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Frequently Asked Questions
Net salary is derived from gross salary by deducting income tax (Lohnsteuer), solidarity surcharge, church tax (if applicable), and the employee's share of health, care, pension and unemployment insurance. The calculation follows the official BMF tax formula.
There is no universally best tax class — it depends on your situation. Class 1 applies to single individuals, class 2 to single parents. Married couples choose between 3/5 (main earner/lower earner), 4/4, or 4/4 with the Faktor method. Our Tax Class Optimizer helps you compare all options.
Since 2021, the solidarity surcharge (5.5% of income tax) no longer applies to around 90% of employees. In tax class 1 it only kicks in above an annual gross of approximately €18,130 (2026). Higher incomes enter a tapering zone before the full surcharge applies.
Statutory health insurance (GKV) is income-based (2026: ~14.6% + supplementary contribution, split equally between employee and employer). Private health insurance (PKV) is available above an annual gross of €73,800 (2026) — premiums depend on age and health status.
Yes, a 13th or 14th salary is fully taxable and subject to social insurance. Set 'Salaries per year' to 13 or 14 in the calculator — tax is then spread across the higher annual income, resulting in higher monthly deductions.
From a gross salary of €3,000 per month in tax class 1 without church tax, approximately €2,050–2,100 remains net. The exact amount depends on your federal state, health insurer supplementary rate and other factors. Use our calculator above for your individual result.
For 2026 the basic personal allowance (Grundfreibetrag) was raised to €12,348 (2025: €12,084). Social insurance contribution ceilings also increase. These changes are already reflected in our calculator — you automatically get the current 2026 result.
Gross salary is your contractually agreed salary before any deductions. Net salary is what lands in your bank account after deducting income tax, solidarity surcharge, church tax (if applicable) and social insurance contributions (health, pension, unemployment and care insurance).
Our calculator uses the official German Ministry of Finance (BMF) formula for income tax and the current social insurance contribution rates. All values are automatically updated for the selected tax year.