German net salary calculator
What is left of your salary? The calculator shows wage tax, social contributions and your net pay for 2026 and 2025, plus the cost to the employer. Everything runs in your browser.
Your details
Sets the church tax rate and the care insurance split in Saxony.
Average 2.9%. Your fund publishes its rate on its website.
Parents pay no childless surcharge in the care insurance, even when the children are grown up.
Social insurance
Switches off pension and unemployment insurance, picks private health insurance without subsidy and removes the levies.
Employer costs
Each health fund sets its own levy rates; the values shown are examples. Only employers with up to 30 staff pay U1.
Your net pay€2,605.50Your net pay
€2,605.50
a month
| Month | Year | |
|---|---|---|
| Gross | €4,000.00 | €48,000.00 |
| Wage tax | − €524.50 | − €6,294.00 |
| Solidarity surcharge | €0.00 | €0.00 |
| Church tax | €0.00 | €0.00 |
| Health insurance | − €350.00 | − €4,200.00 |
| Care insurance | − €96.00 | − €1,152.00 |
| Pension insurance | − €372.00 | − €4,464.00 |
| Unemployment insurance | − €52.00 | − €624.00 |
| Net | €2,605.50 | €31,266.00 |
Cost to the employer
| Month | Year | |
|---|---|---|
| Gross | €4,000.00 | €48,000.00 |
| Health insurance | €350.00 | €4,200.00 |
| Care insurance | €72.00 | €864.00 |
| Pension insurance | €372.00 | €4,464.00 |
| Unemployment insurance | €52.00 | €624.00 |
| U1 levy (sickness) | €84.00 | €1,008.00 |
| U2 levy (maternity) | €17.60 | €211.20 |
| Insolvency levy | €6.00 | €72.00 |
| Total cost | €4,953.60 | €59,443.20 |
Estimate for a regular monthly salary, wage tax under the BMF's official 2026 algorithm, contributions for 2026. One-off payments, allowances and special cases are not included. Everything is calculated in your browser and nothing is sent. Not tax advice.
Payroll for your GmbH or UG?
Norman runs payroll for the managing director and employees, files the Lohnsteuer-Anmeldung via ELSTER and posts every month to the ledger.
See payrollWhat each line means
Wage tax: the employer withholds it every month and pays it to the tax office. It depends on your tax class, child allowances and the flat-rate insurance deduction. The calculator uses the official algorithm of the Federal Ministry of Finance.
Solidarity surcharge: 5.5% of the wage tax, but only once the annual wage tax exceeds €20,350 (tax class III: €40,700). Just above that it phases in gradually.
Church tax: 8% of the wage tax in Bavaria and Baden-Württemberg, 9% in the other states. Child allowances lower the base.
Health and care insurance: 14.6% plus your fund's additional rate, split half and half between you and your employer. Care costs 3.6%, of which the employer pays 1.8% (1.3% in Saxony). Childless members from 23 pay 0.6 points more. Contributions stop at €5,812.50 a month in 2026.
Pension and unemployment insurance: 18.6% and 2.6%, split half and half, up to €8,450 a month in 2026.
Net: gross minus taxes and your contributions. A real payslip may add deductions such as capital-forming payments or benefits in kind.
What a salary costs the employer
Employer shares: the employer pays its share of health, care, pension and unemployment insurance on top of the gross salary.
U1 and U2 levies: U1 refunds sick pay and applies to employers with up to 30 staff. U2 covers maternity costs and applies to all employers. Each health fund sets its own rates.
Insolvency levy: 0.15% of the pay subject to pension insurance, for almost all private employers.
Minijob and Midijob: up to €603 a month the employer pays flat rates to the Minijob-Zentrale. From €603.01 to €2,000 the transition zone applies: lower contributions for the employee, more for the employer.
FAQ
How much net pay is left from €4,000 gross?
In tax class I, without children or church tax and with the average additional rate of 2.9%, you keep €2,605.50 a month in 2026. €524.50 goes to wage tax and €870.00 to social contributions.
What does an employee on €4,000 gross cost the employer?
About €4,953.60 a month: the gross salary, €846.00 in employer social contributions and €107.60 for the U1, U2 and insolvency levies. Levy rates differ between health funds.
Which tax class am I in?
Single people are in class I, single parents in class II. Married couples and registered partners have IV and IV or choose III and V; III pays off when one partner earns much more. A second job is taxed in class VI (§ 38b EStG).
What is a Midijob?
A job paying €603.01 to €2,000 a month (2026). In this transition zone you pay reduced social contributions that rise with your pay, and the employer pays the rest (§ 20 (2a) SGB IV). Your pension is still based on your full pay.
Does a shareholder-director pay social insurance?
Usually not if they own at least half the shares or can block every decision with a blocking minority. They are then not an employee for social insurance and cover themselves; wage tax still applies. A status determination by the Deutsche Rentenversicherung settles it bindingly (§ 7a SGB IV).
Are my inputs stored?
No. The calculator runs entirely in your browser. Your salary and all other inputs are neither sent nor stored.