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🇩🇪2026 Rates

Employer Cost Calculator

Calculate the total cost to employ someone in Germany. See employer contributions for social security, pension, and other mandatory costs.

Employee Salary

Enter the employee's gross annual salary

Affects care insurance calculation

%

Varies by industry (0.5% - 3.0%). Average is ~1.3%

Training, equipment, 13th salary, etc.

Employee Gross:50.000 €
Monthly Gross:4.167 €

Total Employer Cost

Full cost to employ (2026)

60.900 €
total annual cost

5.075 €/month

Cost Breakdown

Gross Salary50.000 €

Employer Contributions (Arbeitgeberanteil)

Pension (9.3%)4.650 €
Health Insurance4.100 €
Care Insurance (1.7%)850 €
Unemployment (1.3%)650 €
Accident Insurance (1.3%)650 €
Overhead %
+21.8%
Per Working Day
244 €

Contribution Ceilings 2026

Pension/Unemployment

99,600

Health/Care

68,250

Note: Accident insurance (Unfallversicherung) rates vary significantly by industry - from 0.5% in offices to over 3% in construction. The U1/U2 contributions (sick pay/maternity) also vary.

What's Included in Employment Costs?

Understanding the full cost of hiring in Germany

Gross Salary

The agreed salary before any deductions. This is what the employee sees.

Social Security

Employer contributions to pension, healthcare, unemployment, and other insurance.

Additional Costs

Holiday allowance, pension contributions, and any other mandatory payments.