Your German payslip decoded: where 40% of your salary goes
Every deduction decoded: income tax, 17.5% health insurance halved, 18.6% pension halved, care and unemployment insurance. Why €60k gross is ~€3,100 net.
Last updated: July 13, 2026
How much of a German gross salary is left net?
A single employee (tax class I) keeps roughly 58-64% of gross at typical expat salaries: on €60,000 gross expect around €3,050-3,200 net per month in 2026. Deductions are income tax, the 17.5% average health insurance and 18.6% pension (both split with your employer), plus care and unemployment insurance.
What this guide covers
The deduction stack (2026)
| Line on payslip | Rate | Your share |
|---|---|---|
| Lohnsteuer (income tax) | progressive 14-45%, Grundfreibetrag ⚠️ VERIFY 2026 (~€12,348) tax-free | full |
| Kirchensteuer (church tax) | 8-9% OF the income tax | only if registered church member - see church tax guide |
| Solidaritätszuschlag | 5.5% of income tax | ~90% of earners pay €0 since 2021 |
| Krankenversicherung (health) | 14.6% + avg 2.9% Zusatzbeitrag | half = ~8.75% |
| Rentenversicherung (pension) | 18.6% | half = 9.3% |
| Arbeitslosenversicherung (unemployment) | 2.6% | half = 1.3% |
| Pflegeversicherung (care) | ~3.6% ⚠️ VERIFY 2026 + childless surcharge from 23 | half + surcharge yourself |
Social contributions stop at the Beitragsbemessungsgrenzen (contribution ceilings ⚠️ VERIFY 2026 figures) - one reason high salaries net proportionally more.
Reading the payslip lines
Brutto → steuerpflichtiges Brutto (after tax-free items like some allowances) → deductions → Netto/Auszahlungsbetrag. Common extras: geldwerter Vorteil (company car/benefits, taxed!), betriebliche Altersvorsorge (deferred comp, lowers taxable now), vermögenswirksame Leistungen.
Quick sanity table (single, class I, no church tax, 2026 approx ⚠️ calculator has exact)
| Gross/year | Net/month approx |
|---|---|
| €45,000 | ~€2,450 |
| €60,000 | ~€3,100 |
| €80,000 | ~€3,900 |
| €100,000 | ~€4,700 |
Run your exact numbers in the net salary calculator - Steuerklasse, church tax, children and Kasse choice all shift these.
The levers you control
Tax class (married), church membership (Kirchenaustritt ends the 8-9% surcharge), Krankenkasse choice (2.18% vs 4.39% Zusatzbeitrag - switching guide), tax return (average €1,095 back), and salary-sacrifice pension products. Everything else is fixed by law.
Frequently asked questions
Why is my first month's net lower than calculated?
Possibly class VI (tax ID not yet processed) or one-off setup deductions. It self-corrects; overpaid tax returns at filing.
Is the 13th month salary taxed extra?
It's taxed as "sonstige Bezüge" - feels heavier that month, equalizes over the year.
Employer pays "half" - is that real money?
Yes: the true cost of employing you is ~21% above gross. Relevant when comparing contractor/freelance offers.
Do bonuses hit the same deductions?
Yes, all of them, same rates.
Related guides
Keep going: these guides continue where this one ends.
German tax classes (Steuerklassen): what they are and which to pick
Steuerklassen I-VI: which class you get, why married couples choose III/V or IV/IV with factor, how to change class and what it does to net
Health insurance in Germany: the expat guide
GKV costs 14.6% + 2.9% average Zusatzbeitrag in 2026, employer pays half. Public vs private, how to enroll, student and freelancer rates, En
The German tax return: deadlines, refunds and the expat angle
Steuererklärung for expats: 31 July 2026 deadline for 2025, advisor extension to 1 March 2027, voluntary filing 4 years back, average refund