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Without the severance I earn € gross a year, tax class , living in , church tax, children.

Check in detail (aggregation of income)Not checked – estimate
Tax return and insuranceSingle assessment · Work-related expenses lump sum · statutory 2.9%

Assessment in the tax return

For the one-fifth rule the assessment type matters, not the wage tax class. The tax class only pre-selects it. Tax class 2 includes the single-parent relief amount (§ 24b EStG).

€

Leave empty = lump sum of €1,230.

Health insurance

%

Preset to the 2026 average (2.9%).

Tap or drag here too: your target net amount becomes the required gross severance.

Of €30,000 severance you keep €20,330 – with the one-fifth rule probably €1,248 more than without.

Applicability not checked

Whether your income in the payout year is "aggregated" (§ 34 para. 2 no. 2 EStG) has not been checked. You can check it under "Check in detail".

Gross severance
€30,000
Income tax
− €9,670
Net severance
€20,330

Possible benefit of the one-fifth rule+€1,248

Without the one-fifth rule you would keep €19,082 – with it 4.2% more.

What happens to unemployment benefit?

Unemployment benefit starts without a waiting period.

days

Days by which the job ended before the employer's ordinary notice period. 0 = notice observed.

Suspension due to severance (45% of the severance counted)If the notice period was observed, the claim is not suspended (Section 158(1) SGB III). Suspension only delays the start; the duration stays.
none
Unemployment benefit per month (estimate)
€1,637.85

Assumption: insured for at least 24 months, monthly gross = annual gross ÷ 12. The severance itself is not deducted from unemployment benefit; it can only suspend it (Section 158 SGB III). Continue in the unemployment benefit calculator with these values

How much of the severance do you keep?

Net amount by severance, with and without the one-fifth rule. Drag the point to change the severance.

€20,000€40,000€0€15,000€30,000€45,000€60,000
without one-fifth ruleYour netAll other details unchanged

What you can do

  • You get the benefit via your tax return

    Since 2025 your employer first withholds the full tax on the severance – without the one-fifth rule. You only receive the more favourable taxation via your income tax return.

  • Does the one-fifth rule apply to you?

    With your exit month, later pay and your income in the previous year the calculator checks the aggregation of income – under "Check in detail".

How this was calculated

Your taxable income

Annual gross without severance
€50,000
Work-related expensesLump sum
− €1,230
Insurance contributions (pension, health, long-term care, unemployment)
− €10,050
Special expenses lump sum
− €36
Taxable income without severance
€38,684

One-fifth rule step by step

Tax is calculated as if only one fifth of the severance were received. The additional tax on it is then multiplied by five. This keeps the severance from falling fully into the top tax rate.

1. Tax on your income without severance
€6,796
2. Tax on income + one fifth of the severance€38,684 + €6,000
€8,730
3. Difference between 2 and 1
€1,934
4. Difference × 5 = income tax on the severance
€9,670

Tax comparison

Net with normal taxation
€19,082
Net with one-fifth ruleapplies
€20,330

From gross to net

Gross severance
€30,000
Income tax
− €9,670
Total deductions
€9,670
Net severance
€20,330

Estimate – assumptions

  • Statutory health insurance with the average additional contribution (adjustable)
  • No income besides employment income
  • Lump-sum allowances for work-related and special expenses
  • No wage replacement benefits, hence no progression clause
  • Child benefit entitlement for twelve months

Basis: § 34 EStG (one-fifth rule), income tax scale § 32a EStG 2026, official algorithm of the Federal Ministry of Finance. The severance itself is exempt from social security.

Severance Pay Calculator 2026 by Rechnerzentrale(opens in a new tab)2026 values