How the Germany net salary calculator is verified

Inputs

Input	Field	Type
Gross annual salary (EUR)	`grossAnnual`	number
Children (0 = childless surcharge on care insurance)	`children`	number
Church tax rate (0, 0.08 or 0.09)	`churchRate`	number

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
Pension + unemployment	`socialPensionUnemp`	`$round(($const.pensionRate + $const.unempRate) * (grossAnnual < $const.ceilingPensionUnemp ? grossAnnual : $const.ceilingPensionUnemp), 2)`
Care Rate	`careRate`	`children > 0 ? $const.careBase : $const.careBase + $const.childlessSurcharge`
Health + long-term care	`socialHealthCare`	`$round(($const.healthRate + $const.addOnHalf + careRate) * (grossAnnual < $const.ceilingHealthCare ? grossAnnual : $const.ceilingHealthCare), 2)`
Social Total	`socialTotal`	`$round(socialPensionUnemp + socialHealthCare, 2)`
Taxable income (zvE)	`zvE`	`($b := grossAnnual - socialTotal - $const.allowanceEmployee - $const.specialLump; $round($b > 0 ? $b : 0, 2))`
Income tax (§32a)	`incomeTax`	`($z := zvE; $g := $const.grundfreibetrag; $y := ($z - $g) / 10000; $w := ($z - 17443) / 10000; $t := $z <= $g ? 0 : $z <= 17443 ? (932.30 * $y + 1400) * $y : $z <= 68480 ? (176.64 * $w + 2397) * $w + 1015.13 : $z <= 277825 ? 0.42 * $z - 10911.92 : 0.45 * $z - 19246.67; $round($t, 2))`
Solidarity surcharge	`solidaritySurcharge`	`$round(incomeTax > $const.soliThreshold ? incomeTax * $const.soliRate : 0, 2)`
Church tax	`churchTax`	`$round(incomeTax * churchRate, 2)`
Total Tax	`totalTax`	`$round(incomeTax + solidaritySurcharge + churchTax, 2)`
Net / year	`netAnnual`	`$round(grossAnnual - socialTotal - totalTax, 2)`
Net / month	`netMonthly`	`$round(netAnnual / 12, 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`pensionRate`	0.093
`unempRate`	0.013
`ceilingPensionUnemp`	96600
`healthRate`	0.073
`addOnHalf`	0.0125
`ceilingHealthCare`	66150
`careBase`	0.018
`childlessSurcharge`	0.006
`allowanceEmployee`	1230
`specialLump`	36
`grundfreibetrag`	12096
`soliThreshold`	19950
`soliRate`	0.055

Test vectors (2)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — S1 48,000 EUR single childless — default case

given `grossAnnual`	48000
given `children`	0
given `churchRate`	0
expect `solidaritySurcharge`	0
expect `churchTax`	0

Case 2 — S3 150,000 EUR single — ceilings and soli relief floor

given `grossAnnual`	150000
given `children`	0
given `churchRate`	0
expect `socialPensionUnemp`	10239.6

Sources

BMF Brutto-Netto-Rechner (official calculator) · checked 2026-08-02
§32a EStG — income tax tariff · checked 2026-08-02

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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