{"id":4006,"date":"2026-03-24T13:36:50","date_gmt":"2026-03-24T13:36:50","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4006"},"modified":"2026-09-07T08:47:32","modified_gmt":"2026-09-07T08:47:32","slug":"contribution-assessment-limit","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/beitragsbemessungsgrenze-bbg\/","title":{"rendered":"Contribution assessment ceiling BBG"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>Contribution assessment limit (BBG)<\/strong> is the legally established income threshold up to which contributions to the Social security are calculated. Earnings above the respective Contribution assessment ceiling are not additionally taken into account for the calculation of contributions.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is Contribution assessment ceiling?<\/h2>\n\n  <p>Social security contributions are generally calculated on the basis of the contribution-liable Arbeitsentgelt. The Contribution assessment ceiling limits the amount of remuneration used for the contribution calculation.<\/p>\n\n  <p>If the contributory remuneration exceeds the relevant annual contribution assessment ceiling, no additional contributions are levied on the portion of the remuneration exceeding it for the respective branch of insurance.<\/p>\n<\/section>\n\n<section id=\"grenzen\">\n  <h2>What Beitragsbemessungsgrenzes are there?<\/h2>\n\n  <p>Different Beitragsbemessungsgrenzen apply in Social security. For the year 2026, they are:<\/p>\n\n  <ul>\n    <li><strong>Sickness and Long-term care insurance:<\/strong> 5,812.50 euros per month or 69,750 euros per year<\/li>\n    <li><strong>General pension and Unemployment insurance:<\/strong> \u20ac8,450 per month or \u20ac101,400 per year<\/li>\n    <li><strong>Miners' insurance fund Pension insurance:<\/strong> 10,400 euros a month or 124,800 euros a year<\/li>\n  <\/ul>\n\n  <p>The Beitragsbemessungsgrenzen are adjusted regularly. Therefore, the value applicable for the respective calendar year is always decisive for billing.<\/p>\n<\/section>\n\n<section id=\"abgrenzung\">\n  <h2>Contribution assessment ceiling and compulsory insurance threshold \u2013 what is the difference?<\/h2>\n\n  <p>The <strong>Contribution assessment ceiling<\/strong> determines up to what level of income Social security contributions is calculated.<\/p>\n\n  <p>The <strong>mandatory insurance threshold<\/strong>, also known as the compulsory insurance threshold, primarily concerns the question of whether an employee is subject to compulsory insurance in the statutory health insurance scheme based on their regular annual earnings. Both limit values therefore fulfil different functions.<\/p>\n<\/section>\n\n<section id=\"lohnabrechnung\">\n  <h2>Connection to the Payroll<\/h2>\n\n  <p>The Contribution assessment ceiling is used in the <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> taken into account when determining the Social security contributions attributable to the Remuneration.<\/p>\n\n  <p>In this context, there is also the <a href=\"\/en\/glossary\/gross\/\">gross social security salary<\/a> as well as the division into <a href=\"\/en\/glossary\/employers-share-employees-share\/\">Employer and Employee contribution<\/a>.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/social-insurance\/\">Social security<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/gross\/\">gross social security salary<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4006","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4006"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}