Find out more about salary deductions (taxes and social security) in Germany.

2. Wage Tax: 14-45 %
• Depends on tax bracket and annual salary
Solidarity Tax: 5,5 % of the wage tax
• Exception: if wage tax is less than 81€, solidarity tax does not apply
Church Tax (Hesse): 9 % of the wage tax
• Only if you are a church member

3. Pension Insurance: 18,6 %
• Deducted from salary: 9,3 %
• Employer pays 9,3 %
Unemployment Insurance: 2,4 %
• Deducted from salary: 1,2 %
• Employer pays 1,2 %
Nursing Care Insurance: 3,05 % (without children: 3,30 %)
• Deducted from salary: 1,525 % (without children: 1,775 %)
• Employer pays 1,525 %
Public Health Insurance: approx. 14,6 % (contribution rate can vary slightly depending on the health insurance provider)
• Deducted from salary: 7,3 %
• Employer pays 7,3 %
Only half of the social insurance
contribution must be paid by the
employee. The other half is paid as
a benefit by the employer.

4. Tax Brackets 1 2 3 4 5 6
Target
Group
Single
Employees,
who are not
widowed or
divorced
Single
Parents
Married
person,
whose
partner does
not have
income or
belongs to
bracket 5
Married
people,
both
spouses are
employed
Married
person,
both
spouses are
employed.
One of the
partners
belongs to
bracket 3
If one is
employed for
more than
one
company,
bracket 6
applies for all
further
employers
Tax-free
Amount
9.408€ 9.408€ 18.816€ 9.408€ - -

5. Net Salary
≈ 60%
Wage Tax
Solidarity Tax
Church Tax
Health Insurance
Unemployment Insurance
Pension Insurance
Nursing Care Insurance
Example:
• Person, 30 y/o
• Lives in Darmstadt, Hesse / Germany
• Single, no children
• Church member
• Covered by statuary insurances
• Gross Salary 50.000 € / year
- Social Security ≈ 10.012,50 € / year
- Taxes ≈ 9.929,16 € / year
- Net Salary ≈ 30.058,34 € / year

6. Net Salary
≈ 70%
Wage Tax
Health Insurance
Unemployment Insurance
Pension Insurance
Nursing Care Insurance
Example:
• Person, 40 y/o
• Lives in Darmstadt, Hesse / Germany
• Married, 2 children, spouse does not have
income
• Not a church member
• Covered by statuary insurances
• Gross Salary 50.000 € / year
- Social Security ≈ 9.887,50 € / year
- Taxes ≈ 4.891,92 € / year
- Net Salary ≈ 35.220,58 € / year

7. Contact us
Tel: +49 6151 709 980
E-Mail: info@it-profiler.com
Visit our website at
www.it-profiler.com