The difference between your gross salary and the amount actually paid into your bank account can be substantial. Income tax, the solidarity surcharge, church tax and social security contributions (health, pension, unemployment and long-term care insurance) all take a significant bite out of your gross. Our calculator accounts for all relevant parameters for 2025.
Step by Step: How to Use the 2025 Gross-to-Net Calculator
- Enter gross salary: Monthly gross salary in euros, e.g. €3,500.
- Choose tax class: Class 1 (single), 3 (married, main earner), 4 (married, equal incomes), 5 (married, lower income), 6 (second job).
- Church tax: Yes/No – depending on membership (8% in Bavaria/BW, 9% in other states).
- Child allowance: Enter the number of children (reduces church tax and the solidarity surcharge).
- Read the result: A breakdown of all deductions and the net amount.
Practical Examples
Single, €3,500 gross, class 1, no children: Income tax approx. €507, solidarity surcharge €0, health insurance €255.50, pension €325.50, unemployment €45.50, long-term care €59.50 → net approx. €2,307 (approx. 66%).
Married couple, €5,000 gross, class 3: Income tax in class 3 is significantly lower than in class 1 → net approx. €3,600 (72% – due to the doubling of the basic tax allowance).
Mini-job €556 (2025): For the employee: tax-free and social-security-free (if exempt from pension insurance obligation) → net = gross = €556.
Deductions from Gross Salary 2025 (Employee Share)
- Health insurance: 7.3% + approx. 1.7% supplementary contribution
- Pension insurance: 9.3%
- Unemployment insurance: 1.3%
- Long-term care insurance: 1.7–2.3%
- Income tax: according to tax class and tariff
- Solidarity surcharge: from approx. €73,970/year
Frequently Asked Questions (FAQ)
- What are the social security contribution rates for 2025?
- Employee shares for 2025: health insurance 7.3% (+ individual supplementary contribution approx. 1.7%), pension insurance 9.3%, unemployment insurance 1.3%, long-term care insurance 1.7% (+ 0.6% without children, + 0.25% from the 2nd child).
- Why do I pay the most tax in tax class 6?
- Class 6 applies to a second or third job. No basic personal allowance (2025: €11,784/year) and no other deductions are applied. Every euro is taxed in full.
- What is the solidarity surcharge and who still pays it?
- Since 2021, only about 10% of taxpayers still pay the solidarity surcharge – specifically single earners above approx. €73,970 annual income. For the vast majority, the surcharge is completely abolished.
