Gross-Net Salary Calculator 2026
Calculate your net salary for 2026 – including wage tax, solidarity surcharge, church tax and all social contributions. Based on the official calculation formula of Germany's Federal Ministry of Finance.
Breakdown (per month)
| Item | Amount |
|---|---|
| Gross salary | – |
| Wage tax | – |
| Solidarity surcharge | – |
| Church tax | – |
| Pension insurance (employee) | – |
| Unemployment insurance (employee) | – |
| Health insurance (employee) | – |
| Long-term care insurance (employee) | – |
| Social contributions total | – |
| Net | – |
Employer costs
In addition to your gross salary, your employer also pays the employer's share of social insurance. Actual employment costs are therefore higher than your gross salary:
| Employer costs per month | – |
| Employer costs per year | – |
Note: This calculator models statutory health insurance based on the official 2026 wage-tax calculation formula of Germany's Federal Ministry of Finance. It provides an initial estimate and does not replace a binding calculation by your employer, payroll office or tax office. Privately insured individuals, special cases (e.g. short-time work, marginal employment, allowances on file with the tax office) and levies (U1/U2, insolvency levy) are not taken into account. All figures without guarantee.
How is net salary calculated in Germany?
Wage tax and, where applicable, solidarity surcharge and church tax are deducted from gross salary first, followed by the employee's share of social insurance: pension, unemployment, health and long-term care insurance. What remains is the net salary paid into your account.
Social contributions 2026 at a glance
| Insurance | Total rate | Employee share |
|---|---|---|
| Pension insurance | 18.6% | 9.3% |
| Unemployment insurance | 2.6% | 1.3% |
| Health insurance | 14.6% + surcharge | 7.3% + half the surcharge |
| Long-term care insurance | 3.6% | 1.8% (+ surcharges/discounts) |
2026 contribution ceilings: €101,400 p.a. (pension/unemployment insurance), €69,750 p.a. (health/long-term care insurance).
Frequently asked questions
- Why does my actual net pay differ from my payslip?
- The calculator models the standard case of someone in the statutory insurance system. Individually registered ELStAM allowances, benefits in kind such as a company car, occupational pension contributions, short-time work or a second job all change the result. Your employer's payslip is always the binding figure.
- Which tax class combination is right for a married couple?
- The annual tax bill is identical in every combination – IV/IV, III/V and IV/IV with a factor merely distribute it differently across the year. III/V leaves the higher earner with more each month but frequently ends in a back payment. The annual tax return settles the difference either way.
- What is the additional health insurance contribution?
- On top of the general rate of 14.6%, every health insurance fund charges its own additional contribution. The calculator defaults to the 2026 average of 2.9%, split equally between employer and employee. Your fund will tell you its actual rate – the gap between the cheapest and the most expensive fund runs to several hundred euros a year.
- How much is church tax?
- 8% of wage tax in Bavaria and Baden-Württemberg, 9% in all other federal states. The base is therefore not your gross salary but the wage tax already calculated. If you leave the church it stops from the following month.
- Does the calculator handle private health insurance?
- No. Private premiums depend on the individual policy, the age at entry and health status, and cannot be calculated generically. The calculator assumes statutory health and long-term care insurance throughout.
Sources and further reading
- BMF-Lohn- und Einkommensteuerrechner The official calculator of the Federal Ministry of Finance. It follows the same official payroll algorithm as this one and is the natural cross-check.
- § 32a EStG The income tax scale in full: basic allowance, progression zones and top rate.
- § 39b EStG Governs how the employer withholds wage tax from ongoing pay.
- § 38b EStG Defines the six tax classes and who belongs in which.
- § 241 SGB V The general statutory health insurance contribution rate of 14.6%.
- GKV-Spitzenverband Overview of the fund-specific additional contributions – look up your own health insurer's rate here.
- Deutsche Rentenversicherung Contribution ceilings and the annual social insurance parameters.
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