Module: PYDE | Molga: 10 | Currency: EUR | Group: Europe
Includes: Rentenversicherung | Krankenversicherung | Lohnsteuer | Solidaritätszuschlag | Kirchensteuer | 3 case studies
🧭 The Gross-to-Net Pipeline
Gross Brutto (/101) → Sozialversicherung (SV) → Lohnsteuer (LSt) → NET PAY (/560)
Germany has one of the most complex payroll schemas: 4 social insurance branches + progressive income tax + solidarity surcharge + optional church tax.
📌 Germany Configuration Anchors
- Rentenversicherung (Pension): 9.3% EE + 9.3% ER
- Krankenversicherung (Health): ~8.15% EE (GKV) + 7.3% ER
- Pflegeversicherung (Care): 1.7% EE + 1.7% ER (childless +0.35%)
- Arbeitslosenversicherung (Unemployment): 1.3% EE + 1.3% ER
- Lohnsteuer: progressive 0–45%
- Solidaritätszuschlag: 5.5% on income tax (mostly abolished for lower incomes)
- Kirchensteuer: 8–9% of income tax (where applicable)
- Contribution ceiling (2025): Pension ~EUR 8,050/month (West); Health ~EUR 5,512.50/month
👥 Case Studies
ㅤ | Case A: Engineer | Case B: Sales Rep (Mid-joiner) | Case C: Director |
Monthly Gross | EUR 4,500 | EUR 3,000 | EUR 12,000 |
Tax Class | I | I | III |
Health Ins. | GKV | GKV | PKV (private) |
Church Tax | No | No | Yes (9%) |
🏗️ Step 1 — Salary Structure (EUR)
Component | WT | Monthly (EUR) | Notes |
Basic Salary | DE01 | 4,500 | Fully subject to SV + tax |
Christmas Bonus (Weihnachtsgeld) | DE20 | — | December; taxed separately |
Holiday Pay (Urlaubsgeld) | DE21 | — | June; taxed separately |
GROSS /101 | ㅤ | 4,500 | ㅤ |
🔢 Step 2 — Sozialversicherung (Case A: EUR 4,500 gross)
Branch | EE Rate | EE Amount | ER Rate | ER Amount |
Rentenversicherung | 9.30% | EUR 418.50 | 9.30% | EUR 418.50 |
Krankenversicherung | 8.15% | EUR 366.75 | 7.30% | EUR 328.50 |
Pflegeversicherung | 1.70% | EUR 76.50 | 1.70% | EUR 76.50 |
Arbeitslosenversicherung | 1.30% | EUR 58.50 | 1.30% | EUR 58.50 |
Total SV | 20.45% | EUR 920.25 | 19.60% | EUR 882.00 |
🔢 Step 3 — Lohnsteuer (Income Tax)
- SV basis: gross minus SV EE = EUR 4,500 − EUR 920.25 = EUR 3,579.75 taxable
- Annual projected: EUR 42,957
- LSt (Tax Class I, approx.): ~EUR 7,800/year = EUR 650/month
- Soli: largely abolished for income below ~EUR 62K (Case A: EUR 0)
- Net ≈ EUR 4,500 − EUR 920 − EUR 650 = EUR 2,930
🔢 Step 4 — Net Pay Summary
ㅤ | Engineer (EUR 4,500) |
Gross /101 | 4,500 |
SV EE | −920 |
Lohnsteuer | −650 |
Net /560 | ~2,930 |
⚙️ Schema DE Touchpoints
PCR DE01— SV branch routing (KV/RV/PV/AV)
PCR DETX— Lohnsteuer and Soli calculation
ACTIO DEIN— initialise tax class and SV parameters
DATES— period boundaries; holiday/bonus special handling
🏷️ Key Wage Types
WT | Description | Payslip? |
DE01 | Bruttolohn | ✅ |
/3R1 | RV EE | ✅ |
/3K1 | KV EE | ✅ |
/3P1 | PV EE | ✅ |
/3A1 | AV EE | ✅ |
/401 | Annual tax | Internal |
/3T1 | Monthly LSt | ✅ |
/560 | Nettolohn | ✅ |
📅 Statutory Calendar (Germany)
Activity | Deadline |
SV monthly payment | 15th of month |
Lohnsteueranmeldung (WHT return) | 10th of following month |
Lohnsteuerjahresausgleich | December payroll |
DEÜV electronic notification | Day of event |
Lohnsteuerbescheinigung | February 28 |
SuccessLabs Academy | SAP ECP Germany Payroll (PYDE) | Gross-to-Net Playbook