Employer cost of €4,000 gross in Germany (2026)
Employer cost breakdown
| Item | Month | Year |
|---|---|---|
| Gross salary | €4,000.00 | €48,000 |
| Health insurance | €350.00 | €4,200 |
| Care insurance | €72.00 | €864 |
| Pension insurance | €372.00 | €4,464 |
| Unemployment insurance | €52.00 | €624 |
| U1 levy (sick pay) | €96.00 | €1,152 |
| U2 levy (maternity) | €17.60 | €211 |
| U3 insolvency levy | €6.00 | €72 |
| Accident insurance (average) | €43.20 | €518 |
| Total cost | €5,008.80 | €60,106 |
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 €5,008.80 in employer cost, the employee receives €2,605.50 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 €4,000 a month after tax.
Other gross salaries
Frequently asked questions
What does an employee on €4,000 gross cost?
About €5,008.80 a month or €60,106 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 €4,912.80 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.