours. Someone working the 2026 maximum would earn €633.37 in 2027 on unchanged hours — €0.37 over — so about 1.5 minutes a month have to come off.
No. The band becomes €633.01 to €2,000.00 in 2027, against €603.01 to €2,000.00 in 2026. Only the lower bound moves, because it is defined as the minijob limit plus one cent. The €2,000.00 top of the band is a fixed euro amount written into § 20 Abs. 2 SGB IV, is not indexed to the minimum wage, and no enacted or pending law changes it for 2027. One caveat for anyone inside the band: Faktor F, which sets the reduced contribution, is re-derived every 1 January and the 2027 value is not yet known.
Projected at €76,500–€76,950 a year — €6,375–€6,412.50 a month — against €69,750 (€5,812.50 a month) in 2026. The reason it is a range and not a number: the mechanism is enacted (the GKV-Beitragssatzstabilisierungsgesetz adds a one-off €3,600 a year, €300 a month, on top of ordinary indexation) but the euro amount depends on a wage factor for 2025 that BMAS has not yet fixed. Estimates cluster at 4.2%–4.6%, and the statutory rounding to multiples of €450 flips the answer at 4.5161 %.
No, and this is the single most common error in circulation. The extraordinary uplift lives in the new § 223 Abs. 4 SGB V and the new § 6 Abs. 6 Satz 4 SGB V — both health insurance. § 159 SGB VI, which governs the pension ceiling, was not amended. The pension ceiling still rises for 2027, but only by ordinary wage indexing: projected at €106,200 a year, €8,850 a month, against €101,400 in 2026.
Nothing at all below €5,812.50 a month — pay under the old ceiling is unaffected. Above it, contributions apply to more of the salary. On the €300 a month that the extraordinary step alone adds, at an illustrative combined rate of 17.1 % split evenly, the employee pays about €25.65 a month more (€307.80 a year) and the employer the same again. Someone on €6,000 a month pays roughly €16.03 more a month. The 2027 contribution rates themselves are not yet set, so treat the rate as an assumption.
These figures are free to quote, republish, and build on — please credit FinCalc and link back so readers can re-run the numbers themselves. Data last verified August 1, 2026.
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