Employer cost of €5,000 gross in Germany (2026)
Employer cost breakdown
| Item | Month | Year |
|---|---|---|
| Gross salary | €5,000.00 | €60,000 |
| Health insurance | €437.50 | €5,250 |
| Care insurance | €90.00 | €1,080 |
| Pension insurance | €465.00 | €5,580 |
| Unemployment insurance | €65.00 | €780 |
| U1 levy (sick pay) | €120.00 | €1,440 |
| U2 levy (maternity) | €22.00 | €264 |
| U3 insolvency levy | €7.50 | €90 |
| Accident insurance (average) | €54.00 | €648 |
| Total cost | €6,261.00 | €75,132 |
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 €6,261.00 in employer cost, the employee receives €3,130.08 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 €5,000 a month after tax.
Other gross salaries
Frequently asked questions
What does an employee on €5,000 gross cost?
About €6,261.00 a month or €75,132 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 €6,141.00 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.