Employer Cost Calculator by Rechnerzentrale

Gross salary per month

Tap to type · drag sideways to adjust

Industry , employees, based in .

Accident insurance rate: 0.5% · U1 levy applies (at most 30 employees)

Your cost per month

Tap or drag here too: your budget becomes the possible gross salary.

For €4,000 gross you pay €4,974 in total – 24.3% on top of the salary, €59,683 per year.

Gross salary per month

€4,000.00

Health insurance

+ €350.00

Pension insurance

+ €372.00

Unemployment insurance

+ €52.00

Long-term care insurance

+ €72.00

U1 levy (sickness)

+ €84.00

U2 levy (maternity)

+ €17.60

U3 levy (insolvency)

+ €6.00

Accident insurance

+ €20.00

Total cost

€4,973.60

Where your money goes

This part of the total cost reaches the person as net pay (tax class I, no church tax).

This percentage is added to the salary. Drag the point.

Above €5,813 (contribution ceiling for health and long-term care insurance) the surcharge falls.

What you can do

U1 levy: €84.00 per month
In return the health insurer refunds part of the sick pay. It applies to businesses with at most 30 employees.
The person receives about €2,606 net
Calculate the exact net pay

How this was calculated

U1 (illness): 2.1% — only for employers with at most 30 employees (§ 1 AAG); average assumption, actual rate is set by each health fund (approx. 0.9–3.9%)
U2 (maternity): 0.44% for all employers — average assumption, actual rate is set by each health fund
U3 (insolvency): 0.15% for all employers (uniform statutory rate)
Levies are charged only up to the pension insurance contribution ceiling (€8,450/month)
Accident insurance contribution: industry-dependent (average)

Legal basis: 2026 contribution rates (SGB IV, V, VI, XI), levies under the AAG and § 358 SGB III. U1, U2 and accident insurance are averages.