TVöD and TV-L net pay calculator 2026
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| Table pay | €4,203.56 |
|---|---|
| Wage tax | €574.83 |
| Health insurance | €382.08 |
| Care insurance | €104.80 |
| Pension insurance | €406.09 |
| Unemployment insurance | €56.77 |
| Supplementary pension (own share) | €76.08 |
| Net | €2,602.92 |
- Annual bonus in November: 85%, about €3,573 gross. Net bonus in the bonus tax calculator.
- Table valid from 1 May 2026.
- Wage tax from the official BMF 2026 program. Supplementary pension at the scheme’s 2026 rates; the employer levy raises social insurance through the SvEV addition. Without shift and other allowances and without the bonus month.
How the calculator works
Gross pay comes from the official pay table of the chosen agreement, pro rata for part time. Wage tax is calculated with the official 2026 program of the Federal Ministry of Finance. On top of that comes what sets the public sector apart from a regular gross to net calculation: the supplementary pension.
Supplementary pension: what it takes from net pay
Almost all public sector employees are insured with a supplementary pension scheme. It affects net pay in two ways. First, some schemes take an employee share, for example 1.81% from taxed net pay at VBL West in 2026. Second, part of the employer levy is added to pay subject to social insurance (Section 1 SvEV), so your contributions rise slightly. The employer pays the flat-rate tax on the levy.
| Scheme | Employer levy | Your share |
|---|---|---|
| VBL West (federal, states, many municipalities) | 5.49% | 1.81% |
| VBL East | 1.06% | 4.25% |
| BVK (Bavarian municipalities) | 3.75% | none |
| KVBW (Baden-Württemberg municipalities) | 5.75% | 0.55% |
| RZVK (Rhineland municipalities) | 4.25% | none |
| kvw Münster (pool I) | 4.5% | none |
At VBL East you pay 4.25% into the funded scheme; this contribution is usually free of tax and social insurance, so it lowers your wage tax. Schemes with their own employer contribution (such as the Bavarian BVK at 4%) use up part of the tax-free room, so the levy is taxed at the flat rate sooner. The Sanierungsgeld some schemes charge is not pay and does not change your net.
Net pay at step 3 (TVöD VKA, tax class I, VBL West)
| Grade | Gross | Net |
|---|---|---|
| 5 | €3,449.05 | €2,216.26 |
| 8 | €3,843.36 | €2,420.21 |
| 9b | €4,203.56 | €2,602.92 |
| 11 | €5,046.03 | €3,016.75 |
| 13 | €5,709.87 | €3,345.63 |
Every table value is in the TVöD pay table and the TV-L pay table.
Frequently asked questions
Which supplementary pension scheme am I in?
It is shown on your payslip. The federal government and the states insure with the VBL, municipalities mostly with a regional scheme. The calculator suggests one based on agreement and state; you can change it.
Is the annual bonus included?
No, the calculator shows a regular monthly net. It states the bonus gross in the result; its net is in the bonus tax calculator.
What about allowances?
Allowances such as shift pay are not included. If you receive them, enter your total gross in the salary calculator; it does not include the supplementary pension.
Sources: TVöD pay tables (VKA, BMI) and TV-L (TdL), BMF program 2026, Sections 3 No. 56 and 63 and 40b EStG, Section 1 SvEV with the joint circular of 25 September 2008, ATV and ATV-K, 2026 rates of VBL, BVK, KVBW, RZVK and kvw. Updated 2026-11-04.