Employer cost of €1,750 gross in Germany (2026)
Employer cost breakdown
| Item | Month | Year |
|---|---|---|
| Gross salary | €1,750.00 | €21,000 |
| Health insurance | €156.18 | €1,874 |
| Care insurance | €32.12 | €385 |
| Pension insurance | €166.01 | €1,992 |
| Unemployment insurance | €23.21 | €279 |
| U1 levy (sick pay) | €41.12 | €493 |
| U2 levy (maternity) | €7.54 | €90 |
| U3 insolvency levy | €2.57 | €31 |
| Accident insurance (average) | €18.90 | €227 |
| Total cost | €2,197.65 | €26,372 |
Assumptions: 2026 employer shares outside Saxony, 2.9% average health supplement, U1 at 2.4%, U2 at 0.44%, the 0.15% insolvency levy and the 1.08% average accident insurance rate. Enter your own rates in the employer cost calculator.
Midi-job: In the transition zone up to €2,000 the employer pays more than half of the contributions: the total on the contribution base minus the reduced employee share. The levies are calculated on that base too.
From total cost to net pay
Of €2,197.65 in employer cost, the employee receives €1,348.09 net; the rest goes to social insurance, levies and the tax office. Each extra euro of gross costs the employer about €1.26 at this level. The employee side is in the Germany salary calculator.
Other gross salaries
Frequently asked questions
What does an employee on €1,750 gross cost?
About €2,197.65 a month or €26,372 a year including all employer shares and levies.
When does the U1 levy not apply?
At employers with more than 30 staff. The cost then drops to €2,156.53 a month.
What is not included?
Capital-forming benefits, company pensions, benefits in kind, holiday and Christmas pay, and sector levies.
Sources: SGB IV, SGB V, SGB XI, Section 360 SGB III, DGUV average rate 2025. Updated 2026-11-04.