How does these amounts come about in detail? Let us calculate it from an example:
Let us assume that you earn 1,300 euros gross income every month in 2025. They were born in 1972, childless, in tax class 1, live in Baden-Württemberg and are subject to pension insurance. In addition, they are insured by law and have to pay an additional contribution of 2.5 percent.
From the 1,300 euros gross monthly salary before taxes, the legal contributions to social security are now deducted. These consist of 9.3 percent for pension insurance, 7.3 percent for health insurance, 1.25 percent for the additional contribution to the health insurance company, 2.4 percent for long -term care insurance (half of the general contribution rate plus the entire childless surcharge) and 1.3 percent for unemployment insurance – together. Since 21.55 percent of 1,300 euros results in a monthly contribution amount of EUR 280.15, your taxable income share drops to 1,019.85 euros (1,300 euros minus 180.15 euros).
These 1,019.85 euros are now being cleaned up again: namely for the flat rate for advertising costs for employees of 1,230 euros per year (i.e. 102.50 euros a month) and the special expenditure flat amount of 36 euros per year (i.e. 3 euros per month). Your taxable income is 914.35 euros per month.
You can find out how much taxes you have to pay per month. That would be 0 euros for 2025 because they are below the basic allowance with their taxable income.
