A sourced payroll calculator for the EU
Gross, net
or the total cost?
Type any one of the three and we fill in the other two, for all 27 member states, under each country’s 2026 rules. Every line names its legal rate, its source and how far it was checked.
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Germany, per month
Of every 100 the employer spends
Of the next 100 of gross, 51.74 reaches the employee. Headline top income-tax rate in Germany: 45% above €277,826 (+5.5% Soli). Marginal and effective rates differ from it.
| Line | Legal rate | Amount |
|---|---|---|
| Gross salary | €4,747 | |
| Health insurance (KV) incl. half of the 2.9% fund add-on7.3% + 1.45% Sozialversicherungs-Rechengrößen 2026 · Programmablaufplan Lohnsteuer 2026 (Anlage 1, final 12 Nov 2025) | 7.3% + 1.45% | − €415.38 |
| Pension insurance (RV)9.3% Sozialversicherungs-Rechengrößen 2026 · Programmablaufplan Lohnsteuer 2026 (Anlage 1, final 12 Nov 2025) | 9.3% | − €441.49 |
| Unemployment insurance (AV)1.3% Programmablaufplan Lohnsteuer 2026 (Anlage 1, final 12 Nov 2025) | 1.3% | − €61.71 |
| Long-term care insurance (PV) incl. childless surcharge1.8% + 0.6% Beitragssatz Pflegeversicherung 2026 · Programmablaufplan Lohnsteuer 2026 (Anlage 1, final 12 Nov 2025) | 1.8% + 0.6% | − €113.93 |
| Wage tax (Lohnsteuer), class I§ 32a EStG 2026 tariff (14%–45%) Programmablaufplan Lohnsteuer 2026 (Anlage 1, final 12 Nov 2025) · § 32a EStG – income tax tariff from 2026 | § 32a EStG 2026 tariff (14%–45%) | − €714.67 |
| Net take-home | 63.20% of gross | €3,000 |
| Health insurance (KV), employer share7.3% + 1.45% Sozialversicherungs-Rechengrößen 2026 | 7.3% + 1.45% | + €415.38 |
| Pension insurance (RV), employer share9.3% Sozialversicherungs-Rechengrößen 2026 | 9.3% | + €441.49 |
| Unemployment insurance (AV), employer share1.3% Programmablaufplan Lohnsteuer 2026 (Anlage 1, final 12 Nov 2025) | 1.3% | + €61.71 |
| Long-term care insurance (PV), employer share1.8% Beitragssatz Pflegeversicherung 2026 | 1.8% | + €85.45 |
| Maternity levy U2 (TK rate)0.44% Umlagesätze U1 und U2 2026 | 0.44% | + €20.89 |
| Insolvency levy U30.15% Insolvenzgeldumlage 2026 | 0.15% | + €7.12 |
| Employer cost | €5,779 |
Where the employer’s €5,779 goes
Wage tax follows the BMF PAP 2026, which bases the Vorsorgepauschale on the full wage (also in the Übergangsbereich).
Employer accident insurance (Berufsgenossenschaft) is not included.
Not included: Private health insurance (PKV) instead of statutory health insurance; Minijob (≤ €603 a month) flat-rate employer levies; Joint assessment of married couples (classes III/V and IV are withholding splits; the factor method is not included); Aktivrente (€2,000 a month tax-free past the statutory retirement age) and contribution rules for employees above retirement age; Employer accident insurance (Berufsgenossenschaft), which depends on sector and hazard class; Other ELStAM allowances (commuting, high work expenses) and the extra single-parent relief from the 2nd child; Church-tax caps (Kappung) and the minimum church tax in some Länder.
A calculation under general rules, not individual tax advice.
The same gross elsewhere, single, per month
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