The Minimum Wage Commission has once again proposed an increase in the statutory minimum wage to the federal government. According to the proposal, this increase is to come into effect in two stages, starting in 2026 and 2027. The Federal Cabinet followed the Commission’s recommendation and decided on a gradual increase in the statutory minimum wage. This means that the statutory minimum wage will rise to € 13.90 gross per hour in 2026. A further increase to € 14.60 gross per hour will follow on 1 January 2027. The statutory minimum wage applies to all employees over the age of 18.

Unemployed persons, social assistance recipients, school leavers, mini-jobbers and single housewives/househusbands who work as extras or minor actors in the film and television industry can thus earn up to € 603 or € 633 in 2027 without paying social security contributions. Only when their earnings exceed this limit do these individuals become subject to social security contributions. Other groups of people, such as school pupils, students, freelancers, self-employed persons and civil servants with private insurance, can also continue to be exempt from social security contributions above € 603 gross per month, provided that appropriate proof of status is submitted. For full pensioners and part-time or full-time employees, everything remains as before.