Employer cost of €4,750 gross in Germany (2026)
Employer cost breakdown
| Item | Month | Year |
|---|---|---|
| Gross salary | €4,750.00 | €57,000 |
| Health insurance | €415.63 | €4,988 |
| Care insurance | €85.50 | €1,026 |
| Pension insurance | €441.75 | €5,301 |
| Unemployment insurance | €61.75 | €741 |
| U1 levy (sick pay) | €114.00 | €1,368 |
| U2 levy (maternity) | €20.90 | €251 |
| U3 insolvency levy | €7.13 | €86 |
| Accident insurance (average) | €51.30 | €616 |
| Total cost | €5,947.96 | €71,376 |
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 €5,947.96 in employer cost, the employee receives €3,001.46 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 €4,750 gross cost?
About €5,947.96 a month or €71,376 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 €5,833.96 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.