Brutto & Netto berechnen: Wie viel Netto bleibt vom Brutto?

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<h6>Gehalt</h6> </a> </div> <div class="singleContent__Title"> <h1>Brutto & Netto berechnen: Wie viel Netto bleibt vom Brutto?</h1> </div> <div class="singleContent__MobileToc js-mobile-toc"> <h2>Inhaltsverzeichnis</h2> <ul> <li> <a href="#Was-bedeuten-Brutto-und-Netto" class="blockArticle active-state"> Was bedeuten Brutto & Netto? </a> </li> <li> <a href="#Brutto--und-Netto-berechnen-Die-Gehaltsrechnung" class="blockArticle "> Die Berechnungsformel </a> </li> <li> <a href="#Brutto--und-Nettogehalt-Was-wird-abgezogen" class="blockArticle "> Was wird vom Gehalt abgezogen? </a> </li> <li> <a href="#Brutto-Netto-berechnen-in-Oesterreich" class="blockArticle "> Brutto & Netto in Österreich </a> </li> <li> <a href="#Brutto-Netto-berechnen-in-der-Schweiz" class="blockArticle "> Brutto & Netto in der Schweiz </a> </li> <li> <a href="#Vergleich-DACH" class="blockArticle "> Ländervergleich </a> </li> <li> <a href="#Brutto-Netto-Rechner-Deutschland" class="blockArticle "> Der kununu Brutto-Netto-Rechner für Deutschland </a> </li> </ul> </div> <div class="singleContent__Content"> <link rel='stylesheet' id='tablepress-default-css' href='https://news.kununu.com/wp-content/tablepress-combined.min.css?ver=30' type='text/css' media='all' /> <div id="bsf_rt_marker"></div> <p class="newsUsabilla" style="font-size:18px">Ob Gehaltsabrechnung, Steuerbescheid oder Rechnungen: Die Begriffe Brutto und Netto erscheinen auch 2023 auf vielen Zahlungsbelegen. Dabei ist nicht immer gleich ersichtlich, was alles von den Beträgen abgezogen wird. Bei deinem Gehalt hängt hiervon jedoch ab, wie wieviel Geld am Ende des Monats von deiner Vergütung wirklich auf dem Konto landen. </p> <p>Damit du einen genauen Überblick über deine Abgaben hast und dein monatliches Budget besser planen kannst, fassen wir für dich alles Wissenswerte rund um dein Brutto-Netto-Gehalt zusammen. Wir erklären dir, was eigentlich genau der Unterschied zwischen brutto und netto ist, wie sich das Brutto- oder das Nettogehalt berechnen lässt und wie viel Netto vom Brutto übrig bleibt. </p> <h2 class="wp-block-heading" id="Was-bedeuten-Brutto-und-Netto">Was bedeuten Brutto und Netto? </h2> <p>Brutto bezeichnet im herkömmlichen Sinne einen Geldbetrag <strong>vor dem Abzug der Steuern</strong> und sonstigen Abgaben. Im Gegensatz dazu steht netto, was bedeutet, dass die <strong>Steuern bereits abgezogen</strong> sind. </p> <p>"<a href="https://www.bwl-lexikon.de/wiki/netto-und-brutto/" target="_blank" rel="noreferrer noopener">Brutto</a>" (<em>brutus</em>) entstammt der lateinischen Sprache und bedeutet soviel wie "unrein". Im wirtschaftlichen Sinne, kann die Summe Geld also als "unrein" betrachtet werden, wenn noch keinerlei abzuziehende Beträge abgezogen sind. "<a href="https://www.bwl-lexikon.de/wiki/netto-und-brutto/" target="_blank" rel="noreferrer noopener">Netto</a>" leitet sich ebenfalls aus dem lateinischen ab und lässt sich mit "rein" übersetzen.</p> <p>Bei deinem Bruttogehalt handelt es sich also um dein vom Arbeitgeber gezahltes Gehalt <strong>inklusive</strong> aller Abgaben wie Krankenversicherung, Lohn- oder Kirchensteuer. </p> <p><strong>Merkhilfe: </strong>Um sich die Unterscheidung von brutto und netto leichter zu merken, gibt es eine Eselsbrücke: Das Wort "Netto" hat einen Buchstaben weniger als "Brutto", bedeutet, von Netto wurde etwas abgezogen.</p> <h2 class="wp-block-heading" id="Brutto--und-Netto-berechnen-Die-Gehaltsrechnung">Brutto- & Netto berechnen: die Gehaltsrechnung</h2> <p>Auf der Gehaltsabrechnung wird das Gehalt für gewöhnlich als Bruttogehalt angegeben. Das hat den Grund, dass das Nettogehalt – also das Gehalt, dass du tatsächlich ausgezahlt bekommst – nach den Abzügen sehr unterschiedlich sein kann. Um einen Überblick über deine Finanzen zu behalten, zeigen wir dir, wie du Brutto und Netto berechnen kannst. </p> <p>Die grundsätzliche Berechnung von Brutto zu Netto basiert auf simplen mathematischen Formeln. <strong>Wichtig ist: </strong>Brutto steht immer für den Gesamtbetrag, netto hingegen für den Restbetrag. </p> <p><strong>Die Berechnungsformeln für Brutto und Netto lauten: </strong></p> <ul class="wp-block-list"> <li>Brutto = Netto + Aufschläge</li> <li>Netto = Brutto - Aufschläge</li> <li>Aufschläge = Brutto - Netto</li> </ul> <p>Das Bruttogehalt beinhaltet dein <strong>Grundgehalt</strong>, die<strong> Lohnsteuer</strong> sowie den <strong>Arbeitnehmer:innenanteil der Sozialausgaben</strong>. Um nun die Höhe des <strong>Nettogehalts</strong> zu ermitteln, wird die Summe sämtlicher Abgaben berechnet und diese vom Bruttogehalt abgezogen.</p> <h2 class="wp-block-heading" id="Brutto--und-Nettogehalt-Was-wird-abgezogen">Brutto- & Nettogehalt: Was wird abgezogen? </h2> <p>Grundsätzlich werden von deinem Bruttogehalt ausschließlich <strong>Steuern</strong> und <strong>Sozialabgaben</strong> abgezogen. Diese unterteilen sich wiederum in einzelne Bestandteile. </p> <script id="infogram_0__/jMXE9tHttHbSIsdWJzTa" title="Brutto netto Übersicht" src="https://e.infogram.com/js/dist/embed.js?DV2" type="text/javascript"></script> <div style="height:30px" aria-hidden="true" class="wp-block-spacer"></div> <p>Die Höhe der gesammelten Steuer- und Sozialabgaben ist von Person zu Person unterschiedlich. Wie viel Netto vom Brutto übrig bleibt, ist also <strong>abhängig von den persönlichen Lebensumständen</strong> des Arbeitnehmenden. Die <strong>Sozialabgaben </strong>werden in Deutschland anteilig vom Arbeitgeber und Arbeitnehmer:in getragen. </p> <div id="tablepress-928-scroll-wrapper" class="tablepress-scroll-wrapper"> <table id="tablepress-928" class="tablepress tablepress-id-928 tablepress-responsive"> <tbody class="row-striping row-hover"> <tr class="row-1"> <td class="column-1"><b>Lohnsteuer</b></td><td class="column-2">Grundlage der Lohnsteuer ist das Einkommenssteuergesetz. Diese Form der Quellensteuer auf Einkünfte aus selbstständiger Arbeit werden monatlich vom Lohn abgezogen und an das Finanzamt ausgezahlt. Für selbstständig Beschäftigte gilt die <a href="https://www.buchhaltung-einfach-sicher.de/steuern/einkommensteuer-selbststaendige" rel="noopener" target="_blank">Einkommenssteuer für Selbstständige. </a> Die Höhe des Steuersatzes ist davon abhängig in welcher Steuerklasse du dich befindest. </td> </tr> <tr class="row-2"> <td class="column-1"><b>Arbeitslosenversicherung</b></td><td class="column-2">Vor dem Fall der Arbeitslosigkeit besteht eine <a href="https://www.arbeitsagentur.de/datei/fw-sgb-iii-25_ba015172.pdf" rel="noopener" target="_blank">Versicherungspflicht. </a> Die <a href="https://www.tk.de/firmenkunden/versicherung/beitraege-faq/beitragssaetze/beitragssatz-arbeitslosenversicherung-2033024?tkcm=aaus" rel="noopener" target="_blank">Höhe der Arbeitslosenversicherung</a> liegt derzeit bei 2,6 % des beitragspflichtigen Bruttogehalts. Arbeitgeber und Beschäftigte tragen jeweils die Hälfte.</td> </tr> <tr class="row-3"> <td class="column-1"><b>Pflegeversicherung</b></td><td class="column-2">Ob gesetzlich oder privat versichert: Die Pflegeversicherung sichert dich vor dem Fall einer Angewiesenheit auf dauerhafte Pflege (mehr als 6 Monate). Diese beträgt grundsätzlich <a href="https://www.bundesgesundheitsministerium.de/themen/pflege/online-ratgeber-pflege/die-pflegeversicherung/finanzierung#:~:text=und%20Arbeitnehmern%20finanziert.-,Beitragssatz,Beitragssatz%20plus%20Beitragszuschlag%20f%C3%BCr%20Kinderlose)." rel="noopener" target="_blank"> 3,4 % monatlich.</a> Für Arbeitnehmer:innen mit Kindern verringert sich der Betrag um 0,6 %. Auf Arbeitnehmer:innen entfallen 2,2%, der Arbeitnehmer übernimmt 1,2 %.</td> </tr> <tr class="row-4"> <td class="column-1"><b>Krankenversicherung</b></td><td class="column-2">Seit dem 1. Januar 2009 besteht eine allgemeine <a href="https://www.krankenkassenzentrale.de/wiki/krankenversicherungspflicht" rel="noopener" target="_blank">Krankenversicherungspflicht.</a> Im Falle der gesetzlichen Versicherung hängt die Höhe des Beitrags vom Einkommen ab, bei Privatversicherten vom Alter und dem gesundheitlichen Zustand. Der allgemeine Beitragssatz für die Krankenversicherung beläuft sich auf <a href="https://www.bundesgesundheitsministerium.de/beitraege.html#:~:text=Der%20gesetzlich%20festgeschriebene%20allgemeine%20Beitragssatz,keinen%20Anspruch%20auf%20Krankengeld%20haben." rel="noopener" target="_blank"> 14,6 %</a>, auf den:die Arbeitnehmer:in entfallen 7,3%.</td> </tr> <tr class="row-5"> <td class="column-1"><b>Rentenversicherung</b></td><td class="column-2">Grundsätzlich sind Arbeitnehmende gesetzlich Rentenversichert. Der allgemeine Beitragsanteil liegt bei <a href="https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Zahlen-und-Fakten/Werte-der-Rentenversicherung/werte-der-rentenversicherung.html" rel="noopener" target="_blank">18,6 % des monatlichen Bruttogehalts</a>, auf den:die Arbeitnehmer:in entfallen 9,3%.</td> </tr> <tr class="row-6"> <td class="column-1"><b>Kirchensteuer</b></td><td class="column-2">Wer Mitglied einer anerkannten Kirche ist, muss Kirchensteuer zahlen. In Deutschland liegt der <a href="https://www.dbk.de/themen/kirche-und-geld/kirchensteuer" rel="noopener" target="_blank">Steuersatz</a> je nach Bundesland zwischen 8 % und 9 %. </td> </tr> <tr class="row-7"> <td class="column-1"><b>Solidaritätszuschlag</b></td><td class="column-2">Der Solidaritätszuschlag oder auch “Soli” im Volksmund ist ein Zusatz zur Einkommensteuer. Dieser betrifft seit 2021 ausschließlich Arbeitnehmer:innen mit steuerlichen Abgaben über <a href="https://www.bundesregierung.de/breg-de/themen/tipps-fuer-verbraucher/steuerliche-entlastungen-2251158#:~:text=Bereits%20seit%20Anfang%202021%20zahlen,17.543%20Euro%20auf%2018.130%20Euro." rel="noopener" target="_blank">18.130 Euro</a> im Jahr. </td> </tr> </tbody> </table> </div> <p><em>* Stand Februar 2024. Die Prozentsätze können je nach Arbeitnehmer:in unterschiedlich ausfallen. </em></p> <div id="block_26233ee7c7f6866379c74e6b45dd4e95" class="infoBox "> <div class="infoBox__Inner"> <div class="infoBox__Icon"> <img src='https://news.kununu.com/wp-content/uploads/2022/08/sentimentidea-typeno-background.png' alt='Icon Glühbirne'> </div> <div class="infoBox__Content "> <h3 class="infoBox__Title">Kammerbeiträge</h3> <p>Je nach Bundesland, können in Deutschland zusätzlich zu den Sozialabgaben <em>Kammerbeiträge </em>anfallen. So zahlen z. B. in Bremen und Saarland Arbeitnehmer:innen einen Beitragssatz in der Höhe von 0,15% des Bruttogehalts an die Arbeitnehmer:innenkammer. Unsere <a href="https://news.kununu.com/brutto-netto-berechnen/#Brutto-Netto-Rechner-f%C3%BCr-Deutschland,-%C3%96sterreich-&-Schweiz">hier</a> empfohlenen Brutto-Netto-Rechner berücksichtigen diese Zusatzleistungen.</p> </div> </div> </div> <p><strong>Übrigens</strong>: Laut <a href="https://www.sozialpolitik-aktuell.de/files/sozialpolitik-aktuell/_Politikfelder/Finanzierung/Datensammlung/PDF-Dateien/abbII9.pdf" target="_blank" rel="noreferrer noopener">Statistischen Bundesamt</a> lag die Höhe der durchschnittlichen Abzüge in Deutschland je Arbeitnehmer:in bei <strong>31,6 Prozent im Jahr 2023</strong> und ist damit im Vergleich zu 2022 um 0,6 Prozent gesunken. Das <a href="https://www.sozialpolitik-aktuell.de/files/sozialpolitik-aktuell/_Politikfelder/Finanzierung/Datensammlung/PDF-Dateien/abbII16.pdf" target="_blank" rel="noreferrer noopener">durchschnittliche Bruttoarbeitsentgelt 2023 von Arbeitnehmer:innen</a> beträgt ca. 41.242 Euro, wovon <strong>27.416 Euro </strong>durchschnittliches Nettogehalt übrig bleiben. Heißt, dass knapp mehr als ein Drittel des durchschnittlichen Bruttogehalts abgezogen wird. </p> <h3 class="wp-block-heading" id="Brutto-Netto-berechnen:-Unterschiede-nach-Bundesländern">Brutto-Netto berechnen: Unterschiede nach Bundesländern</h3> <p>Die Brutto-Netto-Gehälter können je nach Bundesland unterschiedlich ausfallen, da die Höhe der <a href="https://www.kirchensteuerinfo.de/kirchensteuersaetze-nach-bundeslaendern-2129" target="_blank" rel="noreferrer noopener">Kirchensteuer</a> verschieden ist. In Bayern und Baden-Württemberg beträgt der Steuersatz 8,0 Prozent, im Rest von Deutschland ganze 9,0 Prozent. </p> <figure class="wp-block-image size-full"><a href="https://www.kununu.com/de/gehalt/brutto-netto-rechner" target="_blank" rel="noopener noreferrer nofollow"><img fetchpriority="high" decoding="async" width="1006" height="251" src="https://news.kununu.com/wp-content/uploads/2023/08/V4_02_News_1006x251.png" alt="" class="wp-image-8907" srcset="https://news.kununu.com/wp-content/uploads/2023/08/V4_02_News_1006x251.png 1006w, https://news.kununu.com/wp-content/uploads/2023/08/V4_02_News_1006x251-300x75.png 300w, https://news.kununu.com/wp-content/uploads/2023/08/V4_02_News_1006x251-768x192.png 768w" sizes="(max-width: 1006px) 100vw, 1006px" /></a></figure> <h2 class="wp-block-heading" id="Brutto-Netto-berechnen-in-Oesterreich">Brutto & Netto berechnen in Österreich</h2> <p>In Österreich gestaltet sich die Berechnung von Brutto-Netto ähnlich wie im Nachbarland. Auch hier werden <strong>Steuern und Sozialabgaben</strong> fällig. Die <a href="https://www.migration.gv.at/de/leben-und-arbeiten-in-oesterreich/oesterreich-stellt-sich-vor/einkommen-und-steuern/" target="_blank" rel="noreferrer noopener">Höhe des Steuersatzes</a> ist dabei abhängig von den persönlichen Lebensumständen und der Höhe des Gehalts. Mit dem <a href="https://onlinerechner.haude.at/BMF-Brutto-Netto-Rechner/" target="_blank" rel="noreferrer noopener">Brutto-Netto-Rechner</a> vom Bundesministerium für Finanzen kannst du dein Netto-Verdienst für Österreich präzise berechnen lassen. </p> <p>Die <a href="https://www.finanz.at/steuern/sozialversicherung/" target="_blank" rel="noreferrer noopener">Sozialabgaben</a> für Arbeitnehmer:innen in Österreich umfassen: </p> <ul class="wp-block-list"> <li><strong>Krankenversicherung</strong>: 7,65 Prozent (3,87 Prozent Arbeitnehmer:in, 3,78 Prozent Arbeitgeber)*</li> <li><strong>Unfallversicherung</strong>: 1,2 Prozent (vom Arbeitgeber getragen)*</li> <li><strong>Arbeitslosenversicherung</strong>: 6 Prozent* (2,95 Prozent Arbeitnehmer:in, 3 Prozent Arbeitgeber)*</li> <li><strong>Pensionsversicherung</strong>: 22,8 Prozent (10,25 Prozent Arbeitnehmer:in, 12,55 Prozent Arbeitgeber)*</li> </ul> <p><em>* Stand Februar 2024. Die Prozentsätze können je nach Arbeitnehmer:in unterschiedlich ausfallen.</em></p> <h2 class="wp-block-heading" id="Brutto-Netto-berechnen-in-der-Schweiz">Brutto & Netto berechnen in der Schweiz</h2> <p>Obwohl die Schweiz in Deutschland den Ruf einer Steueroase genießt, kennen auch die Schweizer:innen einen Brutto- und einen Nettolohn. Bei den Abgaben handelt es sich wie in Deutschland um die <strong>Steuern </strong>und die <strong>Sozialabgaben</strong>. Die <a href="https://www.estv.admin.ch/estv/de/home/die-estv/steuerstatistiken-estv/steuerbelastung-schweiz.html" target="_blank" rel="noreferrer noopener">Lohnsteuer</a> in der Schweiz ist jedoch anders als in Deutschland oder Österreich <strong>von Kanton und Gemeinde abhängig</strong>. Hier findest du den <a href="https://www.lohncomputer.ch/" target="_blank" rel="noreferrer noopener">Brutto-Netto-Rechner</a> von lohncomputer.ch für die Schweiz, mit dem du dein Netto-Gehalt einfach und präzise berechnen kannst. </p> <p>Die <strong>Sozialabgaben </strong>für Arbeitnehmer:innen umfassen eine Reihe an <a href="https://www.seco.admin.ch/seco/de/home/Arbeit/Personenfreizugigkeit_Arbeitsbeziehungen/schwarzarbeit/Arbeit_korrekt_melden/Private_Arbeitgebende/Lohnbudget_Lohnabrechnung/Hoehe_Beitraege.html#:~:text=Beitr%C3%A4ge%20an%20die%20AHV%2FIV,Arbeitslosenversicherung%20betr%C3%A4gt%202%2C2%25." target="_blank" rel="noreferrer noopener">Pflichtversicherungen</a>, die in der Regel je zur Hälfte von Arbeitnehmer:in und Arbeitgeber getragen werden: </p> <ul class="wp-block-list"> <li><strong>Alters- und Hinterlassenenversicherung (AHV)</strong>: 8,7 Prozent* </li> <li><strong>Invalidenversicherung (IV)</strong>: 1,4 Prozent*</li> <li><strong>Erwerbsersatzordnung (EO)</strong>: 0,5 Prozent*</li> <li><strong>Arbeitslosenversicherung</strong>: 2,2 Prozent* für Einkommensteile bis 148.200 CHF, 1 Prozent* für Einkommensteile >148.200 CHF</li> </ul> <p><em>* Stand Februar 2024. Die Prozentsätze können je nach Arbeitnehmer:in unterschiedlich ausfallen. </em></p> <h2 class="wp-block-heading" id="Vergleich-DACH">Brutto-Netto-Vergleich: Deutschland, Österreich & Schweiz</h2> <p>Im Vergleich der drei deutschsprachigen Länder fällt schnell auf, dass in der Schweiz tatsächlich sehr viel mehr vom Brutto übrig bleibt als in Deutschland oder Österreich. Die <strong>Sozialabgaben und Steuern von Alleinstehenden (Singles) 2022 </strong>in der Schweiz beliefen sich auf 18,5 Prozent, in Deutschland hingegen auf ganze 37,8 Prozent und in Österreich auf 32,8 Prozent. </p> <script id="infogram_0__/mZfwEQgiW5ADy0qyY6AT" title="Brutto Netto 1" src="https://e.infogram.com/js/dist/embed.js?MzN" type="text/javascript"></script> <p></p> <p>Dabei muss jedoch berücksichtigt werden, dass die Kaufkraft des Geldes und das Preisniveau in den Ländern variieren kann. So ist das Preisniveau in Deutschland und Österreich relativ gleich, in der Schweiz liegt es jedoch deutlich höher. </p> <script id="infogram_0__/ugb1ureCxmb1hlOSXLC1" title="Brutto Netto Preisniveau" src="https://e.infogram.com/js/dist/embed.js?jT6" type="text/javascript"></script> <h2 class="wp-block-heading" id="Brutto-Netto-Rechner-Deutschland">Der kununu Brutto-Netto-Rechner für Deutschland</h2> <p>Du möchtest wissen, wie viel Gehalt dir nach allen Abzügen bleibt? Der Brutto-Netto-Rechner von kununu hilft dir dabei, dein Nettogehalt einfach und präzise zu berechnen. Je mehr Angaben du in den Lohnrechner einfügst, desto genauer kann das Nettogehalt berechnet werden. Berechne jetzt dein Nettogehalt mit unserem <a href="https://www.kununu.com/de/gehalt/brutto-netto-rechner" target="_blank" rel="noreferrer noopener">kununu Brutto-Netto-Rechner</a>. </p> <figure class="wp-block-image size-full"><a href="https://www.kununu.com/de/gehalt/brutto-netto-rechner" target="_blank" rel="noreferrer noopener"><img decoding="async" width="1006" height="251" src="https://news.kununu.com/wp-content/uploads/2023/08/V1_02_News_1006x251.png" alt="" class="wp-image-8895" srcset="https://news.kununu.com/wp-content/uploads/2023/08/V1_02_News_1006x251.png 1006w, https://news.kununu.com/wp-content/uploads/2023/08/V1_02_News_1006x251-300x75.png 300w, https://news.kununu.com/wp-content/uploads/2023/08/V1_02_News_1006x251-768x192.png 768w" sizes="(max-width: 1006px) 100vw, 1006px" /></a></figure> <p class="has-text-align-right"><strong>letztes Update: 09. 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