Operands concerning social security for 2026
| Reference value - § 18 SGB IV – in EUR | Contribution assessment ceiling in EUR | ||
|---|---|---|---|
| Health- and Long-term care insurance | |||
|
Entire Federal Republic |
3,955.00 / month 47,460.00 / year |
5,812.50 / month 69,750.00 / year |
|
| Pension- and unemployment insurance | |||
|
All States of Germany |
3,955.00 / month 47,460.00 / year |
8,450.00 / month 101,400.00 / year |
|
| Seafarers' special fund | |||
|
All States of Germany |
8,450.00 / month 101,400.00 / year |
||
| Accident insurance: maximum annual income | |||
|
Maximum annual income (per employee) |
96,000.00 EUR |
||
| Annual earning limit | |||
|
General limit |
77,400.00 EUR |
||
| On-board catering– catering rates | |||
|
Full catering monthly |
348.00 EUR |
||
|
Lunch and dinner each monthly |
138.00 EUR |
||
|
Breakfast monthly |
72.00 EUR |
||
| Current exchange rate for non-German seafarers on GIS ships (§ 17a SGB IV) | |||
|
Reference rate ECB October 2025 |
valid 1.1.-31.3.2026 |
1 USD = 0.8598 |
1 € = 1.163 USD |
|
Reference rate ECB July 2025 |
valid 1.10.-31.12.2025 |
1 USD = 0.8564 |
1 € = 1.1677 |
|
Reference rate ECB April 2025 |
valid 1.7.-30.9.2025 |
1 USD = 0.8917 € |
1 € = 1.1214 USD |
Status 19.12.2025; errors and omissions excepted.