What lies ahead for employees and employers in 2026
The new year brings a number of changes that affect both employees and employers – from the minimum wage and travel expenses to social security and pay transparency.
The minimum wage is rising from the current €12.82 to €13.90 per hour. At the same time, the mini-job threshold is being raised from €556 to around €603. This means employees will benefit directly from higher earnings, and you, as an employer, will need to adjust your payslips. SaaS.de automatically takes these changes into account on an hourly basis – the relevant settings are simply entered in the employee’s profile and correctly applied in the payroll.
There are also changes to the commuter allowance. In future, this will be a flat rate of €0.38 per kilometre from the first kilometre onwards – previously, the rate was €0.30 up to 20 km and €0.38 from 21 km onwards. This simplifies payroll processing and provides further relief for many commuters. However, the mileage allowance for travel expenses remains at €0.30 per kilometre.
The ‘Deutschland-Ticket’ is increasing by €5 to €63.00 per month.
The contribution assessment thresholds for social security are rising: for pension insurance, they are increasing to €101,400.00 per year, whilst the thresholds for health and long-term care insurance are changing to €69,750.00 per year.
In addition, from 1 January 2026, the ‘Aktivrente’ (active pension) will be introduced, allowing pensioners to earn up to €2,000.00 per month tax-free. You should also incorporate this change into your systems by creating a corresponding profile, so that the information can be passed on correctly to the payroll departments.
Another important issue in 2026 is the EU Pay Transparency Directive, which is being further implemented in Germany. Companies must make their pay structures more transparent, ensure fair pay and disclose this information from June 2026 onwards. Early implementation is particularly important here, so that you can operate in full compliance with the law from June 2026 onwards. Digital personnel files can provide effective support in this regard.
In addition to these legislative changes, further training is also crucial. Training on digital tools and artificial intelligence, in particular, helps your staff to act in a legally compliant manner, organise processes efficiently and implement new requirements correctly. We support you in incorporating these changes into your programme and thus implementing them automatically.
SaaS.de will also actively support you in the area of further training (practical AI training, updates to employment law or compliance training) from 2026 onwards. This ensures your team is fully prepared – legally compliant, efficient and future-proof.