Employer cost of €5,500 gross in Germany (2026)
Employer cost breakdown
| Item | Month | Year |
|---|---|---|
| Gross salary | €5,500.00 | €66,000 |
| Health insurance | €481.25 | €5,775 |
| Care insurance | €99.00 | €1,188 |
| Pension insurance | €511.50 | €6,138 |
| Unemployment insurance | €71.50 | €858 |
| U1 levy (sick pay) | €132.00 | €1,584 |
| U2 levy (maternity) | €24.20 | €290 |
| U3 insolvency levy | €8.25 | €99 |
| Accident insurance (average) | €59.40 | €713 |
| Total cost | €6,887.10 | €82,645 |
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 €6,887.10 in employer cost, the employee receives €3,382.50 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 €5,500 a month after tax.
Other gross salaries
Frequently asked questions
What does an employee on €5,500 gross cost?
About €6,887.10 a month or €82,645 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 €6,755.10 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.