Calculators 2027

Calculators 2027: what changes for German salaries

Every calculator that already uses the 2027 figures, and the main changes compared with 2026 at a glance. Provisional figures are marked as such.

These calculators already use 2027

What changes in 2027 compared with 2026

Figures for 2026 and 2027 compared
Figure20262027Status
Statutory minimum wage€13.90 per hour€14.60 per hourofficial
Mini-job threshold (Geringfügigkeitsgrenze)€603 per month€633 per monthofficial
Transition zone (Midijob)€603.01 to €2,000€633.01 to €2,000official
Basic tax-free allowance€12,348 per year€12,564 per yeardraft
Child allowance incl. BEA per child€9,756 per year€10,056 per yeardraft
42% top rate from€69,879€70,601draft
Solidarity surcharge exemption (wage tax)€20,350 per year€20,350 per yearunchanged
Contribution ceiling, health and long-term care€69,750 per year€76,500 per yeardraft
Contribution ceiling, pension and unemployment€101,400 per year€106,200 per yeardraft
Average health insurance top-up rate2.9%2.9%unchanged
Pension insurance rate18.6%18.6%estimate
Long-term care insurance rate3.6%3.6%unchanged
Unemployment insurance rate2.6%2.6%unchanged

The table reads every figure straight from the parameters the calculators compute with. Anything not yet final is shown as a draft or an estimate.

More net pay in 2027?

Example: €50,000 gross a year, tax class I, no children, statutory health insurance at the average top-up rate. In 2026 that leaves €2,694.84 net a month, in 2027 an expected €2,695.59. That is €0.75 more a month.

For your own figures, use the 2027 net salary calculator.

Frequently asked questions about 2027

What is the minimum wage in Germany in 2027?
The statutory minimum wage rises to €14.60 an hour on 1 January 2027 (Fifth Minimum Wage Adjustment Ordinance). In 2026 it is €13.90.
What is the mini-job threshold in 2027?
The mini-job threshold is tied to the minimum wage: minimum wage times 130 divided by 3, rounded up to full euros. For 2027 that gives €633 a month instead of €603, so the transition zone (Midijob) runs from €633.01 to €2,000.
Are the 2027 figures already official?
Not all of them. The minimum wage and the mini-job threshold are fixed. Others, such as the income tax schedule, the contribution ceilings or the average health top-up rate, are decided or announced in the autumn. The table above shows for each figure whether it is official or still a draft, and the calculators are updated as soon as the final numbers are out.
When do the new figures apply?
As a rule from 1 January 2027, i.e. from the first January payslip. Until then the regular calculators keep using the 2026 figures.
What happens to this page in January?
Once 2027 has started and the figures are final, the regular calculators switch to 2027. The preview pages then redirect to them, so bookmarks keep working.

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