Germany salary calculator

300 Euro Brutto in Netto – Steuerklasse 5

Berechnung für 300 Euro Monatsgehalt in Steuerklasse 5. Bundesland, Kirchensteuer, Kranken- und Pflegeversicherung kannst du im Rechner anpassen.

EUR

Calculation type

Your 2026 result

Your monthly net pay

Tax class 5

216,59 €

From monthly gross: 300,00 €

Annual net pay
2.599,08 €
Annual gross pay
3.600,00 €
Annual deductions
1.000,92 €27,8 %
Annual employer cost
4.361,40 €
Net
2.599,08 €
Total social insurance
783,00 €
Total taxes
217,92 €

Your payroll breakdown

Compare gross pay, taxes, social insurance and net pay directly.

Month

216,59 € Net

Gross
300,00 €
Total taxes
18,16 €
Total social insurance
65,25 €

Year

2.599,08 € Net

Gross
3.600,00 €
Total taxes
217,92 €
Total social insurance
783,00 €
Monthly deductions in detail
Wage tax
18,16 €
Solidarity surcharge
0,00 €
Church tax
0,00 €
Pension insurance
27,90 €
Unemployment insurance
3,90 €
Health insurance
26,25 €
Care insurance
7,20 €

Employer cost

Total cost including statutory employer contributions.

Total annual cost
4.361,40 €
Total monthly cost
363,45 €
Annual employer contributions
761,40 €21,2 %

3.600,00 € gross + 761,40 € social insurance + 0,00 € flat tax + 0,00 € levies = 4.361,40 € total cost.

Pension insurance
334,80 €
Unemployment insurance
46,80 €
Health insurance
315,00 €
Care insurance
64,80 €

Commercial minijobs include U1, U2 and the insolvency levy; the individual accident-insurance charge is excluded from the website calculation. Household minijobs include U1, U2 and fixed accident insurance, but no insolvency levy. Variable levies for regular employment are excluded.

Calculation assumptions
Tax year
2026
Tax class
5
Health insurance
Statutory
Employment type
Regular employment
Church-tax rate
0 %

What changes with more or less gross pay?

Comparison using the same advanced options and tax class. Each card shows the gross-pay change and the resulting net-pay change.

What the calculation shows

300,00 € monthly gross results in 216,59 € monthly net. This equals 3.600,00 € annual gross and 2.599,08 € annual net.

Wage tax, solidarity surcharge and church tax total 217,92 € per year. Employee social-insurance contributions are 783,00 €.

Annual employer cost is 4.361,40 €, including 761,40 € in reported employer contributions.

Frequently asked questions about this calculation

How much net remains from 300,00 € gross per month?

With the selected details, 300,00 € gross results in approximately 216,59 € net per month in tax class 5.

What employer costs arise at 3.600,00 € annual gross?

At 3.600,00 € annual gross, modelled employer cost is 4.361,40 €, including 761,40 € in reported employer contributions.

How much social insurance do I pay at 3.600,00 € annual gross?

Employee pension, unemployment, health and care-insurance contributions total 783,00 € per year at 3.600,00 € annual gross.

How much wage tax do I pay at 3.600,00 € annual gross?

Annual wage tax is 217,92 €. The calculation additionally reports 0,00 € solidarity surcharge and 0,00 € church tax.

How accurate is this gross-net calculation?

Wage tax follows the official Federal Ministry of Finance program flow. Individual payroll components and fund- or employer-specific levies can still cause differences.

Calculation notes

This calculator provides a non-binding model calculation for Germany. Tax class, federal state, health insurance and family details help tailor the result.

  • Tax class, factor, allowance and church tax affect ongoing wage-tax withholding. Final income tax is determined in the tax assessment.
  • For statutory insurance, the selected additional contribution applies. Private insurance uses the entered premiums and employer subsidy.
  • The childless surcharge, age exemptions, children under 25 and Saxony’s special care-insurance split are calculated separately. In the year of the 23rd birthday, the payroll month is decisive, so the surcharge remains manually adjustable. Annual values are projections of the selected recurring monthly payroll.
  • When working-student status applies, only pension insurance is deducted through payroll above the minijob limit. Household minijobs use the lower flat contributions and fixed accident insurance.
  • Not all special cases and variable employer levies are included. The values do not replace payroll, tax advice or official information.

Similar gross-net calculations 2026

Directly linked examples for tax class V, calculated live using the same inputs.

What the calculator includes

Wage tax follows the official Federal Ministry of Finance program flow. Social-insurance values use published thresholds and rates.

The result is an estimate. Wage tax is not the final assessed income tax and this tool is not payroll software or tax advice.