DEHow much do I save with salary conversion at €3,750 gross? Pension calculator 2026
52.4% of the contribution is covered by tax/social-insurance savings and the employer subsidy.
Calculate your own case
The calculator is pre-filled with the values from this page – change the amount, tax class or insurer for your individual case.
Salary Calculator
Convert 200 € a month into a direct insurance pension at €3,750 gross, and the employer must add at least €30.00 by law – €230.00 total. Your actual net cost: only €109.54.
How the contribution splits across the tax-free thresholds
The €230.00 total contribution (€200.00 salary conversion + €30.00 employer subsidy) splits like this:
| Tax- and social-insurance-free | €230.00 |
Effect on employer cost and net pay
With 200 € salary conversion, employer cost at €3,750 gross changes by −€17.47 per month.
Net cost by contribution amount
The higher the conversion amount, the larger the share above the tax-free thresholds – the savings rate drops accordingly:
| Salary conversion | Employer subsidy | Total contribution | Net cost | Savings |
|---|---|---|---|---|
| €100.00 | €15.00 | €115.00 | €54.60 | 52.5 % |
| €200.00 | €30.00 | €230.00 | €109.54 | 52.4 % |
| €300.00 | €45.00 | €345.00 | €166.25 | 51.8 % |
| €500.00 | €75.00 | €575.00 | €327.15 | 43.1 % |
| €700.00 | €105.00 | €805.00 | €517.73 | 35.7 % |
Deferred compensation in payroll
Deferred compensation affects gross pay, contributions and filings at once. In running payroll it has to be right every month, not just in the calculator.
Frequently asked questions
Part of the gross salary flows directly into an occupational pension (direct insurance under § 3 Nr. 63 EStG) instead of being paid out – tax- and social-insurance-free up to certain limits.