Enter the gross wage and the calculator shows how much ends up in the account – with contributions, the tax advance payment and the child tax bonus. You will also see how much such an employee costs the employer. It calculates everything directly in your browser – nothing is sent or stored anywhere.
Enter the gross wage and the calculation fills in automatically. The rates and amounts are valid from 1 January 2026.
We will process your payrollThe order of the steps is not arbitrary – tax is calculated only on what remains after contributions. That is why net pay cannot be estimated with a single percentage of the gross wage.
The calculator above uses exactly these figures. Compared to 2025, the employee's health insurance contribution rose from 4 % to 5 %, and two new tax brackets were added.
| Insurance | Employee | Employer |
|---|---|---|
| Health insurance | 5 % | 11 % |
| Health insurance for a disabled employee | 2,5 % | 5,5 % |
| Sickness insurance | 1,4 % | 1,4 % |
| Old-age insurance | 4 % | 14 % |
| Disability insurance | 3 % | 3 % |
| Unemployment insurance | 1 % | 1 % |
| Guarantee insurance | – | 0,25 % |
| Accident insurance | – | 0,8 % |
| Solidarity reserve fund | – | 4,75 % |
| Total | 14,4 % | 36,2 % |
| Taxable wage monthly | Annually | Tax rate |
|---|---|---|
| up to 3 665,28 € | up to 43 983,32 € | 19 % |
| 3 665,28 – 5 029,10 € | 43 983,32 – 60 349,21 € | 25 % |
| 5 029,10 – 6 250,86 € | 60 349,21 – 75 010,32 € | 30 % |
| above 6 250,86 € | above 75 010,32 € | 35 % |
| Item | Amount for 2026 |
|---|---|
| Tax-free portion of the tax base | 497,23 € a month / 5 966,73 € a year |
| Maximum assessment base for social insurance | 16 764 € a month |
| Maximum assessment base for health insurance | not set |
| Child tax bonus for a child under 15 | 100 € a month |
| Child tax bonus for a child aged 15 to 18 | 50 € a month |
| Subsistence minimum | 284,13 € a month |
| Minimum wage | 915 € a month |
The bonus is not deducted from the tax base, but added to the net pay. However, only some parents get the full amount – it is limited by two different rules at once.
If the tax base exceeds 2 286 € a month (roughly 2 670 € of gross wage), the bonus for each child is reduced by a tenth of the amount above this threshold. At a gross wage of 3 000 €, the bonus for a child under 15 is no longer 100 €, but 71,80 €.
At the same time, the bonus must not exceed a set percentage of the tax base. This rule works the other way for low wages: with a small tax base, the full bonus simply does not fit.
| Number of children | Maximum share of the tax base |
|---|---|
| 1 | 29 % |
| 2 | 36 % |
| 3 | 43 % |
| 4 | 50 % |
| 5 | 57 % |
| 6 and more | 64 % |
Most often because the payslip also includes things the calculator does not know about – overtime and holiday surcharges, pay for leave or sick days, meal allowance, wage garnishments or contributions to supplementary pension savings. A difference of a few cents is usually just rounding in the individual insurance funds.
It is the amount on which no tax is paid – in 2026 that is 497,23 € a month. The employer applies it only if you have signed the declaration for tax purposes with them, and only with one employer at a time. At higher incomes it is reduced in the annual tax reconciliation, and above an annual tax base of 43 983,32 € it disappears completely.
No. For work agreements, contributions are paid differently depending on whether it is an agreement on work performance, an agreement on work activity or a student work agreement, and on whether the worker applies the contribution deductible item. A working old-age pensioner, in turn, does not pay disability insurance or unemployment insurance. We can work out these cases for you – write to us.
No. The employee pays the same 4 % old-age insurance contribution regardless of whether they are in the second pillar. Only where that money goes changes – part of the employer's contribution goes to your personal pension account instead of the Social Insurance Agency. It has no effect on the amount that lands in your account.
Three things. The employee's health insurance contribution rose from 4 % to 5 %, so at the same gross wage the net pay is lower. Two new tax brackets of 30 % and 35 % were added to the existing 19 % and 25 % rates. And the tax-free allowance increased to 497,23 € a month, which offsets part of the higher contributions.
Because the employer pays an extra 36,2 % on top of the gross wage for each employee. At a gross wage of 1 500 €, the employee costs the company 2 043 € a month, while the employee receives 1 134,51 € in their account. The rest is contributions and tax. That is exactly why it pays to negotiate wages in gross terms – both sides then know what they are actually talking about.
Payslips, reports for the insurance agencies, registering and deregistering employees, and the annual tax reconciliation. You pay per employee per month, with no minimum flat fee – even if someone else keeps your accounts.
More about payroll processingWe process the conversation and the data you enter in line with our privacy policy. We send the chat transcript to the accountant and, once you confirm your address, to you as well.