Net pay
The worked example uses €3,500.00 gross a month.
Gross for a net
How the month is calculated
Annual gross is the monthly figure times 12. Pension at 9.30% and unemployment at 1.30% stop at 101,400 euros. Health at 7.30% and care at 1.80% stop at 69,750 euros. The employee flat allowance of 1,230 euros comes off next. Income tax follows section 32a of the Income Tax Act for 2026, and that annual tax is divided by 12. Solidarity is zero when income tax is 20,350 euros or less.
Worked example: €3,500.00 gross leaves €2,399.58 net. Wage tax and solidarity are €410.92 a month, the employee share is €689.50, and income tax for the year is €4,931.00.
Common questions
Is this the German wage-tax table?
No. The page applies the 2026 annual income-tax tariff and divides it by 12. A payslip uses the monthly table, a tax class and the health-fund surcharge.
When is the solidarity surcharge added?
Only when annual income tax is above 20,350 euros. At the worked example it is zero.
What does the employer line show?
The same four social-security shares the employee pays. It is not a full employer cost.