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ΕλληνικάWhat will you find on it?
Basic information:
- Your personal data, Steuer-ID, Sozialversicherungsnummer
- Tax class (Steuerklasse) — determines the amount of Lohnsteuer
Earnings (Brutto):
- Gehalt/Lohn (base salary), Zuschläge (night/weekend allowances), Bonus/Prämie
- Urlaubsgeld (holiday allowance), Weihnachtsgeld (13th salary)
Deductions (Abzüge) — employee contribution rates 2026:
| Contribution | % of gross (employee share) |
|---|---|
| Lohnsteuer | depends on Steuerklasse |
| Solidaritätszuschlag | 5.5% of tax (higher incomes only) |
| Kirchensteuer | 8–9% of tax (if church member) |
| Rentenversicherung | 9.3% |
| Krankenversicherung | 7.3% + ~half Zusatzbeitrag (~1.4%) |
| Pflegeversicherung | 1.8% (2.4% childless 23+) |
| Arbeitslosenversicherung | 1.3% |
Important: your employer pays the other half of social contributions (Arbeitgeberanteil) — the real cost of your work is much higher than gross. Contributions are calculated only up to Beitragsbemessungsgrenze (2026: health/care €66,150/year, pension/unemployment €101,400/year) — above that, they don't increase.
Net:
What you get in your account. The first ~€12,348 of annual income is tax-free (Grundfreibetrag 2026).
Example: €3,500 gross (Steuerklasse 1, no children):
| Item | Amount |
|---|---|
| Brutto | €3,500 |
| − Lohnsteuer | ~€450 |
| − Soli | €0 (below threshold) |
| − Rentenversicherung | ~€325 |
| − Krankenversicherung | ~€280 |
| − Pflegeversicherung | ~€70 |
| − Arbeitslosenversicherung | ~€45 |
| = Netto | ~€2,330 |
Where to check?
Gross-net calculator:
- brutto-netto-rechner.info
- nettolohn.de
Important for foreigners!
- Check your pay slip monthly — errors in Steuerklasse or contributions happen often
- Keep pay slips and annual Lohnsteuerbescheinigung — needed for tax return, credit, housing, Elterngeld and visa extension
- Minijob up to €603 has a simplified slip — no deductions except pension
- Some employers pay vermögenswirksame Leistungen (VL) — ask HR