How the gross to net salary calculator (germany) 2026 works
Net pay from gross pay under German payroll rules: wage tax (official 2026 program flow), solidarity surcharge, church tax and social security – for all tax classes, with children and the health fund's additional rate. Also works backwards: the gross pay needed for a target net pay. For statutory insurance from €2,000 gross (below that the Midijob transition zone applies).
- Net salary per month€2,333.25of €3,500 gross, tax class I
- Taxes€405.50wage tax, Soli and church tax
- Social security€761.25pension, health, care and unemployment
Gross salary per month€3,500
- Net salary per month€2,333.25
- Taxes€405.50
- Pension insurance (9.3 %)€325.50
- Health and care insurance€390.25
- Unemployment insurance (1.3 %)€45.50
- Netto
- Net salary per month: €2,333.25
- Brutto
- Gross salary per month: €3,500
- Taxes
- €405.50
- Social security
- €761.25
- 1The employer computes wage tax with the official program flow: yearly pay of €42,000 minus flat allowances and the social security allowance, taxed at class I rates – €405.50 a month.
- 2Soli only applies to high wage tax (€0.00); church tax is 8 or 9 % of wage tax (€0.00). Child allowances lower only these two.
- 3Social security (employee share): pension 9.3 % (€325.50), health 7.3 % + half the additional rate (€306.25), care €84.00, unemployment 1.3 % (€45.50).
- 4That leaves €2,333.25 net – 66.66% of gross, €27,999 a year.
Working backwards: from the goal to the input
- What gross salary do I need?Here you set the goal, for example Net salary per month €2,500. Fixed: Tax class I (single). The calculator looks for the value of Gross salary per month at which the calculation hits exactly this goal: €3,804.80 (rounded up to the cent so the goal is surely reached). Check: with €3,804.80, Net salary per month comes to €2,500.
Inputs
- Gross salary per month
- Tax class
- Children
- Church tax
- Health fund additional rate
- Place of work
Results
- Net salary per month
- Taxes
- Wage tax
- Solidarity surcharge
- Church tax
- Social security
- Pension insurance (9.3 %)
- Health insurance
- Long-term care insurance
- Unemployment insurance (1.3 %)
- Net salary per year
- Deductions as share of gross
Show formulas
- Net salary per month:
round(brutto - steuern - sozialabgaben, 2) - Taxes:
round(lohnsteuer + soli + kirchensteuer, 2) - Wage tax:
wageTax(brutto, steuerklasse, freibetraege, kirche, zusatzbeitrag * 100, kinder, sachsen).lohnsteuer - Solidarity surcharge:
wageTax(brutto, steuerklasse, freibetraege, kirche, zusatzbeitrag * 100, kinder, sachsen).soli - Church tax:
wageTax(brutto, steuerklasse, freibetraege, kirche, zusatzbeitrag * 100, kinder, sachsen).kirchensteuer - Social security:
round(rente + krankenkasse + pflege + arbeitslos, 2) - Pension insurance (9.3 %):
socialContributions(brutto, zusatzbeitrag * 100, kinder, sachsen).rentenversicherung - Health insurance:
socialContributions(brutto, zusatzbeitrag * 100, kinder, sachsen).krankenversicherung - Long-term care insurance:
socialContributions(brutto, zusatzbeitrag * 100, kinder, sachsen).pflegeversicherung - Unemployment insurance (1.3 %):
socialContributions(brutto, zusatzbeitrag * 100, kinder, sachsen).arbeitslosenversicherung - Net salary per year:
round(netto * 12, 2) - Deductions as share of gross:
brutto > 0 ? (steuern + sozialabgaben) / brutto : 0
Add your own result fields with “+ Field” – every input is available as a variable.