Where does my salary go?

Income tax follows the official 2026 wage-tax algorithm (BMF Programmablaufplan): 2026 tariff with a €12,348 tax-free allowance, €1,230 employee allowance, €36 special-expenses allowance, and a pension/health/care allowance (Vorsorgepauschale). Class II adds the single-parent relief (€4,260 + €240 per further child). Classes V and VI use the special V/VI formula. Spot checks against published 2026 tables match to the cent (e.g. €3,000 class I → €293.08).

Solidarity surcharge: 5.5%, only once annual income tax exceeds €20,350 (class III: €40,700), with a phase-in zone. Church tax: 8% in Bavaria and Baden-Württemberg, 9% elsewhere. Children reduce Soli and church tax via child allowances, not income tax itself.

Social insurance (employee share): health 7.3% + half the insurer's extra contribution; care 1.8% (Saxony 2.3%) + 0.6% if childless and 23 or older, −0.25% per child from the 2nd to the 5th; pension 9.3%; unemployment 1.3%. Ceilings: €5,812.50 (health/care) and €8,450 (pension/unemployment) per month. Transition zone €603.01–2,000 uses the official reduced-base formula.

Status: working students pay pension insurance only; civil servants pay no social insurance. Private health insurance: your premium minus the employer subsidy (half, max €613.22/month; none for civil servants), also used for the tax allowance.

Advanced: the personal allowance lowers taxable income; salary conversion is tax-free up to €676 and contribution-free up to €338 per month, with a 15% employer subsidy; the factor method uses the official formula (joint splitting tax ÷ sum of both class-IV taxes, rounded down to 3 decimals; your spouse is assumed publicly insured); a second job up to €603 is a mini-job (2% flat tax, 3.6% pension unless exempt), above that class VI with social insurance on the combined pay. Health insurer rates: 2026 extra contributions as published by the insurers, including changes during the year up to November 2026.

Not included: company pensions, benefits in kind, tax-free allowances on your ELStAM, the factor method, and anything you claim in your annual tax return. This is an estimate for understanding – not tax or legal advice. Your payslip is what counts.