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.
Pension and insurance contributions (Vorsorgeaufwendungen)
Contributions to old-age, health, long-term care and unemployment insurance, deductible as special expenses.
In plain language
These are your contributions to pension, health, long-term care and unemployment insurance. The state lets you deduct a large part of them, because this money is not yours to spend freely — it is provision for the future. One thing matters for this calculator: it estimates the amount from your gross wage unless you enter something else. An amount you type in is taken as it stands — the ceilings the tax office checks are then not applied. Your assessment can therefore differ.
In detail
Pension and insurance contributions are special expenses under § 10 (1) nos. 2 and 3 EStG. They fall into retirement provision (statutory pension insurance, professional pension schemes, Rürup contracts) and the remaining provision expenses (health, long-term care, unemployment, accident and liability insurance). Separate ceilings apply to each group under § 10 (3) and (4) EStG, and basic health and long-term care cover is fully deductible while capped amounts apply to the rest. The calculator's estimate uses the employee shares of pension, health and long-term care insurance — the health contribution reduced by 4 %, because it also funds the entitlement to sick pay (§ 10 (1) no. 3 letter a sentence 4 EStG) — and the unemployment insurance contribution only where the ceiling of 1.900 € is not already used up (§ 10 (4) EStG). For an amount entered by hand it does not re-check the ceilings: that would depend on details this page does not ask for. The amount is taken unchanged and should be read as an assumption.
Worked example
54.000 € annual gross: the wage yields 5.022 € of pension, 4.725 € of health and 1.296 € of long-term care contributions. Of that, 10.854,00 € is deductible — the health contribution counts at only 96 %. Without these contributions the tax would be 11.521,00 €, with them 7.810,00 € — 3.711,00 € less, roughly 34 cents per euro. It also shows why the missing ceiling check matters for amounts entered by hand: enter more than the tax office will accept and you have calculated yourself richer than you are.
In brief
Estimated from the gross wage unless you enter an amount; that amount is taken as given, without the ceiling check of § 10 (3), (4) EStG.
Legal basis: § 10 (1) nos. 2 and 3 EStG · as at 2026