Contribution assessment limits 2024

The contribution assessment thresholds and other social security values will rise by around 4 % in 2024, with the increase again being higher in the east than in the west.

The contribution assessment thresholds and other social security values are adjusted at the turn of the year. The wage development underlying the values for 2024 in 2022 was a national average of 4.13 %, i.e. almost one percent higher than in the previous year.

• The contribution assessment ceiling for pension and unemployment insurance will rise by 3,000 euros in the West to 90,600 euros (7,550 euros per month). In the east, it will even rise by 4,200 euros to 89,400 euros (7,450 euros per month).

• The assessment limit for the miners' insurance scheme will rise by 4,200 euros in the west to 111,600 euros (9,300 euros per month). In the east, the limit will rise by a hefty 6,000 euros to 110,400 euros (9,200 euros per month).

• The contribution assessment ceiling for health and long-term care insurance is set uniformly throughout Germany and will rise by EUR 2,250 to EUR 59,850 (EUR 5,175.00 per month). The compulsory insurance limit will increase even more, namely by EUR 2,700, and will then be EUR 69,300 per year (EUR 5,775.00 per month).

The reference value, which is relevant for the minimum contribution assessment basis for voluntary members of statutory health insurance, for example, will increase by EUR 1,680 to EUR 42,420 per year (EUR 3,535 per month) in the old federal states. In the east, it will rise by EUR 2,100 to EUR 41,580 per year (EUR 3,465 per month).