What does the salary cost the employer?
See gross pay and regular employer shares separately. Variable levies remain visibly outside the total.
Regular salary before tax and deductions
Direct employer costCalculation year 2026
Agreed gross salary€4,800.00
Regular employer shares€1,015.20
Direct employer cost€5,815.20€5,815.20
Pension insurance€446.40
Unemployment insurance€62.40
Health insurance€420.00
Care insurance€86.40
Further costs depend on the organisation
The employer figure covers the regular contribution shares only. The U1 and U2 levies, the insolvency levy and accident insurance depend on the firm and are not included.
That is why NettoRechner calls this direct employer cost rather than exact total cost.
The full statement for a single salary is in the gross-to-net calculator.