Gross wage

The Lohnsteuer kompakt Gross Net Calculator lets you determine your net income. You can enter the gross wage as an annual or monthly figure.

In the results table, the calculator displays all tax deductions and contributions to mandatory social insurance on an annual and monthly basis.

Year of birth

The the year of birth is important for consideration of the old-age tax allowance (Altersentlastungsbetrag, § 24a EStG). This is a tax-exempt amount granted to a taxpayer if he/she has reached the age of 64 before the beginning of the calendar year for which the taxable income is determined. The calculation is made using a percentage of the wage. There is also a maximum amount. The percentage and the maximum amount will be phased out gradually until 2040.

Tax class

Employees are classified into different tax brackets according to their marital status.

The respective tax bracket determines whether the basic income tax scale (tax brackets I, II, IV) or the splitting procedure (tax brackets III, V, VI) is to be applied and which exemptions and allowances are to be taken into account.

For the application of the factor method, select tax class "IV with factor" and then enter the factor that has been registered.

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Factor

Please enter here the current factor, which will be communicated to you by your tax office.

Married couples and registered life partners can also choose factor IV / IV or IV instead of the tax class combinations III / V or IV / IV. Due to the factor method, income tax deduction corresponds approximately to the annual income tax in the current year.

Important: You must reapply for the factor each year. On the basis of your expected wages, the tax office calculates a factor with three decimal places.

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Number of child allowances

Allowances for children have an effect on the amount of the solidarity surcharge and church tax. However, these exemptions have no effect on the amount of wage tax.

Furthermore, child benefit is paid in the course of the calendar year. The tax office will check whether child benefit or allowances are more favourable for children when processing your tax return.

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Church tax liability

The church tax is levied by the state on behalf of the churches for their members and passed on to the churches.

The tax rate is - depending on the federal state - 8 or 9 % of the wage and income tax.

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Federal state

The income tax rate is the same in all federal states, but there are differences, for example, in church tax and the contribution rate for nursing care insurance.

Mandatory pension insurance

Specify whether the employee is a mandatory member of the statutory pension insurance. Mandatory insurance is also to be assumed if there is an exemption from the statutory pension insurance and membership in a occupational pension scheme (§ 6 Paragraph 1 No. 1 SGB VI).

If you do not contribute to the statutory pension insurance scheme, please select "no".

This is the case, for example, with:

• Civil servants
• Company pensioners (Werkspensionäre)
• Part-time employees - exempted from the increase to the regular contribution rate for general pension insurance - and
• Retired persons in employment

Health insurance

Select "statutory" if you are an employee with mandatory or voluntary health insurance. In addition, no further expenses for private (supplementary) health/nursing care insurance will be taken into account.

Select "Private without employer's contribution" if, for example, you are privately insured as a civil servant.

Select "private with employer's allowance" if, as an employee, you are not subject to statutory health insurance due to the annual salary limit being exceeded and have therefore taken out private insurance. The employer's allowance to which you are then entitled is taken into account in the wage tax deduction.

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Supplementary contribution rate for statutory health insurance

Enter the income-related supplementary contribution rate on the basis of which the supplementary contribution paid to the health insurance is calculated.

Supplementary contribution rate for statutory health insurance

The general contribution rate for statutory health insurance (GKV) has been 14,6 percent since 1 January 2019.

In addition, health insurance companies may levy an additional contribution. The average additional contribution is currently 0,9 percent. Since 1 January 2015, this additional contribution has been dependent on income and the contribution rate is not limited upwards.

Monthly premiums for private health insurance

Enter the amount of the monthly premiums to be paid for your private health insurance, including the share of private nursing care insurance.