What appears on a German payslip (Gehaltsabrechnung)?
A German payslip shows: Bruttolohn (gross pay), then deductions split into Steuern (Lohnsteuer, Soli, Kirchensteuer) and Sozialversicherung (RV, KV, AV, PV), followed by the Nettolohn (net pay). Employer contributions are usually shown separately.
What is the difference between Brutto and Netto?
Brutto (gross) is your salary before any deductions. Netto (net) is what you actually receive after income tax, solidarity surcharge, church tax (if applicable), and all four social insurance contributions are deducted. The typical employee keeps about 55-65% of gross as net.
Are there 12 or 13 salary payments in Germany?
The standard is 12 monthly payments. Some employers offer a 13th month salary (Weihnachtsgeld/Christmas bonus) or even a 14th month (Urlaubsgeld/vacation bonus), but these are contractual benefits, not legally required. This calculator assumes 12 equal monthly payments.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
What appears on your Gehaltsabrechnung and how each deduction works
What deductions appear on a German pay slip?
A German Gehaltsabrechnung shows: Lohnsteuer (income tax), Solidaritätszuschlag, Kirchensteuer (if applicable), Rentenversicherung (pension, 9.3%), Krankenversicherung (health, about 8.15%), Arbeitslosenversicherung (unemployment, 1.3%), and Pflegeversicherung (long-term care, 1.7-2.3%). On a €4,000 gross salary, total deductions are roughly €1,400 to €1,700.
How is Lohnsteuer calculated?
Lohnsteuer is withheld monthly by your employer based on your tax class (Steuerklasse) and your annual salary projection. It uses the same progressive rates as income tax (14-45%). Your Steuerklasse determines allowances and thresholds. Class I for singles, III for married higher earners, V for married lower earners. The final settlement happens in your annual tax return.
What is the employer total cost above gross salary?
The employer pays roughly 20-22% on top of the gross salary in social insurance contributions: 9.3% pension, about 7.3% health plus supplement, 1.3% unemployment, and 1.7% care insurance. Plus Umlagen (U1, U2, U3) and accident insurance. For a €4,000 gross salary, the employer pays about €800 to €880 in additional costs.
When must employers run payroll?
Employers must run payroll monthly and provide employees with a written Gehaltsabrechnung. Tax and social insurance contributions must be reported and paid by the 10th of the following month using the ELSTER system. The employer must also submit annual Lohnsteuerbescheinigungen (wage tax certificates) by the end of February of the following year.
What is the 13th salary (Weihnachtsgeld)?
Many German employers pay a 13th monthly salary (Weihnachtsgeld or Christmas bonus), typically in November or December. This is not legally required but is common in Tarifverträge and employment contracts. It ranges from 25% to 100% of one monthly salary. The bonus is taxed as a sonstiger Bezug (one-off payment) at your marginal tax rate.
Can you check if your payroll deductions are correct?
Yes, use the BMF Lohnsteuerrechner at bmf-steuerrechner.de to verify your tax deductions. For social insurance, check each rate against the current percentages and Beitragsbemessungsgrenzen. If deductions seem wrong, raise it with your payroll department. You can also file an annual tax return to reclaim any excess withholding.
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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