DEGross-to-Net Calculator
Try the Lohnica API yourself
Salary Calculator
Request JSON
POST /api/v1/gross-net-calc/2026-09{
"monthly-gross-income": 5000,
"age": 25,
"income-tax-class": "1",
"child-allowance": "0",
"tax-exempt-amount-monthly": 0,
"state": "he",
"church-tax": true,
"pension-insurance": true,
"unemployment-insurance": true,
"has-children": false,
"children-below-25": 0,
"health-insurance-company-number": "",
"calculation-month": 9,
"calculation-year": 2026,
"insurance-type": "compulsory",
"income-tax-factor": 1,
"mini-job": false,
"midi-job": false
}What comes off the gross salary
Two blocks sit between gross and net: taxes and social insurance. Taxes are borne by the employee alone, social insurance is split between employer and employee.
| Deduction | Who pays it |
|---|---|
| Income tax | Employee, depending on tax class and allowances |
| Solidarity surcharge | Employee, only above an exemption threshold |
| Church tax | Employee, only if a church member; rate varies by state |
| Health insurance | Split evenly – including the fund-specific supplementary rate |
| Long-term care insurance | Split evenly, with a surcharge for the childless and reductions from two children |
| Pension insurance | Split evenly |
| Unemployment insurance | Split evenly |
The calculator above applies all rates as of today – the exact amounts appear in the result breakdown.
Why calculators disagree
The most common reason is the health insurance supplementary rate. Every fund sets it individually, it currently ranges from below 2% to above 4%, and it can change mid-year. Calculators that use an average are therefore systematically off. This one uses the rate of your fund as of today.
See supplementary rates of all health insurance funds →Frequently asked questions
Taxes come off the gross salary first – income tax by tax class, plus solidarity surcharge and church tax where applicable. Then the employee shares of health, long-term care, pension and unemployment insurance. What remains is the net pay. Contribution assessment ceilings cap the social insurance side.