Germany Employer Cost Calculator

01Employee

Annual gross salary paid monthly. The calculator starts just above the Midijob range (€2,000 a month).

Only Saxony differs: employees bear 1% of the care contribution alone, so the employer pays 1.3% instead of 1.8%.

The employee's health fund add-on; the employer pays half. 2.9% is the official 2026 average.

02Levies

Employers with up to 30 employees take part in the U1 scheme, which refunds most sick pay.

Set by the employee's health fund (KNAPPSCHAFT 2026: 0.80% for an 80% refund). Check your fund's rate.

Set by the employee's health fund (KNAPPSCHAFT 2026: 0.22%). All employers pay it.

Total employer cost

€73,392

per year: 22.3% on top of gross pay

Total employer cost per month
€6,116.00
Employer social insurance per year
€12,690.00
U1, U2 and insolvency levies per year
€702.00
On-cost as a share of gross
22.3%
Employee's own social insurance per year
€13,050.00
  • U1 and U2 rates are set by each employee's health insurance fund; the defaults are KNAPPSCHAFT's 2026 rates (U1 0.8%, U2 0.22%). U1 applies only to employers with up to 30 employees.
  • The employee share shown assumes a childless employee aged 23 or over (it includes the 0.6% care surcharge, which the employer does not share).
  • Statutory accident insurance (Berufsgenossenschaft) is not included: its rates depend on the industry and are billed separately.
  • The calculator covers salaries above the Midijob range (more than €2,000 a month); for Minijobs use the Minijob calculator.

Total employer cost: €73,392 per year: 22.3% on top of gross pay

Show the breakdown
Employer cost of a €60,000 salary (Berlin)
LineYearMonth
Gross salary€60,000.00€5,000.00
Pension insurance (employer half)€5,580.00€465.00
Unemployment insurance (employer half)€780.00€65.00
Health insurance (employer half)€5,250.00€437.50
Long-term care insurance (employer half)€1,080.00€90.00
U1 sick-pay levy (0.8%)€480.00€40.00
U2 maternity levy (0.22%)€132.00€11.00
U3 insolvency levy (0.15%)€90.00€7.50
Total employer cost€73,392.00€6,116.00
What an employee costs
82%TAKE-HOME
  • Gross salary€60,00082%
  • Pension€5,5807%
  • Health and care€6,3309%
  • Unemployment€7801%
  • U1, U2, U3 levies€7021%

See the full breakdown and tables (opens in a new tab)

Calculator by CalcBloc · rates from official sources, checked 2026-10-17.