Employer cost of €3,750 gross in Germany (2026)
Employer cost breakdown
| Item | Month | Year |
|---|---|---|
| Gross salary | €3,750.00 | €45,000 |
| Health insurance | €328.13 | €3,938 |
| Care insurance | €67.50 | €810 |
| Pension insurance | €348.75 | €4,185 |
| Unemployment insurance | €48.75 | €585 |
| U1 levy (sick pay) | €90.00 | €1,080 |
| U2 levy (maternity) | €16.50 | €198 |
| U3 insolvency levy | €5.63 | €68 |
| Accident insurance (average) | €40.50 | €486 |
| Total cost | €4,695.76 | €56,349 |
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.
From total cost to net pay
Of €4,695.76 in employer cost, the employee receives €2,470.21 net; the rest goes to social insurance, levies and the tax office. Each extra euro of gross costs the employer about €1.25 at this level. The employee side is in the Germany salary calculator.
Other gross salaries
Frequently asked questions
What does an employee on €3,750 gross cost?
About €4,695.76 a month or €56,349 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 €4,605.76 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.