Employer Cost Calculator Germany 2026

As a rule of thumb, total employer costs are roughly 20–22% above the gross salary. This includes the employer's share of health (~7.9%), care (~1.8%), pension (9.3%) and unemployment insurance (1.3%), as well as the U1, U2 and U3 levies.

U1 (sick pay levy) reimburses small employers for a portion of continued salary payments during sick leave. U2 (maternity) finances maternity benefits. U3 is the insolvency contribution. Exact rates vary by health insurer and company size.

No. Church tax is borne exclusively by the employee. The employer only withholds it and remits it to the tax office on the employee's behalf.

Simply enter the proportional gross salary. The contribution rates remain the same; the contribution ceilings are generally not reached for part-time employees.

In addition to the gross salary, the employer pays contributions to health, pension, unemployment and care insurance (roughly half of each), plus levies (U1, U2, insolvency contribution) and potentially trade association contributions. Total costs are typically 20–25% above gross salary.

For a gross salary of €4,000 the total employer costs are approximately €4,800–5,000 per month, depending on the sector and health insurer supplementary rate. Use our calculator for the exact figure.

Employers pay the U1 levy (continued pay during sick leave), U2 (maternity benefits) and the U3 insolvency contribution. The exact rates vary by health insurer and company size.