A German payslip (Gehaltsabrechnung or Lohnabrechnung) starts with your gross pay (Brutto) and ends with your net pay (Netto). In between, your employer deducts income tax and your share of four social insurances. For a typical salary, net pay is somewhere around 60% of gross.
The deductions
| Line | What it is | Your share in 2026 |
|---|---|---|
| Lohnsteuer | Income tax, based on your tax class | Depends on income and class |
| Solidaritätszuschlag | Solidarity surcharge | Only on high incomes |
| Kirchensteuer | Church tax, only if you're registered with a church that collects it | 8 or 9% of your income tax |
| Rentenversicherung (RV) | Pension insurance | 9.3% (half of 18.6%) |
| Krankenversicherung (KV) | Public health insurance | 7.3% plus half your insurer's extra contribution (2.9% on average) |
| Pflegeversicherung (PV) | Long-term care insurance | 1.8%, plus a surcharge if you're 23 or over and have no children |
| Arbeitslosenversicherung (AV) | Unemployment insurance | 1.3% (half of 2.6%) |
What to check on your first payslip
- Your tax class (Steuerklasse). If it shows VI and you have only one job, your employer doesn't have your tax ID yet. See Your tax ID and tax class.
- Your name, address and social insurance number.
- The health insurer named on the slip is the one you chose.
- Whether church tax is deducted, and whether that's right.
Your pension contributions count towards a German pension. If you leave Germany later, you may be able to claim some of them back. See Leaving Germany.
Common questions
Can I get some of the tax back?
Often, yes. Filing a tax return lets you deduct work-related costs such as moving expenses, a home office and work equipment. See Your first tax return.
What is the social insurance number?
Your Sozialversicherungsnummer. The pension insurance assigns it when your employer first registers you, and sends it by post.
Sources
Rules and amounts change. Check the official source before you rely on a figure.