Staff cost calculator: what does an employee cost?
Enter the gross wage — the calculator shows all 2026 employer contributions (health, pension, unemployment and care insurance, levies, employers' liability insurance) plus optional night and weekend premiums. With an employer factor for your shift-work calculation.
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Depends on the health fund and reimbursement rate — stated in your health fund's contribution notice. Applies to companies with up to 30 employees.
Total employer costs
| Gross monthly wage | €3.20 | |
| Health insurance (incl. ½ supplementary contribution) | 8.75% | €0.28 |
| Care insurance | 1.8% | €0.06 |
| Pension insurance | 9.3% | €0.30 |
| Unemployment insurance | 1.3% | €0.04 |
| U1 levy (continued pay) | 2.1% | €0.07 |
| U2 levy (maternity) | 0.45% | €0.01 |
| Insolvency benefit levy (U3) | 0.15% | €0.00 |
| Accident insurance (employers' liability, estimate) | 1.1% | €0.04 |
| Total costs | €4.00 |
Estimates based on the 2026 social security rates (as of June 2026, without guarantee) — actual values depend on the health fund, the industry and the federal state. Not a basis for payroll accounting or tax advice.
Explained simply
How employer costs add up
On top of the gross wage come the employer contributions to social security: health insurance (7.3% plus half of the fund-specific supplementary contribution), pension insurance (9.3%), unemployment insurance (1.3%) and care insurance (1.8%, different in Saxony). Each is capped at the contribution assessment ceiling.
Then there are the levies: U1 for continued pay (companies with up to 30 employees, rate depending on the health fund), U2 for maternity protection and the U3 insolvency benefit levy — plus the contribution to the statutory accident insurance (employers' liability insurance association), whose level depends heavily on the industry's hazard class: office work is below 1%, logistics and construction well above.
In shift work, night/Sunday/holiday premiums are often added. The good news: within the limits of Section 3b of the Income Tax Act (25% night, 50% Sunday, 125% holiday) they remain tax-free and, up to a base wage of €25 per hour, also exempt from social security contributions — so they raise the costs but not the contribution burden.
From planning practice
4 practical tips for calculating staff costs
Calculate with the factor
In your pricing and shift calculations, never use the gross wage but gross × factor. Otherwise you'll be short by several hundred euros a month per full-time employee.
Choose the U1 reimbursement rate deliberately
Under the U1 scheme you can choose between reimbursement rates: a higher levy rate = a higher reimbursement in case of illness. For teams with a high absence risk, comparing the options pays off.
Keep night/Sunday/holiday premiums cleanly separated
Tax- and contribution-free premiums must be documented separately (base wage, type of premium, hours) — otherwise you risk back payments during a payroll audit.
Price in absence times
Leave, public holidays and illness cost paid time without work performed — with 30 leave days and average sickness, a good 15% of annual working time. Plan your staffing needs accordingly higher.
Automatic in the product
See staff costs right in the schedule
Shiftdesk converts planned shifts into hours and costs live — you see what the week costs while planning, instead of finding out at the end of the month. Premiums are detected and shown automatically.
Free shift-schedule template included
Get the free shift-schedule template for Excel and PDF — with automatic hour calculation, target-vs-actual comparison and a working-hours (ArbZG) checklist.
Rather not do the math yourself anymore?
Shiftdesk shows you live, while planning, what every shift week costs — including premiums and hour accounts. From €2.50 per employee per month.
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FAQ
Frequently asked questions about staff costs
What does an employee cost on top of the gross wage?
Which levies do employers pay (U1, U2, U3)?
Are night, Sunday and holiday premiums more expensive for the employer?
What is the employer factor?
Why does the percentage surcharge drop for high salaries?
Which costs are missing from this calculation?
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All values are estimates based on the 2026 social security parameters and do not replace payroll accounting or tax advice. Actual rates depend on the health fund (supplementary contribution, U1/U2), the federal state (care insurance in Saxony) and the industry (employers' liability insurance association).