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Employer Cost Calculator Germany 2026

What does an employee really cost? This calculator shows employer gross, Umlagen (U1, U2, U3) and Berufsgenossenschaft contribution in one view.

Gross Salary

€

Period

Tax Year

Tax Class

Single, widowed, separated

Federal State

Church Tax

Birth Year

Has Children

Health Insurance

Health Insurer

Rates as of October 2026 — check current rates on krankenkasseninfo.de ↗

Supplemental rate %

U1/U2/U3 are capped at the pension insurance contribution ceiling (2026: €8,450/month, § 7 AAG, § 358 SGB III). BG contribution: maximum annual earnings limit not applied (sector-specific).

U1 — Continued Pay Insurance %

U2 — Maternity Pay Insurance %

U3 — Insolvency Contribution %

BG — Employer's Liability (BG) %

Calculated automatically

Take-Home Pay

Gross pay: 3,000.00 €
− Income tax (Lohnsteuer): 293.08 €
− Health ins. (employee): 262.50 €
− Care ins. (employee): 72.00 €
− Pension ins. (employee): 279.00 €
− Unemployment ins. (employee): 39.00 €
Net pay: 2,054.42 €

Employer Cost

Gross pay: 3,000.00 €
+ Health ins. (employer): 262.50 €
+ Care ins. (employer): 54.00 €
+ Pension ins. (employer): 279.00 €
+ Unemployment ins. (employer): 39.00 €
Total employer cost: 3,634.50 €
+ Umlage U3: 4.50 €
Total Employer Cost (incl. contributions): 3,639.00 €

Total Employer Cost (incl. contributions)

Non-binding calculation — not tax advice.

Frequently Asked Questions

How is net pay calculated?: Income tax, church tax, solidarity surcharge and the employee share of social insurance contributions (health, care, pension and unemployment insurance) are deducted from gross pay.
What do tax classes 1–6 mean?: The tax class determines the amount of income tax withheld. Class I for singles, III for the higher earner in a marriage, V for the lower earner, II for single parents, VI for second jobs.
Why do I pay more care insurance in Saxony?: Saxony kept the Repentance Day (Buß- und Bettag) as a public holiday. As a result, employees in Saxony have paid 0.5% more in care insurance since 1996 (§ 58 SGB XI).

Frequently Asked Questions

How much does an employee cost the employer?: On top of gross salary, the employer pays social insurance contributions of approx. 19–21%: health (KV), care (PV), pension (RV) and unemployment (AV). Umlagen U1/U2/U3 (approx. 0.5–2%) and Berufsgenossenschaft contributions may also apply.
What are Umlagen U1, U2 and U3?: U1 covers continued-pay obligations during sick leave (companies with up to 30 employees), U2 covers maternity-protection costs, and U3 (Insolvenzgeldumlage) is a nationwide flat rate — 0.15% of gross salary in 2026 (§ 360 SGB III).
What are employer costs for a Minijob?: For a Minijob, the employer pays approx. 28–31% of the Minijob wage: 13% health insurance flat rate, 15% pension flat rate, 2% flat tax, Umlagen U1/U2/U3 and the Berufsgenossenschaft contribution.
What does 'without Berufsgenossenschaft' mean?: The BG contribution rate depends on the industry and is not centrally fixed. You can enter the percentage manually — it is then added to the total employer cost. If left blank, it is not included.

By State

Salary Calculator Bayern Baden Wuerttemberg Berlin Hamburg Nordrhein Westfalen

Employer Cost

Gross pay

3,000.00 €

+ Health ins. (employer)

262.50 €

+ Care ins. (employer)

54.00 €

+ Pension ins. (employer)

279.00 €

+ Unemployment ins. (employer)

39.00 €

Total employer cost

3,634.50 €

+ Umlage U3

4.50 €

Total Employer Cost (incl. contributions)

3,639.00 €

Total Cost Per Year

based on 12 monthly salaries

43,668.00 €

Frequently Asked Questions

How is net pay calculated?

Income tax, church tax, solidarity surcharge and the employee share of social insurance contributions (health, care, pension and unemployment insurance) are deducted from gross pay.

What do tax classes 1–6 mean?

The tax class determines the amount of income tax withheld. Class I for singles, III for the higher earner in a marriage, V for the lower earner, II for single parents, VI for second jobs.

Why do I pay more care insurance in Saxony?

Saxony kept the Repentance Day (Buß- und Bettag) as a public holiday. As a result, employees in Saxony have paid 0.5% more in care insurance since 1996 (§ 58 SGB XI).

Frequently Asked Questions

How much does an employee cost the employer?

On top of gross salary, the employer pays social insurance contributions of approx. 19–21%: health (KV), care (PV), pension (RV) and unemployment (AV). Umlagen U1/U2/U3 (approx. 0.5–2%) and Berufsgenossenschaft contributions may also apply.

What are Umlagen U1, U2 and U3?

U1 covers continued-pay obligations during sick leave (companies with up to 30 employees), U2 covers maternity-protection costs, and U3 (Insolvenzgeldumlage) is a nationwide flat rate — 0.15% of gross salary in 2026 (§ 360 SGB III).

What are employer costs for a Minijob?

For a Minijob, the employer pays approx. 28–31% of the Minijob wage: 13% health insurance flat rate, 15% pension flat rate, 2% flat tax, Umlagen U1/U2/U3 and the Berufsgenossenschaft contribution.

What does 'without Berufsgenossenschaft' mean?

The BG contribution rate depends on the industry and is not centrally fixed. You can enter the percentage manually — it is then added to the total employer cost. If left blank, it is not included.