DEEmployer costs
What does an employee cost? Employer costs 2026 at a glance
Gross salary is only part of the story: on top come the employer share of social insurance, the U1 and U2 levies and the insolvency levy. This overview shows what an employee really costs at typical monthly gross salaries – calculated with the same engine that powers our payroll API.
As of 09/08/2026
| Monthly gross | Employer cost | Overhead | Net (tax class 1) |
|---|---|---|---|
| Mini-job (up to 603 €) | €790.95 | +31.2 % | |
| €800Transition zone | €1,020.45 | +27.6 % | |
| €1,000Transition zone | €1,262.85 | +26.3 % | |
| €1,200Transition zone | €1,505.21 | +25.4 % | |
| €1,400Transition zone | €1,747.58 | +24.8 % | |
| €1,600Transition zone | €1,989.93 | +24.4 % | |
| €1,800Transition zone | €2,232.33 | +24 % | |
| €2,000Transition zone | €2,474.70 | +23.7 % | |
| €2,250 | €2,784.04 | +23.7 % | |
| €2,500 | €3,093.38 | +23.7 % | |
| €2,750 | €3,402.72 | +23.7 % | |
| €3,000 | €3,712.05 | +23.7 % | |
| €3,250 | €4,021.39 | +23.7 % | |
| €3,500 | €4,330.73 | +23.7 % | |
| €3,750 | €4,640.07 | +23.7 % | |
| €4,000 | €4,949.40 | +23.7 % | |
| €4,250 | €5,258.74 | +23.7 % | |
| €4,500 | €5,568.08 | +23.7 % | |
| €4,750 | €5,877.42 | +23.7 % | |
| €5,000 | €6,186.75 | +23.7 % | |
| €5,250 | €6,496.09 | +23.7 % | |
| €5,500 | €6,805.43 | +23.7 % | |
| €5,750 | €7,114.77 | +23.7 % | |
| €6,000 | €7,404.52 | +23.4 % | |
| €6,500 | €7,970.97 | +22.6 % | |
| €7,000 | €8,537.42 | +22 % | |
| €7,500 | €9,103.87 | +21.4 % | |
| €8,000 | €9,670.32 | +20.9 % | |
| €8,500 | €10,230.13 | +20.4 % | |
| €9,000 | €10,730.13 | +19.2 % | |
| €9,500 | €11,230.13 | +18.2 % | |
| €10,000 | €11,730.13 | +17.3 % | €5,715.17 |
Reference assumptions: statutory health insurance (Techniker Krankenkasse), tax class 1, no children, no church tax, as of January 2026. Employer costs themselves do not depend on the tax class; U1/U2 vary by health insurer and chosen reimbursement rate.