Take-home with holiday pay and pension
% of €133,400 assignment income a year| Item | Year | Month | Per billed day | % of rate |
|---|---|---|---|---|
| Take-home excluding holiday pay | €59,765 | €4,980.40 | €257.61 | 44.8% |
| Holiday pay after tax (€8,901 gross) | €4,718 | €393.14 | €20.34 | 3.5% |
| Take-home including holiday pay | €64,483 | €5,373.55 | €277.94 | 48.3% |
| Total value: take-home + holiday pay + pension | €64,483 | €5,373.55 | €277.94 | 48.3% |
| Tax, social security, employer costs and margin | €68,917 | €5,743.12 | €297.06 | 51.7% |
Holiday pay is already part of take-home: it is shown separately so you can see its value after tax. Pension counts your own and the employer's contributions, which belong to you but are not paid out until retirement.
Allowances, expenses and tax regimes
Paid through payroll within each legal limit. Items marked "Tax and social security free" are paid out of the rate before employer costs, so they also save employer contributions. "Income-tax free" items still carry social security. Gains are per year at your current rate.
| Allowance or expense | Treatment | Amount | Per year | Take-home gain | |
|---|---|---|---|---|---|
Benefit-in-kind voucher (Sachbezug €50 a month) Non-cash voucher or card; must be paid on top of agreed pay. |
Tax and social security free | per month · max €50 |
€600 | +€287 | |
Meal subsidy (€3.10 per day tax-free) Meal vouchers; value above €3.10 is taxed at the official meal value. |
Tax and social security free | €3.10/day · days / month |
€719 | +€344 | |
Jobticket (Deutschlandticket €63 a month) Employer-paid public transport ticket on top of salary. |
Tax and social security free | per month · max €63 |
€756 | +€362 | |
Kita and childcare fees Fees for children not yet at school, unlimited; enter the monthly fee per child. Not available for this household. |
Tax and social security free | per child / month |
– | – | |
Company pension by deferred pay (bAV, social-security-free part) Up to €338 a month free of tax and social security (up to €676 tax-free). Paid into the pension; the employer adds 15%. |
Tax-free into pension | per month · max €338 |
€4,056 | +€1,940 take-home + pension | |
Business travel per diem (€14 per day) Days away over 8 hours (€28 for 24 hours). |
Tax and social security free | €14.00/day · days / month |
€0 | – |
Monthly payroll
Payslip and monthly reconciliation use: 20 days worked| Monthly payslip | Days worked (20) | Average (21.66 days) | Difference |
|---|---|---|---|
| Days paid | 20 | 21.66 | -1.66 |
| Assignment income | €11,500.00 | €12,454.50 | -€954.50 |
| Admin charge (before tax) | -€116.00 | -€125.63 | €9.63 |
| Total employer costs | -€1,664.43 | -€1,679.31 | €14.88 |
| Gross pay paid | €9,719.57 | €10,649.56 | -€929.99 |
| of which holiday pay paid now | €771.39 | €845.20 | -€73.81 |
| Income tax | -€2,604.27 | -€3,041.36 | €437.08 |
| Employee social security | -€1,543.79 | -€1,543.79 | €0.00 |
| Take-home pay | €5,571.50 | €6,064.41 | -€492.91 |
Monthly withholding uses the annual tax scale and contribution ceilings spread over 12 months, which is how most EU and Swiss payrolls withhold.
Day rate reconciliation
Every pound of the rate, in the order payroll takes it, until nothing is left.
| Item | Goes to | Amount | Balance left |
|---|---|---|---|
| Day rate | €575.00 | €575.00 | |
| Admin charge, taken before tax | |||
| Umbrella margin | umbrella | −€5.80 | €569.20 |
| Employer costs, funded from your rate | |||
| Pension and unemployment (10.6%) | social security | −€46.33 | €522.87 |
| Health and care (10.55%) | social security | −€31.72 | €491.15 |
| U1/U2/insolvency levies (~1.6%) | social security | −€7.73 | €483.42 |
| Total employer costs | −€85.78 | €483.42 | |
| Your deductions from gross pay | |||
| Pension insurance (9.3%) | social security | −€40.65 | €442.77 |
| Unemployment insurance (1.3%) | social security | −€5.68 | €437.09 |
| Health + care incl. childless surcharge | social security | −€33.52 | €403.57 |
| Income tax (class I) | tax authority | −€121.59 | €281.98 |
| Solidarity surcharge | tax authority | −€4.03 | €277.95 |
| Total employee deductions | −€205.47 | €277.95 | |
| Paid to you | |||
| Take-home pay | your bank | −€277.95 | €0.00 |
| Balance remaining | €0.00 | ✓ Fully reconciled | |
Where the rate goes
Share of €133,400 assignment incomePayslip breakdown
Week = year ÷ 52 · billed day = year ÷ 232
| Item | Year | Month | Week | Billed day |
|---|---|---|---|---|
| Assignment income | €133,400 | €11,116.67 | €2,565.38 | €575.00 |
| Less admin charge (before tax) | -€1,346 | -€112.13 | -€25.88 | -€5.80 |
| Employment cost available | €132,054 | €11,004.53 | €2,539.51 | €569.20 |
| Employer costs (funded from the rate) | ||||
| Pension and unemployment (10.6%) | -€10,748 | -€895.70 | -€206.70 | -€46.33 |
| Health and care (10.55%) | -€7,359 | -€613.22 | -€141.51 | -€31.72 |
| U1/U2/insolvency levies (~1.6%) | -€1,794 | -€149.54 | -€34.51 | -€7.73 |
| Total employer costs | -€19,901 | -€1,658.46 | -€382.72 | -€85.78 |
| Gross pay made up of | ||||
| Basic pay | €103,252 | €8,604.33 | €1,985.61 | €445.05 |
| Holiday pay (20 days) | €8,901 | €741.75 | €171.17 | €38.37 |
| Gross salary (incl. holiday pay) | €112,153 | €9,346.08 | €2,156.79 | €483.42 |
| Employee deductions | ||||
| Pension insurance (9.3%) | -€9,430 | -€785.85 | -€181.35 | -€40.65 |
| Unemployment insurance (1.3%) | -€1,318 | -€109.85 | -€25.35 | -€5.68 |
| Health + care incl. childless surcharge | -€7,777 | -€648.09 | -€149.56 | -€33.52 |
| Income tax (class I) | -€28,210 | -€2,350.80 | -€542.49 | -€121.59 |
| Solidarity surcharge | -€935 | -€77.94 | -€17.99 | -€4.03 |
| Total employee deductions | -€47,670 | -€3,972.53 | -€916.74 | -€205.48 |
| Take-home pay | €64,483 | €5,373.55 | €1,240.05 | €277.94 |
Sample payslip
Enter the company name and employee name to create the payslip.
Pay date 30 October 2026
Payments
| Basic pay | €8,948.17 |
| Holiday pay (20 days) | €771.39 |
| Total gross pay | €9,719.57 |
Deductions
| Pension insurance (9.3%) | €785.85 |
| Unemployment insurance (1.3%) | €109.85 |
| Health + care incl. childless surcharge | €648.09 |
| Income tax (class I) | €2,507.67 |
| Solidarity surcharge | €96.61 |
| Total deductions | €4,148.07 |
Assignment funds
| Assignment income received | €11,500.00 |
| Less admin charge (margin) | -€116.00 |
| Less pension and unemployment (10.6%) | -€895.70 |
| Less health and care (10.55%) | -€613.22 |
| Less u1/U2/insolvency levies (~1.6%) | -€155.51 |
| Gross pay available | €9,719.57 |
Employer costs
| Pension and unemployment (10.6%) | €895.70 |
| Health and care (10.55%) | €613.22 |
| U1/U2/insolvency levies (~1.6%) | €155.51 |
| Total employer costs | €1,664.43 |
Information
| Days paid this period | 20 × €575.00 |
| Household | single, no children |
| Statutory holiday | 20 working days |
Holiday pay
Statutory paid holiday
Minimum annual leave in Germany, plus about 8 weekday public holidays in North Rhine-Westphalia. Paid from your gross salary, so unbilled leave days are still paid.
€8,901 gross for 20 days offHoliday value per day
One day of paid leave at your gross salary.
€445.05 gross per dayWays to raise take-home
Compliant options onlyCompany pension by deferred pay (bAV, social-security-free part)
Up to €338 a month free of tax and social security (up to €676 tax-free). Paid into the pension; the employer adds 15%.
+€1,940 a yearJobticket (Deutschlandticket €63 a month)
Employer-paid public transport ticket on top of salary.
+€362 a yearMeal subsidy (€3.10 per day tax-free)
Meal vouchers; value above €3.10 is taxed at the official meal value.
+€344 a yearMarginal take-home
Of each extra €100 billed, this is what reaches you after all deductions at your current level.
€52.16 keptPension efficiency
Raising your contribution by 1 percentage point.
€1,122 into pension costs €595 take-home (53p per £1)Admin charge sensitivity
The margin comes out before tax, so each pound of margin costs less than a pound of take-home.
A 20% lower charge adds €140 a yearLocal optimisations to check
bAV deferred compensation saves tax and social security up to limits.
IR35 route comparison
Same rate, days and costsOutside IR35 is only available when the client's Status Determination Statement (or your own assessment for small clients) says the role is outside. An umbrella always runs PAYE, so its result is the same whatever the IR35 status.
Pension method comparison
Same contribution percentagesCountry comparison
Same rate and admin charge, converted at approximate FX · local default pensions · default region per country · UK as umbrella| Country | Gross salary | Take-home / month | Take-home / month (€) | Kept |
|---|---|---|---|---|
| Bulgaria | €127,259 | €9,283 | €9,283 | 83.5% |
| Malta | €128,848 | €7,528 | €7,528 | 67.7% |
| Switzerland · Zurich | CHF 110,127 | CHF 6,976 | €7,501 | 67.5% |
| Cyprus | €119,218 | €6,944 | €6,944 | 62.5% |
| Hungary | HUF 45,576,297 | HUF 2,525,686 | €6,476 | 58.3% |
| United Kingdom · England | £99,271 | £5,571 | €6,404 | 57.6% |
| Denmark · Average municipality | DKK 973,126 | DKK 47,615 | €6,383 | 57.4% |
| Estonia | €98,695 | €6,338 | €6,338 | 57.0% |
| Romania | RON 656,075 | RON 31,984 | €6,296 | 56.6% |
| Lithuania | €129,758 | €6,268 | €6,268 | 56.4% |
| Ireland | €118,594 | €6,112 | €6,112 | 55.0% |
| Latvia | €107,214 | €6,110 | €6,110 | 55.0% |
| Finland · Average municipality | €110,045 | €6,048 | €6,048 | 54.4% |
| Spain · Madrid | €112,374 | €6,024 | €6,024 | 54.2% |
| Czechia | CZK 2,421,307 | CZK 146,703 | €6,012 | 54.1% |
| Luxembourg | €116,347 | €6,003 | €6,003 | 54.0% |
| Netherlands | €116,967 | €5,830 | €5,830 | 52.4% |
| Poland | PLN 494,416 | PLN 24,529 | €5,771 | 51.9% |
| Croatia · Zagreb | €113,351 | €5,761 | €5,761 | 51.8% |
| Austria | €104,082 | €5,447 | €5,447 | 49.0% |
| Sweden · Average municipality | SEK 1,100,286 | SEK 58,919 | €5,381 | 48.4% |
| Germany · North Rhine-Westphalia | €112,153 | €5,374 | €5,374 | 48.3% |
| Slovakia | €96,956 | €5,313 | €5,313 | 47.8% |
| Greece | €108,953 | €5,231 | €5,231 | 47.1% |
| Slovenia | €112,771 | €5,016 | €5,016 | 45.1% |
| Portugal · Mainland | €106,711 | €4,963 | €4,963 | 44.6% |
| France · Mainland France | €91,072 | €4,838 | €4,838 | 43.5% |
| Italy · Average region | €96,453 | €4,609 | €4,609 | 41.5% |
| Belgium · Average municipality | €103,980 | €4,576 | €4,576 | 41.2% |
Country notes and rates used
Germany: 2026: basic allowance €12,348; contribution ceilings €101,400 (pension) and €69,750 (health). Average health top-up 2.9% split equally. Church tax is 8% of income tax in Bavaria and Baden-Württemberg and 9% elsewhere. In Saxony employees pay 0.5% more of the care insurance. Public holidays range from 10 to 13 by state. Statutory minimum is 20 days; 25–30 is typical.
Federal state used: North Rhine-Westphalia · church tax 9% · 11 public holidays.
Contractor method: assignment income less the admin charge funds the full employment cost. Employer social contributions and employer pension are solved out first; the remainder is gross salary, which then carries employee contributions and income tax.
Employee pension is treated as deductible from taxable income and not from social security. Check the local scheme limits.
Household (single, no children): Tax class I. Household rules use 2026 figures where published; children are assumed to be under 18 and living with you, and dependent parents to live in your household.
Allowances and regimes: limits are 2026 where confirmed; items marked "check" in their conditions should be confirmed before use. Tax-free allowances must be paid within each legal limit and condition, usually on top of agreed pay rather than by converting salary (Germany and Austria in particular). Expat regimes need an approved application.
UK figures use HMRC 2026/27 rates and thresholds (tax code 1257L, category A NI, cumulative annual basis). Swiss figures use 2026 AHV/ALV/BVG rates and ESTV 2026 tax burden for each cantonal capital. EU figures model each country's main income tax, employee and employer social contributions for a single resident with no dependants, using 2025–26 parameters; regional and municipal rates, household circumstances (marital status, children, dependent parents), tax-free allowances and special regimes are modelled from 2026 rules where published, with some simplification. Use the results for quoting and illustration, and confirm with in-country payroll before contracting.
How EU payroll calculations differ
There is no single EU-wide income tax rate. This calculator uses a separate model for each member state, with country-specific employee and employer contributions, tax allowances and regional controls where supported. The EU models are indicative 2025–26 estimates, not a replacement for an in-country payroll calculation.
Compare offers on a consistent basis
Enter the annual gross salary for an employee or the assignment rate and billed days for a contractor. Then review the employer-cost and employee-deduction lines separately. Country comparisons use approximate exchange-rate assumptions and do not account for all living costs or tax-residency issues.
What the tool can and cannot check
Use it to explore modeled pay, pensions, holiday treatment and eligible allowances. It cannot determine which country's taxes you legally owe, register a business, validate a tax return, or guarantee a payroll provider's figures.
Your Europe: income taxes abroad explains why national rules and personal circumstances matter.
Find your country’s payroll calculator
Start with the jurisdiction where your payroll is processed. Regional taxes, social contributions and pension settings can change the result.
- Austria payroll calculatorEUR · contractor and employee estimates
- Belgium payroll calculatorEUR · contractor and employee estimates
- Bulgaria payroll calculatorEUR · contractor and employee estimates
- Croatia payroll calculatorEUR · contractor and employee estimates
- Cyprus payroll calculatorEUR · contractor and employee estimates
- Czechia payroll calculatorCZK · contractor and employee estimates
- Denmark payroll calculatorDKK · contractor and employee estimates
- Estonia payroll calculatorEUR · contractor and employee estimates
- Finland payroll calculatorEUR · contractor and employee estimates
- France payroll calculatorEUR · contractor and employee estimates
- Germany payroll calculatorEUR · contractor and employee estimates
- Greece payroll calculatorEUR · contractor and employee estimates
- Hungary payroll calculatorHUF · contractor and employee estimates
- Ireland payroll calculatorEUR · contractor and employee estimates
- Italy payroll calculatorEUR · contractor and employee estimates
- Latvia payroll calculatorEUR · contractor and employee estimates
- Lithuania payroll calculatorEUR · contractor and employee estimates
- Luxembourg payroll calculatorEUR · contractor and employee estimates
- Malta payroll calculatorEUR · contractor and employee estimates
- Netherlands payroll calculatorEUR · contractor and employee estimates
- Poland payroll calculatorPLN · contractor and employee estimates
- Portugal payroll calculatorEUR · contractor and employee estimates
- Romania payroll calculatorRON · contractor and employee estimates
- Slovakia payroll calculatorEUR · contractor and employee estimates
- Slovenia payroll calculatorEUR · contractor and employee estimates
- Spain payroll calculatorEUR · contractor and employee estimates
- Sweden payroll calculatorSEK · contractor and employee estimates
Payroll calculator questions
What is take-home pay?
Take-home pay is the estimated amount left after employee taxes, social contributions and other modeled deductions. Employer costs are shown separately; for a contractor, those costs may be funded from the assignment rate.
Does one EU payroll tax rate apply to every country?
No. Each country uses its own payroll and tax rules. Choose the actual country of employment, and review regional and household settings where available. A cross-border tax position may require advice beyond this tool.
Can I check a contractor day rate and a permanent salary?
Yes. Contractor mode starts with the amount billed to a client; permanent employee mode starts with gross salary. You can enter day, month or annual amounts and adjust pensions and eligible allowances.
Are the results an official payslip or tax calculation?
No. Results and downloadable payslips are illustrations of the selected assumptions, not an official assessment, payroll record or guarantee of net pay.
Which countries are supported?
All 27 EU member states, the United Kingdom and Switzerland. Other countries are not modeled. Browse the supported countries.