Germany salary calculator 2026
Work out take-home pay in Germany for 2026 from your gross salary, find the gross needed for a target net, or see what a hire really costs. Every deduction is shown step by step.
Defaults to your region. Switch to compare any other scale.
2026 rules for statutory insured employees. Child allowances, which reduce solidarity surcharge and church tax, are not applied; tax classes V and VI and private health insurance are not covered.
Result
€2,605.50
Net pay per month
Gross €4,000.00 · employer cost €4,846.00
- Gross pay (per month)€4,000.00
- Wage tax (Lohnsteuer)−€524.50
- Pension insurance (9.3%)−€372.00
- Unemployment insurance (1.3%)−€52.00
- Health insurance (7.3% + half the additional rate)−€350.00
- Long-term care insurance−€96.00
- Total employee deductions−€1,394.50
- Net pay (per month)€2,605.50
- + Pension insurance (9.3%)+€372.00
- + Unemployment insurance (1.3%)+€52.00
- + Health insurance (7.3% + half the additional rate)+€350.00
- + Long-term care insurance+€72.00
- Total employer cost (per month)€4,846.00
- Vorsorgepauschale (flat-rate social security deduction for wage tax) (per year)€9,672.00
- Taxable income (per year)€37,062.00
- Effective deduction rate34.9%
- Tax year2026
Rules used
2026 rules for statutory insured employees. Child allowances, which reduce solidarity surcharge and church tax, are not applied; tax classes V and VI and private health insurance are not covered.
Step-by-step breakdown
| Item | Rate | Base per year | Per month | Per year |
|---|---|---|---|---|
| Gross pay | €4,000.00 | €48,000.00 | ||
| − Wage tax (Lohnsteuer) | €37,062.00 | €524.50 | €6,294.00 | |
| − Pension insurance (9.3%) | 9.3% | €48,000.00 | €372.00 | €4,464.00 |
| − Unemployment insurance (1.3%) | 1.3% | €48,000.00 | €52.00 | €624.00 |
| − Health insurance (7.3% + half the additional rate) | 8.75% | €48,000.00 | €350.00 | €4,200.00 |
| − Long-term care insurance | 2.4% | €48,000.00 | €96.00 | €1,152.00 |
| = Net pay | €2,605.50 | €31,266.00 | ||
| + Pension insurance (9.3%) | 9.3% | €48,000.00 | €372.00 | €4,464.00 |
| + Unemployment insurance (1.3%) | 1.3% | €48,000.00 | €52.00 | €624.00 |
| + Health insurance (7.3% + half the additional rate) | 8.75% | €48,000.00 | €350.00 | €4,200.00 |
| + Long-term care insurance | 1.8% | €48,000.00 | €72.00 | €864.00 |
| = Total employer cost | €4,846.00 | €58,152.00 |
About this tool
Employees pay half of the social contributions: pension 9.3% and unemployment 1.3% (up to €8,450 a month), health 7.3% plus half of the fund's additional rate (average 2.9%) and long-term care 1.8% (+0.6% if childless and 23 or older, −0.25% per child from the 2nd to the 5th) up to €5,812.50 a month. Wage tax follows the 2026 tariff (§32a EStG, basic allowance €12,348) after the employee lump sum €1,230, special expenses €36 and the Vorsorgepauschale; tax class III uses income splitting. Solidarity surcharge of 5.5% applies only above €20,350 of annual wage tax; church tax is 8% (Bavaria, Baden-Württemberg) or 9% of wage tax.
The employer pays the other half: pension 9.3%, unemployment 1.3%, health 7.3% plus half of the additional rate, and long-term care 1.8% (1.3% in Saxony). Contribution ceilings are the same as for the employee. Pay-as-you-go levies U1/U2, the insolvency levy and accident insurance vary by insurer and sector and are not included.
2026 rules for statutory insured employees. Child allowances, which reduce solidarity surcharge and church tax, are not applied; tax classes V and VI and private health insurance are not covered.
Formula
Net = Gross − income tax − employee social contributionsEmployer cost = Gross + employer contributionsNet → gross: solve Net(Gross) = target by bisection
How it is calculated
- Choose the country (each has its own page and tax year).
- Pick gross → net, net → gross or employer budget, then enter the amount per month or per year.
- Set personal options such as dependants, tax class, region or state.
- Read the step-by-step breakdown of every tax and contribution, plus the total employer cost.
Questions
How is net salary calculated in Germany?
Employees pay half of the social contributions: pension 9.3% and unemployment 1.3% (up to €8,450 a month), health 7.3% plus half of the fund's additional rate (average 2.9%) and long-term care 1.8% (+0.6% if childless and 23 or older, −0.25% per child from the 2nd to the 5th) up to €5,812.50 a month. Wage tax follows the 2026 tariff (§32a EStG, basic allowance €12,348) after the employee lump sum €1,230, special expenses €36 and the Vorsorgepauschale; tax class III uses income splitting. Solidarity surcharge of 5.5% applies only above €20,350 of annual wage tax; church tax is 8% (Bavaria, Baden-Württemberg) or 9% of wage tax.
How much does an employee cost the employer in Germany?
The employer pays the other half: pension 9.3%, unemployment 1.3%, health 7.3% plus half of the additional rate, and long-term care 1.8% (1.3% in Saxony). Contribution ceilings are the same as for the employee. Pay-as-you-go levies U1/U2, the insolvency levy and accident insurance vary by insurer and sector and are not included.
Can I work out the gross salary from a net amount?
Yes. Choose “Net → gross”: the calculator searches for the gross salary whose deductions leave exactly your net amount, then shows the full breakdown. “Employer budget” does the same starting from the total cost.
Which tax year and rules does the calculator use?
2026 rules for statutory insured employees. Child allowances, which reduce solidarity surcharge and church tax, are not applied; tax classes V and VI and private health insurance are not covered.