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.
Type of employment (Beschäftigungsverhältnis)
Determines social security liability as a whole — civil servants, judges and soldiers pay neither pension nor unemployment contributions.
In plain language
Whether you are an employee or a career civil servant changes not just your employer but half your payslip. Civil servants, judges and soldiers pay no pension and no unemployment insurance, and they are covered privately for health and long-term care. What remains is wage tax, the solidarity surcharge, church tax where applicable — and the private insurance premium that only you know.
In detail
Civil servants, judges and soldiers are exempt from statutory pension insurance under § 5 (1) sentence 1 no. 1 SGB VI and free of unemployment insurance under § 27 (1) no. 1 SGB III — the civil service pension takes their place. For illness the employing authority's medical allowance (Beihilfe) steps in and private health insurance covers the rest. That has a side effect that surprises people: because no pension contributions arise, the pension expense allowance in the wage tax deduction (§ 39b (2) sentence 5 no. 3 EStG) is smaller too. The wage tax on the same gross pay is therefore higher than for an employee. The calculator derives all three switches from this one entry rather than letting you set them separately — three switches are too easy to get wrong.
Worked example
4.000 € gross, tax class 1, North Rhine-Westphalia. As an employee: 524,50 € wage tax, 350,00 € health, 96,00 € long-term care, 372,00 € pension, 52,00 € unemployment — net 2.605,50 €. On the civil service path with a 400 € private health and long-term care premium: 652,33 € wage tax (127,83 € more, because the pension expense allowance is smaller), no social security, 400,00 € private premium — net 2.947,67 €.
In brief
Their health and long-term care cover is private; the deductions are wage tax, the solidarity surcharge and, where applicable, church tax.
Legal basis: § 5 Abs. 1 SGB VI, § 27 Abs. 1 SGB III · as at 2026