Information Oberfinanzdirektion Baden-Württemberg

Income tax deduction from January 2026

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Employees with private health and long-term care insurance

What happened?

From January 2026, the so-called minimum pension lump sum of EUR 1,900 in tax classes 1, 2, 4, 5 and 6 and EUR 3,000 in tax class 3 will no longer apply. For employees with private health and long-term care insurance, the employer will be informed electronically about the insurance contributions to be taken into account for the first time for the January 2026 payroll. These will be taken into account in payroll accounting.

Due to technical difficulties at the Federal Central Tax Office (BZSt), the provision of data on private health and long-term care insurance contributions did not work for a small number of employers. However, this data is necessary so that the LBV can calculate the wage tax correctly as of January 1, 2026.

For employees with statutory health and long-term care insurance, the contributions are automatically taken into account by the employer's payroll accounting program, both now and in the future.

Who is affected?

Employees with private health insurance, civil servants. Judges and pension recipients.

Do I have to do anything?

NO.

Very important:

  • Do not send any letters or certificates to the employer
  • Do not send any letters or certificates to the tax office. (The tax office cannot do anything.)

What is the consequence?

As long as the data is missing, the employer cannot take the insurance contributions into account to reduce tax.

This means

  • More income tax is deducted

  • The net income is temporarily lower

What happens next?

  • The BZSt is working on rectifying the fault.
  • The employer, e.g. the State Office for Salaries and Pensions, cannot intervene and does not know when the fault will be rectified; this also applies to the tax office.
  • Please do not make any inquiries to the employer because the employer cannot rectify the problem in this case; this also applies to the tax office.

As soon as the data is available:

  • It will be corrected retroactively.
  • You will receive a refund of the excess income tax paid.
  • Your net income will then increase accordingly in the following months.

It is therefore not necessary to call your employer, tax office or insurance company.