DEHow much do I save with salary conversion at €5,000 gross? Pension calculator 2026
55.2% 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 €5,000 gross, and the employer must add at least €30.00 by law – €230.00 total. Your actual net cost: only €102.96.
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 €5,000 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 | €51.36 | 55.3 % |
| €200.00 | €30.00 | €230.00 | €102.96 | 55.2 % |
| €300.00 | €45.00 | €345.00 | €156.25 | 54.7 % |
| €500.00 | €75.00 | €575.00 | €310.57 | 46 % |
| €700.00 | €105.00 | €805.00 | €498.74 | 38 % |
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.