Monthly Net Salary in Tax Class 1 €2,726.80
64.46% of the gross salary remains.
Monthly Taxes €615.08
14.54% is deducted as taxes.
Monthly Social Insurance Contributions €888.35
21.00% is deducted as social insurance contributions.
Gross Net Salary Calculator for Public Sector Employees
Income and Taxation Summary
| Monthly | Yearly | |
|---|---|---|
| Salary Before Taxes | €4,230.23 | €54,992.99 |
| TV-V E-9 Tier 1 (100%) | €4,230.23 | €50,762.76 |
| Bonus | €0.00 | €4,230.23 |
| Taxes | ||
| Solidarity Surcharge | €0.00 | €0.00 |
| Church Tax | €0.00 | €0.00 |
| Income Tax | €615.08 | €8,499.00 |
| Social Insurance Contributions | ||
| Pension Insurance | €393.41 | €5,114.35 |
| Unemployment Insurance | €54.99 | €714.91 |
| €342.65 | €4,454.43 | |
| Care Insurance | €97.30 | €1,264.84 |
| Deductions in Total | €1,503.43 | €20,047.53 |
| Salary After Taxes | €2,726.80 | €34,945.46 |
Bug reports and feature enhancements for the Gross Net Salary Calculator can be submitted on GitHub . Contributions are welcome, including changes or additions to source codes, remuneration tables, progression tables, allowance options, and private pension insurance details. etc.
Summary
The gross salary in pay group E-9 tier 1 of the TV-V is €4,230.23 (). In Baden-Württemberg, a monthly gross salary of €4,230.23 in tax class 1 results in a net salary of €2,726.80 (). This would be 64.46% of the gross salary.
Taxes
- The monthly income tax would be €615.08, or 14.54% of the gross salary.
Social Insurance Contributions
- The monthly contribution to the pension insurance would be €393.41, or 9.30% of the gross salary.
- The monthly contribution to the unemployment insurance would be €54.99, or 1.30% of the gross salary.
- The monthly contribution to the health insurance would be €342.65, or 8.10% of the gross salary.
- The monthly contribution to the care insurance would be €97.30, or 2.30% of the gross salary.
The progression of the remuneration for the E-9 pay group in the TV-V
According to the TV-V collective agreement, workers in remuneration group E-9 can expect a monthly gross salary range of €4,230.23 to €5,400.30. That is €1,170.07 more between tire 1 and 6.
When a new employee is hired, they will be placed in the first tier of that salary scale if they have no relevant work experience. If the employee has at least one year of relevant work experience with the same employer, they will be placed in a higher tier, taking into account the length of their previous employment. If the employee has at least one year of relevant work experience with a different employer, they will be hired at the respective tier, depending on the length of their experience.
Additionally, if the new hire has previously worked in a public sector job under the same salary regulations, the employer may take into account the tier they had achieved in their previous job when determining their tier in the new organization .
Allowances
Bonus
Employees who are in an employment relationship on December 1 are entitled to an bonus payment. The bonus payment amounts to at least 100.00% of the base monthly salary.
Tax Class Comparison
Germany has a system of six tax classes that determine the rate at which income from employment is taxed at source. A simplified guide: Tax Class 1 is for single, widowed, divorced, or legally separated individuals. Tax Class 2 is for single parents, and Tax Class 3 is for married couples where one spouse has a significantly higher income than the other. Tax Class 4 is for married couples with similar wages, while Tax Class 5 is for married couples where one spouse is in Tax Class 3 at the request of both spouses. Tax Class 6 applies to employees who receive multiple wages from multiple employers.
Married couples can choose between two combinations of tax classes. The first option is 3/5, where the higher-earning spouse in tax bracket 3 receives a doubled basic tax exemption, while the lower-earning spouse in tax bracket 5 receives no basic tax exemption. The second option is 4/4, where both spouses receive the basic tax exemption. Single parents in Tax Class 2 are entitled to an additional tax allowance.
It is important to note that the tax classes only affect the amount of income tax withheld from the salary, and the actual amount owed or refunded will be determined through an annual income tax declaration.
Supp. Pension Insurance (2024)
It is a supplementary pension insurance scheme for public sector employees that is offered in addition to their pension from the statutory pension insurance scheme.
The following table presents a summary of the costs associated with the allocation and contributions of employers and employees to a supplemental pension insurance plan, along with the tax limits for contribution assessments.
- VBL-West
- VBL-East
| Expenses | ||
| Total allocation | 7,30% | |
| of which employer's share | 5,49% | |
| of which employee's share | 1,81% | |
| Tax limits for compulsory insurance expenses | Monthly | Yearly |
| Tax-free allocation of the employer according to § 3 Nr. 56 EStG | €226.50 | €2,628.00 |
| Lump-sum taxation of employer contribution according to § 40b EStG i. V. m. § 37 Para. 2 ATV | €92.03 | €1,104.36 |
| Tax limits for voluntary insurance expenses | ||
| Tax allowance according to § 3 Nr. 63 Sentence 1 EStG | €604.00 | €7,248.00 |
| Social security exemption of contributions to the funded method according to § 1 Para. 1 Sentence 1 Nr. 9 SvEV | €302.00 | €3,624.00 |
| Expenses | ||
| Allocation of the employer | 1,06% | |
| Contribution to the funding scheme | 6,25% | |
| of which employer's share | 2,00% | |
| of which employee's share | 4,25% | |
| Tax limits for compulsory insurance expenses | Monthly | Yearly |
| Tax-free allocation of the employer according to § 3 Nr. 56 EStG | €226.50 | €2,628.00 |
| Lump-sum taxation of the employer contribution according to § 40b EStG i. V. m. § 16 Para. 2 ATV | €89.48 | €1,073.76 |
| Tax limits for voluntary insurance expenses | ||
| Tax allowance according to § 3 Nr. 63 Sentence 1 EStG | €604.00 | €7,248.00 |
| Social security exemption of contributions to the funded method according to § 1 Para. 1 Sentence 1 Nr. 9 SvEV | €302.00 | €3,624.00 |
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