Churchtax

If you are a member of a church, you regularly pay church tax, which affects your net income. Therefore, in the calculator, select whether or not you pay church tax.

Socialcontributions 2024

• Unemployment Insurance: 2.6%, shared equally between the employee and the employer.
• Nursing Care Insurance: 3.40%, also shared equally between the employee and the employer. Special rule in Saxony: Employee: 2.20%, Employer: 1.20%.
• Statutory Health Insurance: 14.6%, with half paid by the employee and half by the employer. Additionally, there is an average supplementary contribution of 1.70% for the employee. The actual supplementary contribution rate depends on the specific statutory health insurance provider of the employee.
• Pension Insurance: The contribution rate for statutory pension insurance is 18.6% for the year 2024 and is equally shared between the employee and the employer.

Tax class I

Tax class 1 applies to single, separated, widowed or divorced employees without children. Note: Even if you are not yet divorced but already have two different places of residence, you must switch to tax class I.

Tax class II

Tax class 2 applies to single, separated, widowed or divorced employees with children.

Tax class III

Tax class 3 can be selected by a person in a marriage. It is particularly useful for the sole earner or for dual earners in a marriage. It is the counterpart to tax class V.

Tax class IV

Tax class 4 is assigned automatically if spouses do not switch to classes III and V on their own. It is also the right one if spouses earn a similar amount.

Tax class V

Tax class 5 is the counterpart to tax class III. It can be selected by a person in a marriage. It is useful for the person who brings the (significantly) lower income into the partnership.

Tax class VI

Tax class 6 only applies if an employee has two jobs. Tax class VI then applies to the additional income.