For employees

Part-time in Germany: net pay on fewer hours

If you reduce your hours you usually lose less net than gross, because income tax is progressive. Compare your net pay on full and reduced hours.

Your details

Gross pay on full hours (month)

Current hours per week

Future hours per week

Tax class

Child allowances (count)Only affects the solidarity surcharge and church tax, not income tax.

Liable to church tax (member of a church that levies it)

Federal state (place of work)Determines the church tax rate (8% in Bavaria and Baden-Württemberg, 9% elsewhere) and long-term care in Saxony.

Additional contribution of your health insurer

Empty = average additional contribution 2026 (2.9%). Your insurer publishes its own rate.

Children under 25

Childless and aged 23 or over (long-term care surcharge)

Part-time calculatorValues 2026

Result

Future net pay (month)–

Difference in net pay per month–

Future gross pay–

Net compared with today–

Item	Rate	Amount

Explanation

We calculate both net amounts in full with income tax (2026 PAP), solidarity surcharge, church tax and social security. Not included: effects on pension, unemployment benefit and parental allowance, which depend on gross pay.

Note: an indication, not legal or tax advice

This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.

Sources and values used

Item	Value	Source
Right to reduce working time	after 6 months, employer with more than 15 staff	Teilzeit- und Befristungsgesetz, § 8 (in German)
Future gross pay	gross × new / current weekly hours	calculation method
Income tax and solidarity surcharge	official 2026 algorithm	BMF – Programmablaufplan 2026 für die maschinelle Lohnsteuerberechnung (XML-Pseudocode Lohnsteuer2026, Version 1.0, Stand 23.10.2025) (in German)
Church tax	8% (BY, BW) or 9% of income tax	EKD – Kirchensteuer: Hebesatz 8 % (Bayern, Baden-Württemberg) bzw. 9 % der Lohn- und Einkommensteuer (in German)

Sources checked on 15 October 2026.