Perinvo — Germany Payroll Calculator 2025
Official-style payroll math for Germany (EStG §32a 2025, SV ceilings, Soli, Kirchensteuer, PV child rules).
Inputs
Mode Gross↔Net
Period Monthly / Annual
Gross pay (€) Before taxes
Taxable benefits (€) Added to gross
Non‑taxable allowances (€) Added to net
Employee pension % Salary sacrifice
Employer pension % Company share
Employee pension timing Pre‑tax or after‑tax
Other employer cost % Fringe & overhead
Tax profile & location
Steuerklasse
Bundesland Kirchensteuer
Church member?
Age
Children under 25 for PV
GKV Zusatzbeitrag % avg 2025 ≈ 2.5%
Home state rule
Optional deductions (Werbungskosten)
Note: Pendlerpauschale and Pauschbetrag (1,230€) are not automatically applied in monthly payroll deductions unless registered as Freibetrag in ELStAM.
In reality, these deductions are typically applied during the annual tax return, not in monthly payroll calculations.
Pendler distance (km one‑way)
Working days / year
Apply lump sum 1,230 €?
Extra Werbungskosten (€) in addition
Override Werbungskosten (€) if apply=no
Employer insurance options
U1/U2/U3 insurance % Employer cost
Unfallversicherung % Employer cost
Insurance fund type
Kirchensteuer Kappung?
Results
Gross
0,00 €
Net pay
0,00 €
Employer cost
0,00 €
| Item | Amount (€) | Notes |
|---|
Assumptions (2025)
- Einkommensteuer per §32a EStG 2025 Grundtarif (x, y, z zones); Klasse III uses splitting (2× tax on ½ zvE); Klasse II applies Entlastungsbetrag (4,260 € + 240 €/child ab 2.).
- Solidaritätszuschlag: 0% up to free amount (LSt ≤ 19,950 € single / 39,900 € married); in the Milderungszone: 11.9% · (LSt − free amount); above that: 5.5% of LSt.
- Kirchensteuer: 8% (BY, BW) or 9% (others) of income tax, only if “Church member” is Yes.
- Sozialversicherung ceilings (BBG) 2025: KV/PV 5,512.50 €/month; RV/AV 8,050 €/month.
- Rates 2025: KV base 14.6% + Zusatz (avg 2.5%, user‑set) split equally; RV 18.6% split; AV 2.6% split; PV total 3.6% split 1.8%/1.8% with child rules (childless +0.6 pp employee; 2+ children reduce employee share).
- Pendlerpauschale: 0.30 €/km for first 20 km + 0.38 €/km from km 21; one‑way distance · days.
- Vorsorgepauschale: Calculated according to official PAP rules with proper rounding and tax class variations.
- Sachsen PV rule: Employer pays 1.3% (instead of 1.8%) and employee pays 2.3% (instead of 1.8%).
- U1/U2/U3 and Unfallversicherung: Added to employer costs based on user-defined percentages.
- Note: This calculator provides estimates. For exact calculations, please use the official BMF tax calculator.