Employer Cost Calculator Germany 2026
Calculate the true cost of an employee in 2026, including all non-wage labour costs (Lohnnebenkosten), social security contributions and levies.
Your details
Note: The number of children only affects the employee's share of long-term care insurance. The employer's share stays the same.
The calculation updates automatically with every input. All values are based on the current 2026 German social security figures.
Total employer cost
per month
Frequently asked questions
Everything about employer costs and non-wage labour costs in Germany
- U1 levy (continued pay): Finances the reimbursement of continued pay during sickness. The rate varies by health insurer (roughly 0.9-4.1%).
- U2 levy (maternity protection): Finances the maternity pay allowance and continued pay during maternity protection (roughly 0.24-0.79%).
- Insolvency levy (Insolvenzgeldumlage): Protects employees' wage claims if the employer becomes insolvent (0.06% in 2026).
This calculator uses a flat combined levy rate of roughly 2.4%.
- Pension and unemployment insurance: 8,450 euros/month (101,400 euros/year)
- Health and long-term care insurance: 5,812.50 euros/month (69,750 euros/year)
Income above these ceilings is contribution-free. This means that for very high salaries the percentage markup for non-wage labour costs decreases.
- Employee's gross salary
- + employer share of pension insurance (9.3%)
- + employer share of health insurance (7.3% + half of the supplementary contribution)
- + employer share of long-term care insurance (1.8%)
- + employer share of unemployment insurance (1.3%)
- + levies U1, U2 and the insolvency levy
On top of that there may be further costs such as occupational pensions, statutory accident insurance or voluntary benefits, which are not included in this calculator.