Payslip Generator for
Germany

German employees contribute to four pillars of social insurance (Sozialversicherung): health insurance (~14.6% split equally), pension insurance (18.6% split equally), unemployment insurance (~2.6% split equally), and long-term care insurance (~3.4% split equally, with a surcharge for childless employees over 23). Contributions are capped at annual income thresholds (Beitragsbemessungsgrenzen).

Kirchensteuer (church tax) is a tax of 8% or 9% of income tax (depending on the federal state) levied on registered members of certain religious communities, primarily the Catholic and Protestant churches. It is deducted directly from the payslip by the employer and remitted to the tax authorities. Employees who are not church members are exempt.

Germany has six tax classes (I through VI) based on marital status and employment circumstances. The tax class determines the amount of wage tax withheld and appears on every payslip. For example, Class I is for single employees, Class III for married employees whose spouse earns less, and Class V for the lower-earning spouse in a couple choosing the III/V combination.

German employers typically use payroll software (Lohnbuchhaltungssoftware) or a tax adviser (Steuerberater) to generate the monthly Entgeltabrechnung. The payslip must be provided at least annually but is usually issued monthly. It must list gross salary, all statutory deductions (Lohnsteuer, Solidaritätszuschlag, all Sozialversicherung branches), and net pay in a clearly structured format.

Yes. Section 108 of the Gewerbeordnung (Trade Regulation Act) requires employers to provide a written payslip (Entgeltabrechnung) at least once per year, and in practice it must be issued each pay period. The payslip must be clear and understandable (durchschaubar) and detail all remuneration components and deductions. Employers who fail to provide payslips can face penalties.

A German payslip must show Lohnsteuer (wage tax), the Solidaritätszuschlag (solidarity surcharge), Kirchensteuer (church tax, if applicable), and all four branches of Sozialversicherung: health insurance (Krankenversicherung), pension insurance (Rentenversicherung), unemployment insurance (Arbeitslosenversicherung), and long-term care insurance (Pflegeversicherung). Both employee and employer shares must be displayed.

Yes. All employees, including part-time (Teilzeit) and marginal employees (Minijobber), are entitled to a payslip. Minijobbers earning up to €538/month may have flat-rate contributions rather than standard social insurance deductions. Freelancers (Freiberufler) and self-employed contractors are not employees and therefore do not receive an employer-issued payslip but are responsible for their own tax filings.

German employees are almost universally paid monthly, and payslips should be issued with each salary payment. The legal minimum is one payslip per year, but practice and employee expectations mean monthly payslips are standard. Digital payslips are permitted provided employees can access, save, and print them.