What's changing

Decided laws, draft laws and political plans that will change your payslip

Class I0 childrenBEpublic insuranceChange other settings in the calculator →
Now (2026)
€2,333.25
take-home / month
2027 – decided
€2,333.25
€0.00 / month
2027 – incl. draft laws
€2,339.09
+€5.84 / month
+ plans (2028)
€2,321.50
-€11.75 / month

Calculated with your settings from the calculator. Draft laws and plans may still change; the new income tax tariff isn’t published yet, so its effect is estimated.

Decided law passed or value officially setDraft law in parliament, may still changePlan / proposal not yet a bill

Last checked: 10 November 2026. The calculator uses 2026 rules; decided changes are built in when they take effect.

Income tax

planned 2027 / 2028
Draft law

Income tax reform: higher tax-free allowance

€12,348 → €12,564 (2027) → €12,900 (2028)
For you at €3,500.00: +€13.34 / month

Part of a ~€10 bn relief package in two steps. The 42% rate would start at €70,601 taxable income. First reading in October 2026; Bundesrat still pending.

Typical effect: Small relief for most employees – roughly in the low hundreds of euros a year for a single person.
Source: Berliner Zeitung · IHK Heilbronn-Franken / DIHK

Social insurance

1 Jan 2027
Decided

Health insurance contribution ceiling rises

€5,812.50 → €6,375 / month
No change for you with your current settings.

Regular adjustment plus an extra €300/month under the GKV contribution stabilisation law (published 29 July 2026).

Typical effect: Only affects you if you earn more than €5,812.50 a month: health contributions keep rising up to €6,375.
Source: lohn-info.de – SV 2027 · BARMER
planned 1 Jan 2027
Draft law

Pension & unemployment contribution ceiling

€8,450 → €8,850 / month
No change for you with your current settings.

Approved by the cabinet on 7 October 2026 (annual regulation; normally adopted unchanged).

Typical effect: Only relevant above €8,450 a month.
Source: industrie-fachwissen.de (DRV values)
planned 1 Jan 2027
Draft law

Care insurance: higher childless surcharge

+0.6 → +0.9 points; ceiling → €6,375
For you at €3,500.00: -€7.41 / month

Government draft of the care reorganisation law (Pflegeneuordnungsgesetz); Bundestag and Bundesrat pending.

Typical effect: Childless employees aged 23+ would pay 0.3% of gross more – about €10/month at €3,500.
Source: deutschland-rechner.de
2027
Decided

Average health extra contribution stays

2.9%
Not part of the calculation – see note.

Set after the official estimate of 14 October 2026. It’s only a benchmark – each insurer sets its own rate and many already charge more.

Typical effect: Watch for your insurer’s letter in December. If your insurer raises its rate, you may switch insurers.
Source: ms-aktuell

Mini-jobs & minimum wage

1 Jan 2027
Decided

Minimum wage rises

€13.90 → €14.60 / hour
Not part of the calculation – see note.

Set by the minimum wage commission and adopted by regulation.

Typical effect: Full-time at minimum wage: about €121 more gross per month.
Source: Stuttgarter Zeitung
1 Jan 2027
Decided

Mini-job limit rises

€603 → €633 / month
No change for you with your current settings.

Linked to the minimum wage by law (minimum wage × 130 ÷ 3). The transition zone then runs from €633.01 to €2,000.

Typical effect: At €14.60/h a mini-job allows about 43 hours a month.
Source: BARMER – Sozialversicherungswerte 2027
planned 1 Jan 2027
Draft law

Mini-job flat tax up

2% → 5%
No change for you with your current settings.

Agreed by the coalition in July 2026 as part of the income tax reform package; needs Bundestag and Bundesrat.

Typical effect: Usually paid by the employer – but if your contract passes it on to you, a full mini-job costs €31.65 instead of €12.66 a month.
Source: dpa via Ihre-Vorsorge · Berliner Zeitung

Further ahead

2028
Plan / proposal

Pension contribution expected to rise

18.6% → ≈ 20%
For you at €3,500.00: -€17.41 / month

Forecast by the pension insurance; the 2027 draft budget also cuts the federal pension subsidy by €1 bn.

Typical effect: Your share would rise from 9.3% to about 10% – roughly €25/month more at €3,500.
Source: Berliner Zeitung
by 2030
Plan / proposal

Tax classes III/V to be replaced

III/V → IV with factor
Not part of the calculation – see note.

In the coalition agreement; no bill yet. Joint taxation (splitting) itself stays.

Typical effect: Doesn’t change a couple’s annual tax – only how it’s spread across the two monthly payslips.
Source: steuertipps.de
open
Plan / proposal

Full abolition of the solidarity surcharge

—
No change for you with your current settings.

A proposal from within the CDU/CSU, not government policy. The Constitutional Court ruled in March 2025 that the Soli is constitutional.

Typical effect: Only matters for high earners (income tax above €20,350 a year) and on investment income.
Source: Stuttgarter Zeitung
open
Plan / proposal

No more opting out of mini-job pension contributions

3.6% mandatory
No change for you with your current settings.

Recommended by the pension commission; not yet a bill.

Typical effect: Mini-jobbers who opted out would pay 3.6% again (≈ €22 at €603).
Source: AOK Arbeitgeber-Magazin 4/26
How this page is kept up to date. Germany changes most payroll values on 1 January: the tax tariff, contribution ceilings, the minimum wage and the mini-job limit. Health insurers can change their extra contribution in any month. This page and the calculator are reviewed every month and whenever a law is passed; items move from Plan to Draft to Decided as they progress.