Your German payslip explained, line by line (2026)
A German payslip (Gehaltsabrechnung or Entgeltabrechnung) starts with your personal tax data, then gross pay, then taxes, then social insurance. The data at the top decides most of what follows, so check it first.
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The data at the top
Steuerklasse (tax class), Kinderfreibeträge (child allowances), Konfession (church membership, shown as ev, rk or --), your tax ID, social insurance number and health insurer (Krankenkasse). Your employer receives the tax data electronically from the tax office (ELStAM). If it cannot, for example because you have not given your tax ID yet, it must use tax class VI, the most expensive one.
Tax classes
I: single, separated or divorced. II: single parent living with a child, with an extra relief. III and V: married couples where one partner earns much more; the higher earner takes III, the other V. IV: married couples with similar pay (IV with factor is an option). VI: a second job, or no data available. The class changes how much is withheld each month, not your final tax for the year. The annual tax return settles that, and couples on III and V must file one.
Taxes
Lohnsteuer is worked out from the annual tax tables; in 2026 the first 12,348 EUR of taxable income a year is tax-free. The Solidaritätszuschlag (Soli) is 5.5% of the income tax, but only when your annual income tax is above 20,350 EUR (single, 2026), with a phase-in above that, so most employees no longer pay it. Kirchensteuer is 8% of the income tax in Bavaria and Baden-Württemberg and 9% elsewhere, and only applies to members of a church that levies it.
Social insurance
Contributions are generally split in half with your employer. Your shares in 2026: pension (RV) 9.3%, unemployment (AV) 1.3%, health (KV) 7.3% plus half of your Krankenkasse's additional contribution (Zusatzbeitrag, 2.9% on average in 2026, often more), long-term care (PV) 1.8%, plus 0.6% if you are 23 or older and have no children, and less from the second child under 25. Saxony splits the care contribution differently. Health and care contributions stop at 5,812.50 EUR a month, pension and unemployment at 8,450 EUR. Between 603.01 and 2,000 EUR a month (Midijob) your contributions are reduced.
Other lines
Vermögenswirksame Leistungen (VL): an employer top-up paid into a savings contract. Geldwerter Vorteil: the taxable value of a benefit, such as 1% of the list price a month for a company car you also use privately (0.25% for most electric cars). It is added for tax and social insurance, then taken off again because you received no cash. Steuer-Brutto and SV-Brutto can differ from gross pay because of tax-free items or pension salary conversion (Entgeltumwandlung). Netto is pay after taxes and social insurance; the Auszahlungsbetrag is what reaches your account after other deductions such as VL savings.
What to check every month
Your tax class and child allowances match your situation; church tax only if you are a member; the Zusatzbeitrag matches your Krankenkasse's current rate; no childless surcharge if you have children (your employer needs proof); hours and overtime; your holiday balance (by law at least 20 days a year on a five-day week, often 25 to 30 by contract). The minimum wage is 13.90 EUR an hour in 2026. Payslop runs these checks for free.
Check your own payslip. Upload it and every line is explained, the rates verified and the questions for HR written for you. Free, nothing stored. Decode my payslip
Questions people ask
Why am I on tax class VI in my first job?
Your employer could not get your tax data yet, usually because you have no tax ID or have not given it. The tax ID arrives by post a few weeks after you register your address (Anmeldung). Once the employer has it, the right class applies; tax overpaid in the meantime is corrected by payroll in the same year or comes back with your tax return.
Do I have to file a tax return?
Not with a single job in class I, though it often pays off. It is compulsory with classes III and V, IV with factor, a second job in class VI, or more than 410 EUR a year of benefits such as Elterngeld or Kurzarbeitergeld.
Why is my Krankenkasse contribution different from my colleague's?
Each Krankenkasse sets its own additional contribution. Half of it is deducted from you, so two people on the same pay can see different health lines.
Related guides
Indicative rules as of October 2026. Not tax or legal advice.