Brutto to Netto for 2026, explained in English: income tax by tax class, the solidarity surcharge, optional church tax, and all four employee social insurances — each one itemised so you can see exactly where your salary goes.
In short: German employees pay four social contributions totalling roughly 20–21% of gross pay (each capped), plus income tax under the statutory §32a formula — nothing up to €12,348, rising to a 42% marginal rate from €69,879 and 45% above €277,826 in 2026. Most employees pay no solidarity surcharge, and church tax (8–9% of the income tax) applies only to registered church members.
| Pension insurance (9.3%, capped) | — |
| Unemployment insurance (1.3%, capped) | — |
| Health insurance (7.3% + half the supplementary %, capped) | — |
| Long-term care insurance (capped) | — |
| Total social contributions | — |
| Income tax (wage tax) | — |
| Solidarity surcharge | — |
| Church tax | — |
| Net annual salary | — |
| Total deductions | — |
Worked example: €60,000 gross, class I, one child, no church tax → social contributions €12,690, income tax €9,186 (the exact §32a tariff on €46,044 of taxable income), soli €0 → net €38,124 per year (€3,177 per month).
I single · II single parent (+€4,260 relief) · III married higher earner (income splitting) · IV married, similar incomes · V married lower earner (no allowance) · VI second job. They change monthly withholding, not the final annual tax.
Probably not: it only starts above €20,350 of annual income tax (2026, single; €40,700 for joint assessment), with a phase-in zone. Most employees pay €0.
Pension 9.3%, unemployment 1.3%, health about 8.75% (at the average supplementary rate) and care 1.8–2.4% — each capped, roughly 20–21% of gross in total.
Bavaria and Baden-Württemberg charge 8% of income tax; every other state charges 9%. Only registered members of a tax-collecting church pay it.
The wage tax is computed with the exact statutory §32a formula for 2026, including income splitting for class III. The net pay remains a careful estimate, because payroll derives taxable income in more detail (the Vorsorgepauschale) than this tool's lump-sum simplification — small differences from a real payslip are normal, but the structure and the big numbers are right.