How to read a German payslip (Gehaltsabrechnung)
A German payslip (Gehaltsabrechnung or Lohnabrechnung) follows the same structure everywhere: your gross pay, the wage tax, and four social insurance contributions. On €4,500 gross a month in tax class 1 you keep about €2,871. Here is what each line means.
The lines on your payslip
| Line | What it means |
|---|---|
| Gesamtbrutto | Total gross pay for the month, including any taxable benefits |
| Steuerbrutto | The part of your pay subject to wage tax; tax-free items such as pension salary conversion are left out |
| SV-Brutto | The part subject to social insurance, shown for each branch and limited by the contribution ceilings |
| Lohnsteuer | Wage tax, worked out with the official formula from your tax class |
| Solidaritätszuschlag (Soli) | 5.5% of wage tax, but only above a high exemption limit, so most employees pay nothing |
| Kirchensteuer | Church tax, 8% of wage tax in Bavaria and Baden-Württemberg and 9% elsewhere, only if you are registered with a church |
| KV (Krankenversicherung) | Health insurance: 7.3% plus half your fund’s additional contribution |
| RV (Rentenversicherung) | Pension insurance: 9.3% |
| AV (Arbeitslosenversicherung) | Unemployment insurance: 1.3% |
| PV (Pflegeversicherung) | Long-term care insurance: 1.8%, or 2.4% if you are 23 or older with no children |
| Nettobezüge | Net pay: gross minus tax and social insurance |
| Auszahlungsbetrag | What reaches your bank: net pay minus benefits already received in kind or savings transfers, plus any reimbursements |
Worked example: €4,500 a month
Tax class 1, Berlin, no church tax, no children, 2026
| Gesamtbrutto | €4,500.00 |
|---|---|
| Lohnsteuer | −€650.16 |
| Solidaritätszuschlag | €0.00 |
| Kirchensteuer | €0.00 |
| KV (health) | −€393.75 |
| RV (pension) | −€418.50 |
| AV (unemployment) | −€58.50 |
| PV (care) | −€108.00 |
| Nettobezüge | €2,871.09 |
Health insurance uses the average 2.9% additional contribution and care insurance the childless rate. Check your own payslip.
The codes at the top
- Steuerklasse: your tax class, I to VI. Class IV can show a factor (Faktor) for married couples.
- Kinderfreibeträge: child allowances, 0.5 per parent and child. On the payslip they only lower Soli and church tax.
- Steuer-ID: your 11-digit tax identification number.
- SV-Nummer: your 12-character pension insurance number.
- Beitragsgruppenschlüssel: a four-digit code showing which social insurance branches you pay into.
Other lines you may see
- Geldwerter Vorteil: a taxable benefit in kind, such as a company car; it is added to gross and then taken off again before payment.
- Vermögenswirksame Leistungen (VL): an employer savings payment; it appears as income and again as a transfer.
- Sachbezug: benefits in kind, tax-free up to €50 a month.
Sources
- EntgBV § 1: required content of a payslip
- SolZG § 3: solidarity surcharge exemption limit
- Federal Ministry of Health: contributions
- Deutsche Rentenversicherung: changes in 2026
- Our methodology and the full list of sources for the calculator
Frequently asked questions
Why is my German net pay so much lower than gross?
Because wage tax and four social insurance contributions come off every month. On €4,500 gross in tax class 1, social insurance takes €978.75 and wage tax €650.16, leaving €2,871.09.
What is the difference between Steuerbrutto and SV-Brutto?
Steuerbrutto is the pay that wage tax is charged on, and SV-Brutto the pay that social insurance is charged on. They differ when part of your pay is tax-free or contribution-free, for example a pension salary conversion, or when your pay is above a contribution ceiling.
Why is there no Soli on my payslip?
Since 2021 the solidarity surcharge only applies when your wage tax is above an exemption limit. For a single person in tax class 1 in 2026 that means a salary of about €92,500 a year or more; below that the line shows zero.
This guide explains the general rules for employees and is not personal tax advice. Rules change and individual situations differ, so check with the tax authority or a tax adviser before making decisions. Spotted something out of date? Email [email protected].