Number format: this calculator uses German notation throughout — a comma is the decimal separator and a dot groups thousands. “1.234,56” means one thousand two hundred thirty-four euros and fifty-six cents. The figures come from German tax law, so they are shown the way German authorities write them.
What is left of 5.000,00 € gross?
Net per month
3.130,09 €
of 5.000,00 € gross — 1.869,91 € goes to tax and social security
| Wage tax | −782,41 € |
|---|---|
| Health insurance | −437,50 € |
| Long-term care insurance | −120,00 € |
| Pension insurance | −465,00 € |
| Unemployment insurance | −65,00 € |
| What is left | 3.130,09 € |
The same gross pay in all six tax classes
The tax class does not change what you owe for the year — only how much of it is withheld each month.
| Tax class | Net per month |
|---|---|
| I | 3.130,09 € |
| II | 3.248,00 € |
| III | 3.510,67 € |
| IV | 3.130,09 € |
| V | 2.632,17 € |
| VI | 2.587,92 € |
What is left of a pay rise
Of 100 € more gross pay, 51,00 € is left net at this point. That is the figure to reckon with in a salary negotiation — not the average across the whole salary.
The post costs the employer at least 6.065,00 € a month. At least, because the levies U1 and U2 appear in no statute but in the articles of the respective health insurer — they are deliberately not estimated here.
What is special about this salary
At this salary all four branches of social security apply at their full rate, and the wage tax rises faster than the gross pay with every euro — the scale of § 32a EStG is progressive. The solidarity surcharge does not yet apply here: it starts far above this level.
The assumptions behind these figures
Tax class I, North Rhine-Westphalia, no church tax, 35 years old, no children, covered by statutory health insurance at the average supplementary rate of 2,9 %. Any other situation — children, church tax, a different federal state, private cover — changes the result. The calculator takes all of it.