Cost-to-company calculator: Germany
What an employee costs each month and each year: gross salary, the employer’s social security and other costs, next to what the employee takes home.
Enter the figures and press Calculate: the breakdown shows here, with the rules used.
Results are estimates for planning only, not legal, tax or payroll advice. Rates marked "estimate" are published figures Mihnaro has not confirmed; check them with the country’s tax authority, its social security body or your accountant, and your employment contract. Each rule shows its source.
Rules for Germany and their sources
The version in force from 2026-01-01. "Verified" rules were checked against the official source named; the others are estimates to confirm.
Pay and working time
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Currency: EUR Legal basis cited
European Central Bank (euro area) · read 2026-11-01
Social security
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Social security salary: basic + allowances Confirmed by the owner
Federal Government: contribution ceilings and rates 2026 · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: Contributions are on gross pay.).
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Employee contributions by monthly salary band: 0–5,813: 21.15% · 5,813–8,450: 10.6% · 8,450–∞: 0% Confirmed by the owner
Federal Government: contribution ceilings and rates 2026 · 2026 · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: Monthly: pension 9.3% and unemployment 1.3% up to €8,450 (read); health 7.3% plus half the average supplementary 2.9% (read) and long-term care 1.8% (not read; childless people pay more) up to €5,812.50 (read).).
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Employer contributions by monthly salary band: 0–5,813: 21.15% · 5,813–8,450: 10.6% · 8,450–∞: 0% Confirmed by the owner
Federal Government: contribution ceilings and rates 2026 · 2026 · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: The same shares as the employee; accident insurance and the U1, U2 and insolvency levies are not included.).
Income tax
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Tax brackets and allowances are: yearly Legal basis cited
Income Tax Act (EStG) · § 32a · read 2026-11-01
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Personal allowance: single: 0 Legal basis cited
Income Tax Act (EStG) · § 32a · read 2026-11-01
The basic allowance (€12,348) is in the formula’s first zone.
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Allowances not taxed, up to % of basic: 0% Confirmed by the owner
Income Tax Act (EStG) · § 19 · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: Cash allowances are wages.).
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Social security comes off taxable income: Yes Confirmed by the owner
Income Tax Act (EStG) · § 39b (Vorsorgepauschale) · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: Approximation: the employee’s contributions are taken off taxable income in full; payroll uses the Vorsorgepauschale.).
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Income tax formula by zones: 0–12,348: 0% · x + 0 · 12,349–17,799: (914.51·t + 1,400)·t + 0, t = (x − 12,348) ÷ 10,000 · 17,800–69,878: (173.1·t + 2,397)·t + 1,034.87, t = (x − 17,799) ÷ 10,000 · 69,879–277,825: 42% · x − 11,135.63 · 277,826–∞: 45% · x − 19,470.38 Legal basis cited
Income Tax Act (EStG) · § 32a Abs. 1 (from 2026) · read 2026-11-01
The tariff for a single person (tax class I); income and tax rounded down to the euro. Joint assessment (splitting) and church tax are not applied.
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Work expenses deduction: 100%, ≤ 1,230 Legal basis cited
Income Tax Act (EStG) · § 9a Satz 1 Nr. 1 a · read 2026-11-01
The employee lump sum for work expenses.
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Surcharges and other taxes on pay: Solidarity surcharge: 5.5% Legal basis cited
Solidarity Surcharge Act 1995 · §§ 3, 4 · read 2026-11-01
5.5% of the income tax, none up to €20,350 of tax, at most 11.9% of the tax over it.
Single person, tax class I, no church tax, statutory health insurance at the average supplementary rate. The monthly figures are a twelfth of the year’s tax; payroll’s monthly table can differ by a few euros.
Payroll, leave and end of service in one system
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